# HS code 3926.40: Statuettes and other ornamental articles

> 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).

Source: https://border.bot/hs-codes/392640
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 39](https://border.bot/hs-codes/39) / [39.26](https://border.bot/hs-codes/3926) / [3926.40](https://border.bot/hs-codes/392640)

## Key facts

- HS code: 3926.40
- Covers: Statuettes and other ornamental articles
- Heading: [39.26: Other articles of plastics and articles of other materials of headings 39.01 to 39.14](https://border.bot/hs-codes/3926)
- Chapter: [39: Plastics and articles thereof](https://border.bot/hs-codes/39)
- Edition: HS2022
- Duty in the United States: [See its 2 lines](https://border.bot/countries/united-states/hs-codes/392640)

## What this code covers

HS code 3926.40 covers statuettes and other ornamental articles.

The legal text of the subheading is “Statuettes and other ornamental articles”, in HS2022.

## What it doesn’t cover

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).

- [3926.10](https://border.bot/hs-codes/392610) Office or school supplies
- [3926.20](https://border.bot/hs-codes/392620) Articles of apparel and clothing accessories (including gloves, mittens and mitts)
- [3926.30](https://border.bot/hs-codes/392630) Fittings for furniture, coachwork or the like
- [3926.90](https://border.bot/hs-codes/392690) Other

## How it is structured

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.

- Chapter 39: Plastics and articles thereof
- Heading 39.26: Other articles of plastics and articles of other materials of headings 39.01 to 39.14
- Subheading 3926.40: Statuettes and other ornamental articles

## In other countries

National tariff lines under 3926.40 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/392640): 2 lines, used by 1 other country

- Previous subheading: [3926.30](https://border.bot/hs-codes/392630) Fittings for furniture, coachwork or the like
- Next subheading: [3926.90](https://border.bot/hs-codes/392690) Other

## Frequently asked questions

### What does HS code 3926.40 cover?

HS code 3926.40 covers statuettes and other ornamental articles.

### Which heading and chapter is HS code 3926.40 in?

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).

### Where are goods of heading 39.26 classified when 3926.40 doesn’t fit?

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).

### Which countries’ tariffs list national lines under HS code 3926.40?

National tariff lines under 3926.40 are live on border.bot for the United States (2 lines, also used by 1 other country).

## Sources and updates

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.

Machine-readable: https://border.bot/hs-codes/392640.json