The Product
- A trophy presented as an award to recognize an employee's years of service.
- A statuette of ABS plastic at the top, plated to look gold.
- Stands on a pedestal of alternating red and white magnetic discs made of acrylic plastic, each marked with a number in five-year intervals.
- The 35-year disc is larger than the others and is also gold-plated ABS plastic.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Plastic trophy | 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
Heading 3926 names other articles of plastics, and CBP placed the trophy on the line for statuettes and other ornamental articles. The trophy is a gold-plated ABS plastic statuette standing on a pedestal of acrylic plastic discs.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a trophy or other ornamental article made of plastic?
- Is the figure at the top a plastic statuette?
- Is it presented as an award, like a years-of-service trophy?
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
N294142, N301090, N312783 and N305641 put plastic statuettes on the same line, and N300965, N305272 and N326144 put plastic ornaments and a plastic decoration there too. N323724 covers plastic decorations.
- N326144May 31, 2022Plastic decoration from China3926.40.0090
- N323724February 1, 2022Plastic decorations from China3926.40.0090, 9505.10.2500
- N294142March 7, 2018Plastic statuette from China3926.40.0090
- N300965October 22, 2018Plastic ornament from China3926.40.0090
- N301090October 30, 2018Plastic statuette from China3926.40.0090
- N305272August 7, 2019Plastic ornament from China3926.40.0090
- N305641August 14, 2019Plastic statuettes from China3926.40.0090
- N312783July 6, 2020Plastic statuette from China3926.40.0090
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N350591 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