U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3926.40.0000
$82.1M monthly imports
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Court Cases
5 cases
CIT & Federal Circuit
Ruling Age
24 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-09 · Updates monthly
The tariff classification of a plastic dragonfly ornament from China.
NY H84338 August 31, 2001 CLA-2-39:RR:NC:2:222 H84338 CATEGORY: Classification TARIFF NO.: 3926.40.0000 J. Epstein W. N. Epstein & Co., Inc. 4433 Woodson Road St. Louis, MO 63134 RE: The tariff classification of a plastic dragonfly ornament from China. Dear Mr. Epstein: In your letter dated August 1, 2001, you requested a tariff classification ruling, on behalf of Schroeder & Tremayne, Inc., your client. You are requesting the tariff classification on a plastic dragonfly ornament for which no style or item number is indicated. The ornament will be used to adorn a gift pack of personal care products (loofah, brush, body oils, shampoo, etc.) that will be presented in a clear plastic case for retail sale. A picture of the gift pack was attached to the ruling request, for reference purposes. The plastic dragonfly ornament will be imported separately and is the only subject of this ruling request. You have not requested the return of the submitted plastic ornament. The applicable subheading for the plastic dragonfly ornament will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles.” The rate of duty will be 5.3 % ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division