HS 392640 Statuettes and other ornamental articles
Quick Answer: Statuettes and other ornamental articles imported under HS 392640 enter the UK at 6.00%, the EU at 6.50%, and the US at 5.3% (MFN). This classification applies to decorative items, figurines, and other articles of plastics, not elsewhere specified, that are primarily for ornamentation. Importers should be aware of the significant duty variations, particularly the high 80% rate in the US for certain origins, which can impact landed costs. Free trade agreement preferences may apply in the US for specific partner countries. CustomTariffs aggregates this data to assist with compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3926400000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3926400000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3926400010 | — | — | ["No."] |
| 3926400090 | — | — | ["No."] |
| 39264000 | 5.3% | Free (17 programs) | — |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3926.40?
Imports of Statuettes and other ornamental articles may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 392640 cover?
This subheading covers statuettes and other ornamental articles made of plastics, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category includes decorative items such as figurines, busts, decorative plaques, and other articles primarily intended for adornment or display, not for functional use. These items are typically manufactured from various plastic materials, including but not limited to polyethylene, polypropylene, PVC, and acrylics, and are not specifically covered by more precise headings within Chapter 39.
What falls outside HS 392640?
The following products are excluded from HS 392640: articles of plastics which are specifically provided for elsewhere in the Nomenclature, such as toys (heading 9503), articles for technical use (e.g., parts of machinery or electrical equipment), stationery (heading 392610), or articles of apparel and clothing accessories (Chapter 61 or 62). For instance, plastic picture frames are classified under 392640, but plastic tableware would fall under heading 3924, and plastic buttons under heading 9618.
What are common classification mistakes for HS 392640?
A common error is misclassifying functional plastic items as ornamental articles. General Interpretative Rule (GIR) 1 states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If an item has a primary function beyond mere decoration, it should not be classified under 392640. For example, a plastic storage container, even if aesthetically pleasing, is functional and would be classified elsewhere, likely under heading 3924.
How should importers classify products under HS 392640?
The correct procedure for classifying products under HS 392640 involves a thorough examination of the article's material composition and its intended use. Importers and customs brokers must consult the WCO HS Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or the UK Trade Tariff. The primary consideration is whether the article's main purpose is ornamental. If it is, and it is made of plastic and not specifically classified elsewhere, then 392640 is the appropriate code.
How is the duty calculated for products under HS 392640?
A plastic decorative figurine weighing 0.5 kg and declared at a customs value of $100 USD would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value. The calculation is $100 USD (value) × 0.035 (rate) = $3.50 (duty). This is determined using the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 3926.40.0000.
Which trade agreements reduce duties for HS 392640?
Several free trade agreements may reduce the applicable duty rate for HS 392640, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, goods from countries benefiting from the Generalized System of Preferences (GSP) may also receive preferential duty rates, often Free. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 392640, 'Statuettes and other ornamental articles'?
The Most Favored Nation (MFN) duty rate for HS code 392640, 'Statuettes and other ornamental articles', is typically 6.50% ad valorem. However, preferential duty rates are available for goods originating from countries with trade agreements with the United States. For example, goods from Australia (AU), Chile (CL), or Singapore (SG) may be eligible for duty-free entry (Free). It is crucial to consult the latest USITC Harmonized Tariff Schedule for the specific rate applicable to the country of origin. For instance, under the US-Australia Free Trade Agreement, eligible articles may enter duty-free.
How is the duty for HS 392640 calculated, and can you provide an example?
The duty for HS code 392640 is generally calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if a shipment of ornamental plastic articles valued at $10,000 is imported and subject to the 6.50% MFN duty rate, the import duty would be calculated as: $10,000 (value) × 0.0650 (duty rate) = $650. It is important to note that other fees, such as merchandise processing fees (MPF), may also apply.
What are the key classification criteria for goods to be classified under HS 392640?
To be classified under HS 392640, 'Statuettes and other ornamental articles', the goods must be made of plastics or articles of other materials of heading 3926 (which covers other articles of plastics and articles of other materials of headings 3901 to 3914). The primary characteristic must be that they are ornamental in nature, intended for decoration rather than for a functional purpose. This includes items like figurines, decorative plaques, and other non-utility items primarily for aesthetic appeal. Items with significant practical utility, even if decorative, would likely be classified elsewhere.
What documentation is typically required for importing goods classified under HS 392640?
When importing goods under HS 392640, standard import documentation is required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements, a Certificate of Origin (COO) or other acceptable proof of origin is mandatory, demonstrating that the goods meet the rules of origin for that specific agreement. Importers should also be prepared for potential requests for product literature or samples to verify classification.
Which common trade agreements offer preferential duty rates for HS code 392640, and how can importers verify eligibility?
Several trade agreements can offer preferential duty rates for HS code 392640. Examples include agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), which may offer duty-free entry. To verify eligibility, importers must first confirm that the goods originate from a country that is a party to a specific trade agreement. Secondly, the goods must meet the 'rules of origin' stipulated by that agreement, which often relate to the percentage of domestic content or specific manufacturing processes. A valid Certificate of Origin issued by the exporter or manufacturer, and validated by the customs authority of the exporting country, is essential for claiming these preferential rates. Importers should consult the specific text of each trade agreement and the USITC's Harmonized Tariff Schedule (HTS) for detailed requirements.