HS Code for Plastic statuettes

Plastic statuettes and ornamental articles are classified under HS code 3926.40. This code falls under the broader heading 3926, which serves as a residual category for other articles of plastics and articles of other materials of headings 39.01 to 39.14. Subheading 3926.40 is specifically reserved for decorative items such as statuettes, figurines, and other ornaments. To qualify for this classification, the article must be made primarily of plastic and intended for aesthetic or decorative purposes rather than functional use. This includes items used for home decor, office ornaments, or souvenirs. The classification process involves determining if the item has a more specific heading elsewhere in the tariff schedule; if no functional or specific decorative heading applies (like those for lamps or toys), 3926.40 is the correct designation. The material must be plastic, and the item must not be a toy intended for children, which would shift the classification to Chapter 95.

Products Included

• Plastic figurines
• Decorative plastic animals
• Plastic trophies (without precious metal)
• Ornamental plastic plaques
• Plastic souvenir miniatures
• Tabletop plastic decorations

Common Misclassification

The most common misclassification for plastic statuettes is HS code 9503.00, which covers toys and models. If a figurine is intended for play or is a scale model for recreational use, it belongs in 9503. However, if it is purely for decoration, 3926.40 is correct. Additionally, items used for household utility that happen to be decorative might be misclassified here instead of 3924.90, which covers household and toilet articles of plastics.

FAQ

What is the HS code for Plastic statuettes?

The HS code for plastic statuettes and other ornamental articles is 3926.40.

Does this code include plastic Christmas ornaments?

No, plastic Christmas ornaments are specifically classified under HS code 9505.10 as articles for Christmas festivities, which takes precedence over the general ornamental plastic code.