Harmonized Tariff Schedule of the United States · HTS code · HS 3926.40

3926.40.00

3926.40.00: Statuettes and other ornamental articles

Plastic statuettes and ornaments

Not declarable on its own: use one of its 2 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:
  2. 3926.40.00 Statuettes and other ornamental articles

What you pay

Importing into USA

Customs duty 5.3% standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutySection 338 — Canada — discrimination against US alcoholic beverages, dairy, motor vehicles (Proclamations 11046–11048, as modified) 50%
    Applies to goods from
    Canada
    In force
    from 22 August 2026
    Legal act
    HTSUS 9903.03.14

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—5.3%
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus80%

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Subdivisions

  1. 3926.40.00 Statuettes and other ornamental articles 5.3%
  2. 3926.40.00.10 Bows and similar products for decorative purposes including gift-packaging and the like No.
  3. 3926.40.00.90 Other No.

Same subheading in other tariffs

3926.40 Statuettes and other ornamental articles

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N364956 U.S. CBP 30 September 2026 · 3926.40.00.90

    The tariff classification, country of origin, and marking of wall decorations.

  • N364980 U.S. CBP 29 September 2026 · 3926.40.00.90

    The tariff classification of a collectible figurine from China.

  • N359900 U.S. CBP 24 September 2026 · 3926.40.00.10

    The tariff classification of gift bows from China.

  • N364869 U.S. CBP 24 September 2026 · 3926.40.00.90

    The tariff classification of contemporary artwork from Poland.

  • N363173 U.S. CBP 31 July 2026 · 3926.40.00.90

    The tariff classification of collectible miniature studio equipment from Belgium.

  • N362269 U.S. CBP 8 July 2026 · 3926.40.00.90

    The tariff classification of ornamental craft kits from China.

  • N361443 U.S. CBP 18 May 2026 · 3926.40.00.90

    The tariff classification of plastic letter charms from China.

  • N358696 U.S. CBP 5 March 2026 · 3926.40.00.90

    The tariff classification, marking, and country of origin of plastic sculptures.

Legal notes

Chapter notes: Chapter 39 →

HTS code 3926.40.00 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 3926.40 (statuettes and other ornamental articles).

The general duty is 5.3%.

2 statistical sub-lines below it are used in the declaration.

For the same subheading, the UK duty is 6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the Canada duty is 6.5%, the Mexico duty is 30%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 4.8%, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6% and the Nigeria duty is 20%.

The United States imported goods of subheading 3926.40 worth US$1bn in 2024; the largest supplier was China.

Questions and answers

What is the USA import duty for HTS code 3926.40.00?

The general duty in the Harmonized Tariff Schedule of the United States is 5.3%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 3926.40.00 under US trade agreements?

Yes. The Special column reads “Free (A*,AU, BH, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 3926.40 as a whole, the largest supplier in 2024 was China (US$1bn), followed by Vietnam.

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Typical products

Everyday names, not part of the legal text.