The Product
- Glass globes filled with water, each holding a three-dimensional figurine on a base.
- The base and figurines are wholly made of plastic resin.
- One globe has a gold base with a God of Fortune statuette; the other a red base with an Ingot Money Bank ornament.
- Each measures 12.2 inches long, 7.1 inches wide and 8.7 inches high.
- Tabletop decorations sold as a two-piece set at retail during the Lunar and Chinese New Year season.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| 2pc Glass Water Globe, item number 1739929 | 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
The globes combine glass, water and plastic resin. CBP applied General Rule of Interpretation 3(b), which classifies a composite article by the material that gives it its essential character. The letter finds the resin is the primary component and provides the visual appeal of the decorative globes, so the plastic imparts the essential character.
Heading 3926 covers other articles of plastics, and CBP placed the globes on the line for statuettes and other ornamental articles; the globes are tabletop decorations built around resin figurines.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a water-filled glass globe with a figurine inside, used as a decoration?
- Are the base and the figurine made of plastic resin?
- Does the plastic resin give the piece its visual appeal?
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
N315098 (two snow globes) and N334107 (a decorative polyresin statuette) are on the same line, as are N326395, N328382 and N327618 on plastic decorative containers, plastic decorative eggs and a plastic decorative clip. N336266 covers two polyresin snow globes and N083705 covers water globes.
- N336266November 21, 2023Two polyresin snow globes from China3926.40.0090, 9505.10.2500
- N348110May 8, 2025Two decorative glow lamps from China3926.40.0090
- N315098October 19, 2020Two snow globes from China3926.40.0090
- N083705December 8, 2009Water globes from China3926.40.0000
- 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
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N340148 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