The tariff classification of a decorative polyresin statuette from China.
Issued August 2, 2023 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0090
Headings: 3926
Product description
An image was provided in lieu of a sample. The product under consideration is described as the “Mini Garden Fairy Figure Decor,” SKU number 37365201. This ornamental statuette, which is made from 80 percent polyresin plastic and 20 percent natural limestone powder, depicts a fairy with brown hair that is kneeling and resting her hands on her knees. She is wearing a dress and features two sets of wings on her back. Three versions are shown in the submitted image, with the only difference being the color of the fairy’s dress and wings, which come in either pink, purple, or blue. The fairy measures approximately 2.36 inches by 2.24 inches by 2.91 inches in size. For classification purposes, this figurine would be considered an article of plastic.
CBP rationale
The applicable subheading for the “Mini Garden Fairy Figure Decor,” SKU number 37365201, will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.
Full text
N334107 August 2, 2023 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Elizbeth McGuffin Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a decorative polyresin statuette from China. Dear Ms. McGuffin: In your letter dated July 20, 2023, you requested a tariff classification ruling. An image was provided in lieu of a sample. The product under consideration is described as the “Mini Garden Fairy Figure Decor,” SKU number 37365201. This ornamental statuette, which is made from 80 percent polyresin plastic and 20 percent natural limestone powder, depicts a fairy with brown hair that is kneeling and resting her hands on her knees. She is wearing a dress and features two sets of wings on her back. Three versions are shown in the submitted image, with the only difference being the color of the fairy’s dress and wings, which come in either pink, purple, or blue. The fairy measures approximately 2.36 inches by 2.24 inches by 2.91 inches in size. For classification purposes, this figurine would be considered an article of plastic. The applicable subheading for the “Mini Garden Fairy Figure Decor,” SKU number 37365201, will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of plastic letter charms from China.
The tariff classification, marking, and country of origin of plastic sculptures.
The tariff classification of a plastic water globe from China.
The tariff classification of floating figure decorations from Turkey.
The tariff classification of assorted articles from China.
The tariff classification of a craft kit from China.
The tariff classification of a bottle pouch, a bottle bumper, and a straw topper from Cambodia
The tariff classification of a plastic decorative tree from China.
The tariff classification of a plastic trophy from China.
The tariff classification of two decorative glow lamps from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →