The Product
- 950 plastic beads of various sizes and colors.
- A four-meter length of man-made fiber thread, which the user cuts to length to assemble the beads into jewelry such as bracelets or necklaces.
- Packed in a plastic container shaped like a ghost or skull.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Halloween bead set | HTS 3926.90.3500 | [o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [b]eads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: [o]ther |
Explanation
CBP set aside both headings the requester proposed, toys in heading 9503 and imitation jewelry in heading 7117, and looked to its earlier ruling N334271, which addresses a similar style kit.
CBP placed the set under heading 3926, other articles of plastics. The line CBP chose covers beads, bugles and spangles, not strung (except temporarily) and not set, and articles of them not specified elsewhere. The set is 950 plastic beads with thread for assembling them into bracelets or necklaces.
Headings CBP ruled out
- Heading 9503, toys (proposed as an activity set): CBP found the set is designed for creating beaded or jewelry items rather than for amusement, contains no toy items, and any amusement it provides is incidental to that utilitarian purpose.
- Heading 7117, imitation jewelry: CBP found the beads are not imitation jewelry or articles of personal adornment; they are packaged and presented as decorative craft components rather than wearable jewelry.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Are the beads made of plastic?
- Does it come with thread for the buyer to cut and assemble the beads into bracelets or necklaces?
- Is it a kit for making beaded or jewelry items, with no toy items included?
- Are the beads decorative craft components rather than wearable jewelry?
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 |
|---|---|---|---|
| 3926.90.3500 | ✓ 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
The rulings below also cite lines of heading 3926, other articles of plastics, most of them for sets: N320690 (a hair pouch set), N347075 and N347537 (passport holder gift sets), N320563 and N321738 (a plastic storage bin set and a plastic organizer bin set), N315786 (a rolling modular toolbox set), N306095 (a LEGO Creative Drawing Set) and N359131 (accessories).
- N347075April 22, 2025Passport holder gift set from China3926.90.9989, 8544.42.9090
- N347537April 30, 2025Passport holder gift set from China3926.90.9989, 8423.10.0010
- N320690August 5, 2021Hair pouch set from China3926.90.3500, 6117.80.8500
- N359131March 6, 2026Accessories from China3926.90.9989, 6117.80.8730, 6212.90.0030
- N320563July 30, 2021Plastic storage bin set from China3926.90.9985
- N321738October 12, 2021Plastic organizer bin set from China3926.90.9985
- N315786November 17, 2020Rolling modular toolbox set from China3926.90.9985
- N306095September 27, 2019LEGO Creative Drawing Set from China3919.90.5060, 3926.10.0000, 3926.90.9990, 4903.00.0000, 9503.00.0073, 9609.10.0000
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N360885 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