Understanding HS Code For Photo Frame
Photo frames are popular decorative and functional items, used to display pictures, paintings, and artwork. In global trade, they must be classified under the Harmonized System (HS) codes for customs and taxation.
Photo frames can fall under different chapters of the HS system depending on the material:
- 4414 – Wooden photo frames
- 4610 – Bamboo, rattan, or wickerwork frames
- 8306 – Metal frames, including plated base metal
- 9703/9701 (reference) – Frames supplied with paintings/artwork
Thus, identifying the right HS code depends on whether the photo frame is made of wood, plastic, metal, or other material.
Importance Of HS Code For Photo Frame
Correct HS code classification for photo frames is crucial for:
- Customs Clearance: Ensures shipments are cleared without delays or fines.
- Correct GST Rate Application: Helps in applying accurate GST during sales.
- Export/Import Incentives: Supports businesses in availing duty benefits under FTAs.
- Standardization: Harmonizes classification across international markets.
HS Code Classification For Photo Frame
The most common HS codes for photo frames include:
- 441400 – Wooden frames for paintings, photographs, mirrors
- 461000 – Frames made of bamboo, rattan, or plaiting materials
- 830630 – Metal frames for photos and mirrors
- 392640 – Plastic frames
- 970300 – Frames supplied together with paintings or artwork
GST Rates For Photo Frames In India
GST rates vary depending on the material of the frame:
- Wooden Frames (HS 4414): 12% GST
- Metal Frames (HS 8306): 18% GST
- Plastic Frames (HS 3926): 18% GST
- Bamboo/Wicker Frames (HS 4610): 12% GST
- Frames with paintings/art (HS 9701/9703): 12% GST
This tiered taxation ensures utility and decorative items are taxed differently.
HS Codes And GST Rates For Photo Frames
Here’s a table showing the most common HS codes and GST rates for photo frames by material type:
🖼️ GST Rates on Photo & Mirror Frames (2025)
| 🪟 Product | 📦 HS Code | 📋 Category | 💰 GST Rate |
|---|---|---|---|
| 🌳 Wooden Photo Frame | 441400 | Crafted from timber/wood materials | 12% |
| 🧲 Metal Photo Frame | 830630 | Base metal, chrome or alloy-based frames | 18% |
| 🧊 Plastic Photo Frame | 392640 | Molded polymer-based frames | 18% |
| 🌿 Bamboo / Rattan Frame | 461000 | Eco-friendly natural cane or wicker | 12% |
| 🖌️ Photo Frame with Painting | 970300 | Frames supplied with art or prints | 12% |
| 🪞 Mirror Frame (Wooden) | 441400 | Decorative mirror surround made of wood | 12% |
| 🪞 Mirror Frame (Metal) | 830630 | Shiny or brushed metal surrounds for mirrors | 18% |
🖼️ Note: Natural material frames (wood, bamboo) attract 12% GST, while plastic & metal variants are taxed at 18%. Framed art is also taxed at 12%.
Final Thoughts
Photo frames are classified mainly under HS Code 4414 (wooden frames), 8306 (metal frames), and 3926 (plastic frames). In India, wooden and bamboo frames attract 12% GST, while metal and plastic frames attract 18% GST. Frames supplied with paintings are taxed differently under art-related chapters.
For importers and exporters, correct HS classification is essential to avoid penalties and apply the right GST.
FAQs
Wooden photo frames are classified under HS Code 441400.
Wooden/bamboo frames attract 12% GST, while metal/plastic frames attract 18% GST
Yes, they are classified under HS Code 9703.
Yes, mirror frames follow the same classification based on material (4414 for wooden, 8306 for metal).
Yes, HS codes are harmonized at the 6-digit level globally, though countries may extend codes further.
