The Product
- Two kits, each built around a molded silicone plastic mini tote bag, with a printed paper instruction leaflet.
- The Sparkly Unicorn kit holds plastic unicorn charm bases, plastic crystal embellishments, a plastic crystal tray, a plastic applicator stylus, silicone gum adhesive compound and liquid glue.
- The Bubble Tea Shaker kit holds plastic bubble tea charm bases and blisters, craft glue, assorted plastic beads and sequins, and plastic nail charms.
- The user decorates the plastic charm bases with the embellishments and adhesive, then attaches the finished charms to the tote bag.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Two decorative craft activity kits: Sparkly Unicorn Tote Bag and Bubble Tea Shaker Tote Bag | HTS 3926.90.9989 | [o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther |
Explanation
CBP agreed that each kit is a set under General Rule of Interpretation 3(b), so the kit takes the code of the component that gives it its essential character. CBP found that the molded plastic bag imparts the essential character of each kit.
CBP treated the kits as articles of plastic. Because no other heading covers the kits more specifically, CBP placed them under heading 3926, other articles of plastics, on the line for other articles not described more specifically.
Headings CBP ruled out
- 9503: The requester suggested the toy heading, but simply decorating an article does not provide significant play value, so the kits don't meet its terms.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a kit of several items sold together as a set?
- Is it built around a molded plastic mini tote bag?
- Is the plastic bag the part that gives the kit its essential character?
- Is the activity decorating an article, without significant play value?
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 |
|---|---|---|---|
| 3926.90.9989 | ✓ Still in the schedule | Heading 3926 | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N360637 and N360638 place decorative craft activity kits on the same line. N334271 (a craft supply kit), N317609 (two crafting kits), N336292 (a plastic craft caddy), A81316 (parts of craft kits), N272192 (craft items) and N300324 (a decorative ponytail cuff) also cite heading 3926, on other lines.
- N360637May 4, 2026Decorative craft activity kits from China3926.90.9989
- N360638May 4, 2026Decorative craft activity kit from China3926.90.9989
- N334271August 3, 2023Craft supply kit from China3926.90.3500
- N336292November 13, 2023Plastic craft caddy from China3926.90.9985
- A81316April 3, 1996Parts of craft kits from China3926.90.9890, 4823.59.4040, 4911.99.6000, 9603.30.2000, 9603.30.4000, 9603.30.6000
- N272192February 8, 2016Craft items from China3926.90.4000, 4911.99.8000, 8505.19.2000, 9608.20.0000
- N300324September 20, 2018Decorative ponytail cuff from China3926.90.3500
- N317609March 4, 2021Two crafting kits from China3926.90.9985
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N360636 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