Chapter 39 covers plastics and articles thereof, including plastics in primary forms, semi-manufactures, waste and scrap, and articles. This chapter is divided into two subchapters based on the chemical composition and use of plastics: Subchapter I covers plastics in primary forms, and Subchapter II covers waste and scrap and articles. Heading 3926 falls under Subchapter II, namely other articles of plastics. Goods of this chapter must meet the definition of plastics, i.e., made from synthetic or natural polymer compounds, which can be formed by molding, extrusion, or other methods. Heading 3926 covers other articles of plastics not elsewhere specified or included, including statuettes and other ornamental articles of plastics, office or school supplies, fittings for furniture, articles of plastics for construction, etc. Heading 3926 is a residual heading for articles of plastics; any article of plastics not specifically named in headings 3901-3925 shall be classified under this heading. Its scope is broad, but attention must be paid to distinguishing it from Chapter 94 furniture, Chapter 95 toys, etc. Code 392640 is a six-digit subheading: the first 2 digits 39 represent Chapter 39 plastics and articles thereof; digits 3-4, 26, represent heading 3926 other articles of plastics; digits 5-6, 40, represent subheading 392640, namely statuettes and other ornamental articles of plastics. This subheading further covers statuettes and ornamental articles of plastics, such as plastic figurines, photo frames, handicrafts, etc. It should be noted that subheading 392640 only includes ornamental articles and does not include articles of plastics having a utilitarian function. This commodity is statuettes and ornamental articles of plastics, which are articles of plastics and are not specifically named in other headings, so it is classified under 3926. If for toy use, it should be classified under 9503; if for lamps and lighting fittings, under 9405; if for furniture, under 9403. Subheading 392640 specifically covers ornamental articles of plastics, emphasizing their ornamental rather than utilitarian nature.
Chapter
Chapter 39 covers plastics and articles thereof, including plastics in primary forms, semi-manufactures, waste and scrap, and articles. This chapter is divided into two subchapters based on the chemical composition and use of plastics: Subchapter I covers plastics in primary forms, and Subchapter II covers waste and scrap and articles. Heading 3926 falls under Subchapter II, namely other articles of plastics. Goods of this chapter must meet the definition of plastics, i.e., made from synthetic or natural polymer compounds, which can be formed by molding, extrusion, or other methods.
Heading
Heading 3926 covers other articles of plastics not elsewhere specified or included, including statuettes and other ornamental articles of plastics, office or school supplies, fittings for furniture, articles of plastics for construction, etc. Heading 3926 is a residual heading for articles of plastics; any article of plastics not specifically named in headings 3901-3925 shall be classified under this heading. Its scope is broad, but attention must be paid to distinguishing it from Chapter 94 furniture, Chapter 95 toys, etc.
Digit Breakdown
Code 392640 is a six-digit subheading: the first 2 digits 39 represent Chapter 39 plastics and articles thereof; digits 3-4, 26, represent heading 3926 other articles of plastics; digits 5-6, 40, represent subheading 392640, namely statuettes and other ornamental articles of plastics. This subheading further covers statuettes and ornamental articles of plastics, such as plastic figurines, photo frames, handicrafts, etc. It should be noted that subheading 392640 only includes ornamental articles and does not include articles of plastics having a utilitarian function.
Classification Basis
This commodity is statuettes and ornamental articles of plastics, which are articles of plastics and are not specifically named in other headings, so it is classified under 3926. If for toy use, it should be classified under 9503; if for lamps and lighting fittings, under 9405; if for furniture, under 9403. Subheading 392640 specifically covers ornamental articles of plastics, emphasizing their ornamental rather than utilitarian nature.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as plastic statuette, plastic ornament, etc., which must be consistent with the actual goods. Material: Specify the type of plastic, such as PVC, ABS, PP, etc., and whether other materials are contained. Use: Explain the use of the commodity, such as home decoration, holiday decoration, gifts, etc. Brand: If there is a brand, the brand name must be declared; if there is no brand, declare "no brand". Model: The model or article number of the commodity, for easy identification and classification. Appearance: Describe the shape, color, pattern, and other appearance features of the commodity, such as "animal shape", "colorful". Specifications and dimensions: Declare the dimensions of the commodity, such as height, length, etc., usually in centimeters. Packaging specifications: Declare the packaging method of the commodity, such as quantity per carton, individual packaging, etc. Product name: plastic statuette; Material: polyvinyl chloride (PVC); Use: home decoration; Brand: no brand; Model: SP-2024; Appearance: animal shape, colorful; Specifications and dimensions: height 15 cm; Packaging specifications: 60 pieces per carton. Misreporting ornaments as toys, leading to classification under 9503; attention must be paid to whether the commodity has an entertainment nature. Material declaration is not specific, writing only "plastic", which may result in a requirement to supplement the composition. Use description is vague, such as "for decoration" without specifying the specific scenario, which easily raises classification doubts.
Product name
The specific name of the declared commodity, such as plastic statuette, plastic ornament, etc., which must be consistent with the actual goods.
⚠️ Writing only "plastic article", which is too general and does not reflect the ornamental nature.
Material
Specify the type of plastic, such as PVC, ABS, PP, etc., and whether other materials are contained.
⚠️ Writing only "plastic" without specifying the specific composition, leading to classification disputes.
Use
Explain the use of the commodity, such as home decoration, holiday decoration, gifts, etc.
⚠️ Misreporting ornamental use as utilitarian use, such as "toy".
Brand
If there is a brand, the brand name must be declared; if there is no brand, declare "no brand".
⚠️ Untrue or omitted brand declaration, affecting customs protection of intellectual property rights.
Model
The model or article number of the commodity, for easy identification and classification.
⚠️ Incorrect model entry or inconsistency with the actual goods.
Appearance
Describe the shape, color, pattern, and other appearance features of the commodity, such as "animal shape", "colorful".
⚠️ The description is too simple to distinguish it from other similar commodities.
Specifications and dimensions
Declare the dimensions of the commodity, such as height, length, etc., usually in centimeters.
⚠️ Inconsistent dimension units or failure to declare.
Packaging specifications
Declare the packaging method of the commodity, such as quantity per carton, individual packaging, etc.
⚠️ Packaging specifications inconsistent with the actual goods, affecting inspection.
Example： Product name: plastic statuette; Material: polyvinyl chloride (PVC); Use: home decoration; Brand: no brand; Model: SP-2024; Appearance: animal shape, colorful; Specifications and dimensions: height 15 cm; Packaging specifications: 60 pieces per carton.
Common Mistakes：
Misreporting ornaments as toys, leading to classification under 9503; attention must be paid to whether the commodity has an entertainment nature.
Material declaration is not specific, writing only "plastic", which may result in a requirement to supplement the composition.
Use description is vague, such as "for decoration" without specifying the specific scenario, which easily raises classification doubts.
🎯 Classification Logic
The core basis for classification is the Import and Export Tariff and the Explanatory Notes to the Harmonized System. Subheading 392640 specifically refers to statuettes and other ornamental articles of plastics, and must satisfy: 1) the material is plastic; 2) the function is ornamental; 3) it is not specifically named in other headings. If the commodity has a utilitarian function, such as a storage box, it is classified under 3924; if it is a toy, under 9503; if it is a lamp, under 9405. 392490 Other household articles and hygienic or toilet articles of plastics: 392490 covers utilitarian household articles, such as plastic cups and basins; 392640 covers ornamental articles without a utilitarian function. 950300 Toys: 950300 covers toys for children's play, having an entertainment nature; 392640 covers ornaments, mainly for viewing. 940550 Non-electrical lamps and lighting fittings: 940550 covers lighting devices, such as plastic lamps; 392640 covers ornaments without a lighting function. 691310 Statuettes and other ornamental articles of ceramics: 691310 is made of ceramics, while 392640 is made of plastics; the materials are different. 830629 Other ornaments of base metal: 830629 is made of base metal, while 392640 is made of plastics. Is the commodity solely for ornamental use? Is the material entirely plastic? Does it have a utilitarian function? Does it belong to toys or lamps? Is it already named in other headings?
Basis
The core basis for classification is the Import and Export Tariff and the Explanatory Notes to the Harmonized System. Subheading 392640 specifically refers to statuettes and other ornamental articles of plastics, and must satisfy: 1) the material is plastic; 2) the function is ornamental; 3) it is not specifically named in other headings. If the commodity has a utilitarian function, such as a storage box, it is classified under 3924; if it is a toy, under 9503; if it is a lamp, under 9405.
Confused Codes：
392490 - Other household articles and hygienic or toilet articles of plastics
392490 covers utilitarian household articles, such as plastic cups and basins; 392640 covers ornamental articles without a utilitarian function.
950300 - Toys
950300 covers toys for children's play, having an entertainment nature; 392640 covers ornaments, mainly for viewing.
940550 - Non-electrical lamps and lighting fittings
940550 covers lighting devices, such as plastic lamps; 392640 covers ornaments without a lighting function.
691310 - Statuettes and other ornamental articles of ceramics
691310 is made of ceramics, while 392640 is made of plastics; the materials are different.
830629 - Other ornaments of base metal
830629 is made of base metal, while 392640 is made of plastics.
Self-Check：
✓ Is the commodity solely for ornamental use?
✓ Is the material entirely plastic?
✓ Does it have a utilitarian function?
✓ Does it belong to toys or lamps?
✓ Is it already named in other headings?
❓ FAQ
How to determine whether a plastic ornament should be classified under 392640 or 950300? The key is the use: if the commodity is mainly for children's play and has an entertainment nature, it is classified under 9503; if it is mainly for viewing and decoration, such as figurines and hanging ornaments, it is classified under 392640. A comprehensive judgment should be made based on the product design, target customers, etc. Should a plastic photo frame be classified under 392640? If a plastic photo frame is ornamental, it may be classified under 392640; but if it has a utilitarian function, such as being able to stand and hold photos, it may be classified under 392490 (other household articles). Judgment should be based on the main function. What are the declaration elements for 392640? Usually include product name, material, use, brand, model, appearance, specifications and dimensions, packaging specifications, etc. The specific requirements shall be subject to customs requirements; it is recommended to refer to the Customs Administration of the People's Republic of China Catalogue of Specifications for the Declaration of Import and Export Commodities. How should the material of a plastic statuette be declared? The specific type of plastic should be declared, such as PVC, ABS, PP, etc., and it is not acceptable to write only "plastic". If it is a composite material, the components and proportions must be stated. What is the difference between 392640 and 392690? 392640 specifically covers statuettes and ornamental articles of plastics; 392690 covers other articles of plastics not elsewhere specified or included, such as industrial plastic parts. Only if an ornament is not named under 392640 is it classified under 392690. What documents are required for importing plastic ornaments? Usually packing list, invoice, contract, bill of lading, declaration elements, etc. are required. If a brand is involved, an authorization letter is required; if it is endangered plastic, a CITES certificate is required. How to check the tariff rate for 392640? It can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff. The rate will change according to country, trade agreements, etc., and the latest publication shall prevail. Do plastic ornaments have export tax rebates? The export tax rebate rate shall be determined according to the commodity code and the latest policy, and can be checked through the State Taxation Administration or customs. Generally, plastic articles have tax rebates, but the specific policy shall prevail.
Q: How to determine whether a plastic ornament should be classified under 392640 or 950300?
A: The key is the use: if the commodity is mainly for children's play and has an entertainment nature, it is classified under 9503; if it is mainly for viewing and decoration, such as figurines and hanging ornaments, it is classified under 392640. A comprehensive judgment should be made based on the product design, target customers, etc.
Q: Should a plastic photo frame be classified under 392640?
A: If a plastic photo frame is ornamental, it may be classified under 392640; but if it has a utilitarian function, such as being able to stand and hold photos, it may be classified under 392490 (other household articles). Judgment should be based on the main function.
Q: What are the declaration elements for 392640?
A: Usually include product name, material, use, brand, model, appearance, specifications and dimensions, packaging specifications, etc. The specific requirements shall be subject to customs requirements; it is recommended to refer to the Customs Administration of the People's Republic of China Catalogue of Specifications for the Declaration of Import and Export Commodities.
Q: How should the material of a plastic statuette be declared?
A: The specific type of plastic should be declared, such as PVC, ABS, PP, etc., and it is not acceptable to write only "plastic". If it is a composite material, the components and proportions must be stated.
Q: What is the difference between 392640 and 392690?
A: 392640 specifically covers statuettes and ornamental articles of plastics; 392690 covers other articles of plastics not elsewhere specified or included, such as industrial plastic parts. Only if an ornament is not named under 392640 is it classified under 392690.
Q: What documents are required for importing plastic ornaments?
A: Usually packing list, invoice, contract, bill of lading, declaration elements, etc. are required. If a brand is involved, an authorization letter is required; if it is endangered plastic, a CITES certificate is required.
Q: How to check the tariff rate for 392640?
A: It can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff. The rate will change according to country, trade agreements, etc., and the latest publication shall prevail.
Q: Do plastic ornaments have export tax rebates?
A: The export tax rebate rate shall be determined according to the commodity code and the latest policy, and can be checked through the State Taxation Administration or customs. Generally, plastic articles have tax rebates, but the specific policy shall prevail.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.