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%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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