The Product
- Molded from fiberglass and epoxy resin and shipped unfinished.
- Hand-finished and painted by marine artists after importation.
- The finished piece is a full-scale, anatomically correct replica of a specific marine species, built for public display and decorative appeal.
- Not designed to be taken apart or labeled to show the fish's internal organs.
- Mostly displayed by anglers and brands in public or commercial settings. Some go to museums and aquariums.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Unfinished fiberglass fish blanks | HTS 3926.40.00 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles |
Explanation
Chapter 39 note 2(u) keeps articles of chapter 90 out of the plastics chapter. So CBP first ruled out heading 9023, which covers models designed for demonstrational purposes.
The blanks are decorative articles made of plastic. Heading 3926 covers other articles of plastics, and the line CBP chose covers statuettes and other ornamental articles. CBP called the blanks plastic display fish, following H188945 and N141939, which classified nearly identical fish blanks the same way.
Under General Rule of Interpretation 2(a), an unfinished article is classified as the finished article when it already has that article's essential character. CBP found the blanks have the essential character of finished fish blanks.
Headings CBP ruled out
- 9023: The blanks don't illustrate or explain a fish's anatomy, characteristics or mechanics. CBP found them display pieces for public or commercial settings rather than demonstrational or teaching devices.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it made of plastic, such as fiberglass and epoxy resin?
- Is it a fish replica made mainly for decorative display?
- Is it free of cutaways or labels showing the fish's internal organs?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3926.40.00 | ✓ Still in the schedule | Heading 3926 › Statuettes and other ornamental articles | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N141939 classified glass reinforced plastic fish blanks under the same subheading, and H188945 affirmed it. Other rulings on this subheading, such as N326144 and N335093, cover a plastic decoration and a figurine set.
- N141939February 4, 2011Fish blanks from China3926.40.0000
- N353931October 15, 2025Assorted articles from China3924.90.5650, 3926.40.0090, 8214.20.9000, 9615.11.4000
- N326144May 31, 2022Plastic decoration from China3926.40.0090
- N335093September 13, 2023Figurine set from China3926.40.0090
- N323724February 1, 2022Plastic decorations from China3926.40.0090, 9505.10.2500
- N350591July 3, 2025Plastic trophy from China3926.40.0090
- N353147September 29, 2025Craft kit from China3926.40.0090
- N326395June 22, 2022Plastic decorative containers from China3926.40.0090
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling H305273 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms