{
  "summary": "HS code 3926.40 covers statuettes and other ornamental articles. It sits in heading 39.26 (other articles of plastics and articles of other materials of headings 39.01 to 39.14) in chapter 39 (plastics and articles thereof). Other goods of heading 39.26 are classified under 3926.10 (office or school supplies), 3926.20 (articles of apparel and clothing accessories (including gloves, mittens and mitts)), 3926.30 (fittings for furniture, coachwork or the like) or 3926.90 (other). National tariff lines under 3926.40 are live on border.bot for the United States (2 lines, also used by 1 other country).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS code",
      "value": "3926.40",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Covers",
      "value": "Statuettes and other ornamental articles",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Heading",
      "value": "39.26: Other articles of plastics and articles of other materials of headings 39.01 to 39.14",
      "source": "border.bot release GLOBAL:hs #2",
      "url": "https://border.bot/hs-codes/3926"
    },
    {
      "label": "Chapter",
      "value": "39: Plastics and articles thereof",
      "source": "border.bot release GLOBAL:hs #2",
      "url": "https://border.bot/hs-codes/39"
    },
    {
      "label": "Edition",
      "value": "HS2022",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Duty in the United States",
      "value": "See its 2 lines",
      "source": null,
      "url": "https://border.bot/countries/united-states/hs-codes/392640"
    }
  ],
  "faq": [
    {
      "question": "What does HS code 3926.40 cover?",
      "answer": "HS code 3926.40 covers statuettes and other ornamental articles."
    },
    {
      "question": "Which heading and chapter is HS code 3926.40 in?",
      "answer": "HS code 3926.40 is in heading 39.26 (other articles of plastics and articles of other materials of headings 39.01 to 39.14) in chapter 39 (plastics and articles thereof)."
    },
    {
      "question": "Where are goods of heading 39.26 classified when 3926.40 doesn’t fit?",
      "answer": "Other goods of heading 39.26 are classified under 3926.10 (office or school supplies), 3926.20 (articles of apparel and clothing accessories (including gloves, mittens and mitts)), 3926.30 (fittings for furniture, coachwork or the like) or 3926.90 (other)."
    },
    {
      "question": "Which countries’ tariffs list national lines under HS code 3926.40?",
      "answer": "National tariff lines under 3926.40 are live on border.bot for the United States (2 lines, also used by 1 other country)."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this code covers",
      "text": [
        "HS code 3926.40 covers statuettes and other ornamental articles.",
        "The legal text of the subheading is “Statuettes and other ornamental articles”, in HS2022."
      ]
    },
    {
      "id": "not-covered",
      "title": "What it doesn’t cover",
      "text": [
        "Other goods of heading 39.26 are classified under 3926.10 (office or school supplies), 3926.20 (articles of apparel and clothing accessories (including gloves, mittens and mitts)), 3926.30 (fittings for furniture, coachwork or the like) or 3926.90 (other)."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "3926.40 is a six-digit subheading. Its first two digits, 39, are the chapter; the first four, 3926, are heading 39.26; the last two, 40, identify the subheading within the heading.",
        "Countries add their own digits after these six for their national tariff lines."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 3926.40 are live on border.bot for the United States (2 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.",
        "This page was last updated on 11 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "hs-subheading",
    "edition": "HS2022",
    "chapter": {
      "code": "39",
      "description": "Plastics and articles thereof"
    },
    "heading": {
      "code": "3926",
      "description": "Other articles of plastics and articles of other materials of headings 39.01 to 39.14"
    },
    "subheading": {
      "code": "392640",
      "description": "Statuettes and other ornamental articles",
      "levels": [
        "Statuettes and other ornamental articles"
      ],
      "english": null,
      "keywords": []
    },
    "siblings": [
      {
        "code": "392610",
        "description": "Office or school supplies"
      },
      {
        "code": "392620",
        "description": "Articles of apparel and clothing accessories (including gloves, mittens and mitts)"
      },
      {
        "code": "392630",
        "description": "Fittings for furniture, coachwork or the like"
      },
      {
        "code": "392690",
        "description": "Other"
      }
    ],
    "related": [],
    "previous": {
      "code": "392630",
      "description": "Fittings for furniture, coachwork or the like",
      "indexable": true
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    "next": {
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      "indexable": true
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    "schedules": [
      {
        "code": "US",
        "name": "United States",
        "slug": "united-states",
        "lines": 2,
        "members": 1
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    ],
    "provenance": [
      {
        "dataset": "GLOBAL:hs",
        "country": "GLOBAL",
        "kind": "hs",
        "seq": 2,
        "version": "mytraddal hs2022.csv (HS 2022)",
        "liveAt": "2026-10-11T06:04:17.693Z",
        "origin": "upload",
        "sourceUrls": []
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    ],
    "dateModified": "2026-10-11T06:04:17.693Z",
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    "pages": 1,
    "size": 100,
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  "previous": "https://border.bot/hs-codes/392630",
  "next": "https://border.bot/hs-codes/392690",
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    "html": "https://border.bot/hs-codes/392640",
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  "code": "392640",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.",
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}