3926.90.40.00 - Imitation gemstones

This HTS code, 3926.90.40.00, specifically covers imitation gemstones manufactured from plastics. These items are designed to mimic the appearance of natural gemstones, such as diamonds, rubies, or emeralds, but are made of synthetic materials like acrylic, polystyrene, or PVC. The classification is based on the material of manufacture (plastic) and their intended use as ornamental or decorative items simulating precious or semi-precious stones.

Distinguishing this category from its siblings, it's important to note that other subheadings within 3926.90 cover a wide array of other plastic articles. For instance, while siblings might include buckets, pacifiers, or handles and knobs, imitation gemstones are characterized by their aesthetic resemblance to genuine stones and their primary function as decorative elements or components in jewelry and accessories, rather than functional items. The specific nature of their simulated gemstone appearance is the key differentiating factor here.

As this is a leaf node in the HTS classification, there are no further subdivisions under 3926.90.40.00. Therefore, the classification ends with imitation gemstones. When classifying goods under this code, focus on the material (plastic) and the clear intention to imitate the visual qualities of real gemstones. This ensures accurate classification for these specific plastic ornamental articles.