Plastic Garden Gnome Figurine from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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