HS Code for Plastic figurines

Plastic figurines are classified under HS code 3926.40, which covers statuettes and other ornamental articles made of plastics. This classification is part of the broader heading 3926 for "other articles of plastics." The specific subheading 3926.40 is intended for items whose primary purpose is decoration or ornamentation rather than utility. These items are often used for home decor, office ornaments, or as collectible display pieces. To fall under this code, the figurine must be made entirely or predominantly of plastic. The classification is driven by the "ornamental" nature of the product. If a plastic object has a functional use (like a lamp or a tool) but is shaped like a figurine, it would generally be classified according to its function. However, if the function is purely aesthetic, 3926.40 is the correct designation. This includes molded figures, plastic trophies without significant precious metal plating, and decorative animals or characters.

Products Included

• Plastic animal statuettes
• Molded plastic decorative characters
• Plastic trophies and awards
• Small plastic religious icons
• Ornamental plastic centerpieces

Common Misclassification

The most common misclassification for plastic figurines is HS code 9503.00, which covers toys. The distinction depends on the intended audience and use: if the item is designed for the amusement of children, it is a toy (9503.00); if it is intended for display or decoration by adults, it is a figurine (3926.40). Another error is using 3926.90, which is for general plastic articles. Since 3926.40 specifically mentions statuettes and ornamental articles, it must be used for such items per the hierarchy of the Harmonized System.

FAQ

What is the HS code for plastic figurines?

The HS code for plastic figurines intended for decorative or ornamental use is 3926.40.

How do I distinguish between a figurine and a toy?

Customs authorities look at the marketing, packaging, and design. Items with small parts, play features, or marketed to children are toys (9503.00), while fragile, detailed items for display are figurines (3926.40).