Plastic Garden Gnome Figurine from China
A colorful polyvinyl chloride (PVC) figurine depicting a whimsical gnome, intended for outdoor garden ornamentation. Classified under HTS 3926.40.00.90 as an 'other' ornamental article of plastics, where PVC monomers predominate by weight. UV-stabilized for weather resistance while serving purely decorative purposes.
Duty Rate — China → United States
17.8%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include origin certificates confirming plastic type and ornamental intent to differentiate from toys
• Declare accurate dimensions and weights; oversized items may trigger valuation scrutiny
• Watch for reclassification if sold with mounting stakes—purely ornamental avoids tool headings