Analysis
HTS 3926.40.00 covers statuettes and other ornamental articles under heading 3926 (other articles of plastics and articles of other materials of headings 3901 to 3914). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
Within this group the rate runs from duty-free to 6.5%. Compared with 3926.90.96 (casing for bicycle derailleur cables; and casing for cable or inner…), which pays duty-free, a misclassification either way moves the duty by 5.3 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 5.3%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 80%, 15.1 times the general rate.
For statistics it divides in two: 3926.40.00.10 for bows and similar products for decorative purposes including… and 3926.40.00.90 for other. Both pay the same duty; the suffix records which kind was imported.
The general duty rate is 5.3% of the customs value, which is in the middle of the rates in chapter 39 (51st percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $530 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3926.10.00 | Office or school supplies | 5.3% |
| 3926.20.10 | Gloves, mittens and mitts: seamless | Free |
| 3926.20.20 | Baseball and softball gloves and mitts | Free |
| 3926.20.30 | Specially designed for use in sports: other | 3% |
| 3926.20.40 | Other: other | 6.5% |
| 3926.20.60 | Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued not over $10 per unit | Free |
| 3926.20.90 | Other: other | 5% |
| 3926.30.10 | Fittings for furniture, coachwork or the like: handles and knobs | 6.5% |
| 3926.30.50 | Fittings for furniture, coachwork or the like: other | 5.3% |
| 3926.90.10 | Other: buckets and pails | 3.4% |
| 3926.90.16 | Other: pacifiers | 3.1% |
| 3926.90.21 | Ice bags; douche bags, enema bags, hot water bottles, and fittings therefor; invalid and similar nursing cushions; dress shields; pessaries; prophylactics; bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal | 4.2% |
| 3926.90.25 | Handles and knobs, not elsewhere specified or included, of plastics | 6.5% |
| 3926.90.30 | Parts for yachts or pleasure boats of heading 8903; parts of canoes, racing shells, pneumatic craft and pleasure boats which are not of a type designed to be principally used with motors or sails | 4.2% |
| 3926.90.33 | Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: handbags | 6.5% |
| 3926.90.35 | Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: other | 6.5% |
| 3926.90.40 | Imitation gemstones | 2.8% |
| 3926.90.45 | Gaskets, washers and other seals | 3.5% |
| 3926.90.48 | Other: photo albums | 3.4% |
| 3926.90.50 | Frames or mounts for photographic slides | 3.8% |
| 3926.90.55 | Containing textile fibers: v-belts | 5.1% |
| 3926.90.56 | With textile components in which vegetable fibers predominate by weight over any other textile fiber | 5.1% |
| 3926.90.57 | With textile components in which man-made fibers predominate by weight over any other textile fiber | 6.5% |
| 3926.90.59 | Other: other | 2.4% |
| 3926.90.60 | Belting and belts, for machinery: other | 4.2% |
| 3926.90.65 | Clothespins: spring type | 4.2% |
| 3926.90.70 | Clothespins: other | 5.3% |
| 3926.90.75 | Pneumatic mattresses and other inflatable articles, not elsewhere specified or included | 4.2% |
| 3926.90.77 | Waterbed mattresses and liners, and parts of the foregoing | 2.4% |
| 3926.90.83 | Empty cartridges and cassettes for typewriter and machine ribbons | 5.3% |
| 3926.90.85 | Fasteners, in clips suitable for use in a mechanical attaching device | 6.5% |
| 3926.90.87 | Flexible plastic document binders with tabs, rolled or flat | 5.3% |
| 3926.90.94 | Cards, not punched, suitable for use as, or in making, jacquard cards; Jacquard cards and jacquard heads for power-driven weaving machines, and parts thereof; and Transparent sheeting of plastics containing 30 percent or more by weight of lead | Free |
| 3926.90.96 | Casing for bicycle derailleur cables; and casing for cable or inner wire for caliper and cantilever brakes, whether or not cut to length | Free |
| 3926.90.99 | Other: other | 5.3% |