The Product
- Plastic sculptures molded from liquid resin.
- Each one is a piece of melting art shaped to look like a melting ice pop.
- They come in various colors and are sold commercially.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Plastic sculptures | 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 sculptures under heading 3926, which covers other articles of plastics. Within it, CBP chose the line for statuettes and other ornamental articles. The sculptures are plastic art pieces molded from liquid resin and shaped to look like melting ice pops.
The letter also notes. CBP also ruled on country of origin: molding the liquid resin into the finished sculpture is a substantial transformation, so the origin is the country where the molding is done. The sculptures must be marked with the English name of that country under 19 USC 1304.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it made of plastic, such as molded resin?
- Is it a sculpture, statuette or other ornamental piece?
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 Canada |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N326144 (a plastic decoration), N326395 (plastic decorative containers), N328382 (plastic decorative eggs), N327618 (a plastic decorative clip), N334467 (plastic foam stars) and N336951 (a plastic resin crucifix) put their goods on the same line. N323724 (plastic decorations) and N350591 (a plastic trophy) also cite this subheading among other codes.
- 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
- N336951December 19, 2023Plastic resin crucifix from China3926.40.0090
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N358696 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