The Product
- An ornamental statuette of a kneeling fairy with brown hair, resting her hands on her knees, wearing a dress and two sets of wings.
- Made of 80 percent polyresin plastic and 20 percent natural limestone powder.
- Measures about 2.36 by 2.24 by 2.91 inches.
- Comes in three versions that differ only in the color of the dress and wings: pink, purple or blue.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Mini Garden Fairy Figure Decor, SKU 37365201 | 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 the figurine, made of 80 percent polyresin plastic and 20 percent limestone powder, as an article of plastic for classification purposes.
Heading 3926 covers other articles of plastics, and CBP placed the figurine on the line for statuettes and other ornamental articles; it is an ornamental statuette of a fairy.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it an ornamental statuette or figurine?
- Is it made of plastic, such as polyresin, even with some limestone powder mixed in?
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 China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N331597 and N294142 cover a decorative polyresin statuette and a plastic statuette on the same line. N329828, N328382, N326395 and N327618 place decorative polyresin pumpkins, plastic decorative eggs, plastic decorative containers and a plastic decorative clip on the same line as well.
- N331597March 31, 2023Decorative polyresin statuette from China3926.40.0090
- N329828December 22, 2022Decorative polyresin pumpkins from China3926.40.0090
- N326395June 22, 2022Plastic decorative containers from China3926.40.0090
- N328382October 5, 2022Plastic decorative eggs from China3926.40.0090
- N327618August 19, 2022Plastic decorative clip 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
- N294142March 7, 2018Plastic statuette from China3926.40.0090
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N334107 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