HS Code 3926.40 : Statuettes and other ornamental articles
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for statuettes and other ornamental articles is 3926.40. Under the 2026 Saudi Arabia (ZATCA), the representative MFN general duty rate is 5% [Saudi Customs / ZATCA].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Heading 3926
Other articles of plastics and articles of other materials of headings 3901 to 3914
Subheading .40
.40
Statuettes and other ornamental articles
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Saudi Arabia (ZATCA / GCC Customs)
3926.40
MODULE 5: SAUDI ARABIA IMPORT DUTY & VAT BREAKDOWN
Notice: Saudi Arabian customs entry, tariff classification, MFN duties, and 15% VAT are governed by the Zakat, Tax and Customs Authority (ZATCA). Always verify declarable lines with ZATCA prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
7.5% – 25% Additional Duty (China Origin)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Statuettes and other ornamental articles
MODULE 11: ZATCA Advance Customs Ruling
Legally binding classification rulings issued by ZATCA for HS 3926.40.
Query official ZATCA portal:
Search ZATCA Portal for 3926.40 →Saudi Arabia ZATCA Declarable Lines (3926.40)
National line-level (8/10-digit) detail for Saudi Arabia (ZATCA): coverage in progress.
Universal 6-digit WCO backbone applied rate: 5%. Confirm the full national commodity code at the official source (Saudi Customs / ZATCA).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 3926.10 | Subheading under Heading 3926 | Compare Subheading 3926.10 → |
| 3926.20 | Subheading under Heading 3926 | Compare Subheading 3926.20 → |
| 3926.30 | Subheading under Heading 3926 | Compare Subheading 3926.30 → |
| 3926.90 | Subheading under Heading 3926 | Compare Subheading 3926.90 → |
Official Primary Sources & Authority References
Saudi Customs / ZATCA Trade Portal ↗
Official Saudi Arabia ZATCA MFN tariff schedule, 15% VAT, and GCC rules.
ZATCA Advance Customs Ruling System ↗
ZATCA official binding advance classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Statuettes and other ornamental articles?
Under WCO Harmonized System 2022 and United States (USITC HTS), Statuettes and other ornamental articles is classified under HS 3926.40 (Heading 3926, Chapter 39). The representative SA MFN general duty rate is 5%.
How is HS 3926.40 distinguished within Heading 3926 (Other articles of plastics and articles of other materials of headings 3901 to 3914)?
Heading 3926 covers Other articles of plastics and articles of other materials of headings 3901 to 3914. Subheading 3926.40 specifically isolates Statuettes and other ornamental articles. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3926.
What are the primary candidate subheadings related to HS 3926.40?
Related subheadings under Heading 3926 include 3926.10, 3926.20, 3926.30, 3926.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Statuettes and other ornamental articles?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 3926.40 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Statuettes and other ornamental articles?
Commercial shipments of Statuettes and other ornamental articles with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 3926.40?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 3926.40 in Saudi Arabia?
Commercial imports of Statuettes and other ornamental articles under HS 3926.40 into Saudi Arabia are subject to 15% VAT, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Saudi Arabia?
The customs de minimis threshold for import shipments into Saudi Arabia is SAR 1,000 (~$266). Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Saudi Arabia?
Customs declarations, import duty assessments, and ZATCA Advance Customs Ruling System for HS 3926.40 are administered by ZATCA (Zakat, Tax and Customs Authority).
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