The Product
- A set of three wall hangings, each a hand cast plastic resin medallion glued to canvas and permanently mounted on medium-density fiberboard (MDF).
- Each medallion sits in a frame of pine wood and glass. The three frames are built alike, and each medallion has a different design.
- Each frame measures 16 inches long by 1.5 inches wide by 16 inches high, with a pair of sawtooth hangers on the back.
- A decorative item meant to be hung on the wall.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Set/3 Framed Medallions | HTS 3926.40.0090 | [o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther |
Explanation
CBP treated each framed medallion as a composite good. Framed articles are classified as the article displayed in the frame, not the frame itself, because the item on display gives the good its essential character while the frame only aids in showing it.
Here that item is the hand cast plastic resin medallion, so under General Rule of Interpretation 3(b) the set is an article of plastics of heading 3926. Within that heading, CBP placed the set on the line for statuettes and other ornamental articles, other.
Headings CBP ruled out
- heading 4420, statuettes and other ornaments of wood: The requester asked whether the article belongs there as statuettes and other ornaments of wood. CBP disagreed: a framed article is classified as the article displayed, not the frame.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a decorative piece meant to be hung on a wall?
- Is the item displayed in the frame made of plastic resin?
- Does the frame serve only to display the resin piece?
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 |
|---|---|---|---|
| 3926.40.0090 | ✓ Still in the schedule | Heading 3926 › Statuettes and other ornamental articles | Today's duty from Philippines |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N334107 and N331597 are on the same line for a decorative polyresin statuette, N329828 for decorative polyresin pumpkins, N328382 for plastic decorative eggs, N326395 for plastic decorative containers and N327618 for a plastic decorative clip. N323581 covers decorative metal lanterns and N350564 a plastic decorative tree.
- N326395June 22, 2022Plastic decorative containers from China3926.40.0090
- N328382October 5, 2022Plastic decorative eggs from China3926.40.0090
- N334107August 2, 2023Decorative polyresin statuette from China3926.40.0090
- N327618August 19, 2022Plastic decorative clip from China3926.40.0090
- N329828December 22, 2022Decorative polyresin pumpkins from China3926.40.0090
- N331597March 31, 2023Decorative polyresin statuette from China3926.40.0090
- N323581January 20, 2022Decorative metal lanterns from China3926.40.0090, 8306.29.0000
- N350564July 10, 2025Plastic decorative tree from China3926.40.0090
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N332053 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