The Product
- Stars made of polystyrene plastic foam with glitter covering the surface.
- Two sizes: large stars 2.25 by 2.25 inches, small stars 1.5 by 1.5 inches.
- Each pack holds 20 stars: 3 large and 7 small in gold or silver, plus 3 large and 7 small in black.
- Meant to serve as indoor ornamental articles. They are durable and reusable.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Glitter Foam Stars 20PCS | 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 placed the stars under heading 3926, other articles of plastics, on the line for statuettes and other ornamental articles. The stars are polystyrene foam, and they are intended to serve as indoor ornamental articles.
The requester had proposed a chapter 95 line for holiday decorations. CBP disagreed, and it also set aside the chapter 95 line for party decorations.
Headings CBP ruled out
- Chapter 95 line for holiday decorations (the requester's proposal): CBP said that line applies to holiday decorations for a particular recognized holiday in the United States, so it doesn't fit these stars.
- Chapter 95 line for party decorations: The stars are durable, reusable items, unlike the flimsy single-use party decorations of chapter 95.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it an ornamental article made of plastic foam?
- Is it meant as an indoor decoration rather than for a particular recognized holiday?
- Is it durable and reusable rather than a flimsy single-use party decoration?
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
CBP put several other plastic decorations on the same line: N326144 (a plastic decoration), N326395 (plastic decorative containers), N328382 (plastic decorative eggs), N327618 (a plastic decorative clip), N336951 (a plastic resin crucifix) and N343099 (plastic light up decorations). N323724 covers plastic decorations and N350591 a plastic trophy.
- N326144May 31, 2022Plastic decoration from China3926.40.0090
- N323724February 1, 2022Plastic decorations from China3926.40.0090, 9505.10.2500
- N350591July 3, 2025Plastic trophy 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
- N336951December 19, 2023Plastic resin crucifix from China3926.40.0090
- N343099October 28, 2024Plastic light up decorations from China3926.40.0090
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N334467 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