The Product
- An ornamental beaded tree about 17 inches tall, with the general appearance of a pine or evergreen tree.
- Pearl colored plastic spheres injection molded onto a string, which is wrapped around and glued to a polystyrene foam core.
- The beads have no interior holes for threading.
- CBP describes it as a cone with plastic orbs covering the surface, without branches or leaves.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Beaded tree, item number 113642 | 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 found that heading 3926, other articles of plastics, describes the tree, and placed it on the line for statuettes and other ornamental articles. The tree is an ornamental article made of plastic spheres on a string around a foam core.
The requester proposed classifying it as a Christmas decoration or an artificial Christmas tree made of plastic. CBP disagreed. It described the item as a cone with plastic orbs covering its surface that lacks branches, leaves and other identifiable tree characteristics.
Headings CBP ruled out
- heading 9505, Christmas decorations and artificial Christmas trees: The beads give decorative texture but aren't like ball ornaments, since they lack a definitive edge and a scalloped hanging crown, and the article doesn't closely resemble a Christmas tree (CBP cites H258442).
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?
- Is it a cone covered with plastic spheres or beads on a foam core?
- Does it lack branches, leaves and other features that identify a tree?
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 placed other plastic decorative articles on the same line: N326395 (plastic decorative containers), N328382 (plastic decorative eggs), N327618 (a plastic decorative clip) and N304823 (decorative plastic lanterns). The letter also cites H258442 on the Christmas tree question.
- 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
- N304823July 10, 2019Decorative plastic lanterns from China3926.40.0090
- N332705May 16, 2023Plastic hearts and decorative wreaths from China3926.40.0090, 4420.19.0000, 6702.10.2000
- F80694January 7, 2000Decorative plastic articles from China3926.40.0000
- F87613June 22, 2000Decorative article of plastic from China3926.40.0000
- G80881September 8, 2000Decorative articles of plastic from China3926.40.0000
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N350564 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