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Updated September 19, 2026

What is the HTS code for a plastic resin crucifix?

HTS code

3926.40.0090

CBP classified a molded epoxy resin crucifix under HTS 3926.40.0090 in ruling N336951. That line covers statuettes and other ornamental articles of plastics. CBP found the crucifix is a religious emblem and does not qualify as a festive article of chapter 95.

  • Made in China
  • CBP ruling N336951
  • December 19, 2023
  • Current
Today's duty from China

The Product

  • A mass-produced, molded epoxy resin plastic sculpture of a crucifix, used for private or public devotion or prayer services.
  • About 19 inches tall and 9 inches wide when mounted on a wall. An 8 by 8 inch base is included for placing it on a table.
  • Weighs 1.75 pounds as a wall hanging and 3.5 pounds with its base.
  • The crucifix and base are painted with a metallic finish.
  • Its details come from the Shroud of Turin and other relics credited to the Passion of Christ.

CBP's Ruling

ItemHTS codeCBP's description of the line
Turin CrucifixHTS 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 crucifix under heading 3926, other articles of plastics, on the line for statuettes and other ornamental articles; the crucifix is a molded epoxy resin sculpture.

CBP has long treated crosses and crucifixes as religious emblems, citing HQ 954718 from 1993, and turned down the requester's suggestion that the crucifix is a festive article.

Headings CBP ruled out

  • chapter 95, festive articles: A festive article must be so tied to a festive occasion that using or displaying it at other times would be out of place. A crucifix isn't.

Does this apply to your product?

It likely does if you can answer yes to each of these:

  • Is it a crucifix sculpted from molded epoxy resin plastic?
  • Is it an ornamental piece for display on a wall or table?
  • Is it used or displayed year round rather than only for a festive occasion?

A no to any of them can mean a different code. A licensed broker can classify your product.

The code today

HTS codeIn today's scheduleWhere it sitsToday's duty
3926.40.0090✓ Still in the scheduleHeading 3926 › Statuettes and other ornamental articlesToday's duty from China 

Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.

Related rulings

CBP placed other plastic decorations on the same line: a plastic decoration in N326144, plastic decorative containers in N326395, plastic decorative eggs in N328382, a plastic decorative clip in N327618, plastic foam stars in N334467 and plastic light up decorations in N343099. 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
  • N334467August 23, 2023Plastic foam stars from China3926.40.0090
  • N343099October 28, 2024Plastic light up decorations from China3926.40.0090
Read CBP's full ruling N336951 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N336951 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