Acrylic Crystal Sculpture from Japan
A handcrafted sculpture made from high-clarity acrylic resin resembling cut crystal, designed as a decorative table centerpiece. It falls under HTS 3926.40.00.90 as an ornamental article of plastics from headings 3901-3914, specifically in the 'Other' subheading for statuettes and ornamental items not covered elsewhere. The polymer content exceeds 95% by weight from acrylic monomers.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Verify polymer composition meets 95% threshold for the named plastic per subheading notes to avoid reclassification
• Provide detailed photos and material specs in entry docs to confirm ornamental use over functional
• Avoid common pitfall of undervaluing artisanal sculptures; use fair market comparables for appraisal