3926.40.00 - Statuettes and other ornamental articles

Heading 3926.40.00 specifically classifies statuettes and other ornamental articles made from plastics or articles covered by headings 3901 to 3914. This category encompasses items primarily intended for decorative or aesthetic purposes, such as figurines, decorative plaques, busts, and other non-functional ornamental pieces fashioned from plastic materials. The key defining characteristic is their decorative intent, rather than practical utility.

This subheading is distinct from its siblings within 3926, such as office or school supplies (3926.10), apparel and accessories (3926.20), or fittings for furniture (3926.30). While those categories focus on items with specific functional applications, 3926.40.00 is reserved for purely ornamental objects. It also differs from the broader "Other" category (3926.90), which serves as a residual category for plastic articles not specifically enumerated elsewhere.

Within 3926.40.00, further subdivisions exist to refine classification. The subcategory 3926.40.00.10 is designated for bows and similar products used for decorative purposes, including those for gift packaging. The residual subcategory, 3926.40.00.90, covers all other statuettes and ornamental articles of plastics not meeting the specific criteria of the preceding subcategory, ensuring comprehensive coverage for this type of plastic good.