HS code · 6-digit subheading
HS Code 3926.40 – Plastics; statuettes and other ornamental articles
HS code 3926.40 is the 6-digit subheading for plastics, statuettes and other ornamental articles. It is used for plastic garden gnomes, plastic decorative figurines, plastic Christmas ornaments, plastic souvenir statues and plastic desk ornaments.
What HS 3926.40 covers
This category covers plastic statuettes and various other ornamental articles, ranging from decorative figurines to novelty items. These goods are primarily traded in the consumer goods market, driven by trends in home decor, gifts, and collectibles. Importers are typically retailers, wholesalers, and distributors catering to consumer demand for affordable and diverse decorative items. Exporters are often manufacturers in countries with efficient plastics production and design capabilities, able to produce a wide variety of shapes and finishes. Key aspects to consider include the aesthetic design, the quality of the plastic finish, and whether they are mass-produced or niche items. The trade in these articles is highly sensitive to consumer tastes and seasonal demand, making supply chain flexibility important.
- Covers
- Plastic garden gnomes
- Plastic decorative figurines
- Plastic Christmas ornaments
- Plastic souvenir statues
- Plastic desk ornaments
- Plastic decorative vases
- Plastic animal figures
- Plastic picture frames
- Examples
- Funko Pop! figures
- LEGO decorative sets
- Disney plastic figurines
- Department 56 plastic village accessories
- Hallmark plastic ornaments
Codes often confused with 3926.40
Common mistake. This code might be confused with 9703 (original sculptures and statuary) if the item is artistic and unique, or with 9503 (toys) if the primary use is for play rather than decoration. The distinction lies in the primary function and artistic value.
Top exporters and importers of HS code 392640, 2025
In 2025, the largest exporter of HS code 392640 in UN Comtrade data was China, with 80% of world exports; the largest importer in UN Comtrade data was the United States, with 26% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 China $4.7B 80% of world exports
- 2 Vietnam* ~$172M 2.9% of world exports · partner records ↗
- 3 Hong Kong $160M 2.7% of world exports
World total: $5.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.1B 26% of world imports
- 2 Hong Kong $337M 8.0% of world imports
- 3 Germany $272M 6.5% of world imports
World total: $4.2B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for 3926.40
Brazil does not split HS 3926.40: its NCM code is 3926.40.00.
All Brazil NCM codes in heading 39.26 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 3926.40
What is HS code 392640?
HS code 392640 is a 6-digit subheading in the Harmonized System that covers: Plastics; statuettes and other ornamental articles. This category covers plastic statuettes and various other ornamental articles, ranging from decorative figurines to novelty items. These goods are primarily traded in the consumer goods market, driven by trends in home decor, gifts, and collectibles. Importers are typically retailers, wholesalers, and distributors catering to consumer demand for affordable and diverse decorative items. Exporters are often manufacturers in countries with efficient plastics production and design capabilities, able to produce a wide variety of shapes and finishes. Key aspects to consider include the aesthetic design, the quality of the plastic finish, and whether they are mass-produced or niche items. The trade in these articles is highly sensitive to consumer tastes and seasonal demand, making supply chain flexibility important.
What products fall under HS code 392640?
Plastic garden gnomes, plastic decorative figurines, plastic Christmas ornaments, plastic souvenir statues, plastic desk ornaments, plastic decorative vases, plastic animal figures, plastic picture frames
What are common misclassifications for HS code 392640?
This code might be confused with 9703 (original sculptures and statuary) if the item is artistic and unique, or with 9503 (toys) if the primary use is for play rather than decoration. The distinction lies in the primary function and artistic value.
Which countries are the top exporters of goods under HS code 392640?
In 2025, the top exporters of HS code 392640 in UN Comtrade data were China ($4.7B, 80% of world exports), Vietnam (about $172M) and Hong Kong ($160M). World exports came to about $5.9B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 392640?
In 2025, the top importers of HS code 392640 in UN Comtrade data were the United States ($1.1B, 26% of world imports), Hong Kong ($337M) and Germany ($272M). World imports came to about $4.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 392640 structured?
HS code 392640 is a 6-digit subheading under the Harmonized System. The first 2 digits (39) identify the chapter, digits 3-4 (26) identify the heading, and digits 5-6 (40) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 392640?
In Brazil, HS code 392640 is NCM 3926.40.00. The last two digits are 00 because Brazil does not split this HS code further.