3926.40.00 and Section 338 Canada: Rates, Scope, and Stacking

Key Points

• HTS 3926.40.00 covers statuettes and other ornamental articles and carries a general (MFN) duty rate of 5.3%.
• Goods of Canadian origin entered on or after August 19, 2026, are subject to an additional Section 338 overlay duty, stacked on top of the 5.3% base rate, reported under a 9903.03.12 through 9903.03.16 Chapter 99 code on the same entry line.
• Importers with qualifying free-trade-agreement (FTA) preference programs (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, or SG) can claim a Free special rate, but those preference programs apply only to the Chapter 1-97 base duty, not to any Chapter 99 overlay.
• Column 2 rate for non-MFN countries is 80%; that rate is unaffected by the Section 338 program.
• Confirm the exact Section 338 overlay rate applicable to your specific shipment against the current Harmonized Tariff Schedule and with your broker, as the Chapter 99 codes carry their own rates and scope conditions.

On this page

1. What 3926.40.00 covers
2. Base duty rates: MFN, special, and Column 2
3. Section 338 Canada overlay: what it is and how it applies
4. How Section 338 appears on a customs entry
5. Stacking: base rate plus overlay
6. FTA preference programs and their limits
7. What importers should do
8. Key references

As of August 8, 2026, HTS 3926.40.00 classifies statuettes and other ornamental articles made of plastics. For shipments of Canadian-origin goods entered on or after August 19, 2026, a Section 338 additional duty stacks on top of the standard 5.3% MFN rate, making total duty exposure significantly higher than the base rate alone. Importers, brokers, and compliance teams sourcing these goods from Canada need to understand both layers before an entry is filed.

The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

What 3926.40.00 covers

Heading 3926 encompasses miscellaneous articles of plastics. Subheading 3926.40.00 is specifically dedicated to statuettes and other ornamental articles. This includes decorative figurines, decorative objects, and similar plastic ornamental items that are not more specifically provided for elsewhere in the tariff schedule.

If your product is a plastic decorative item that does not fall under a more specific provision in Chapters 1 through 97, 3926.40.00 is the likely classification. Confirm classification in the current HTSUS or with a licensed customs broker, particularly for items that have both ornamental and functional characteristics, since classification disputes frequently turn on the item's primary purpose.

Base duty rates: MFN, special, and Column 2

General (MFN) rate

The general, or Column 1 MFN, duty rate for 3926.40.00 is 5.3% ad valorem. This applies to goods from any country that has normal trade relations status with the United States unless a preferential program provides a lower rate.

Special (FTA/preference) rate

A Free special rate is available for goods qualifying under the following preference programs: A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, and SG. Importers must meet each program's rules of origin and documentation requirements to claim Free duty. The special rate eliminates the 5.3% base duty; it does not reduce or eliminate any Chapter 99 overlay duty.

Column 2 rate

Countries without normal trade relations status face a Column 2 rate of 80% for 3926.40.00. This rate is separate from and unrelated to the Section 338 Canada program.

Section 338 Canada overlay: what it is and how it applies

Section 338 is an additional duty program targeting goods of Canadian origin. It operates as an overlay: the Section 338 duty is charged in addition to, not instead of, the applicable Chapter 1-97 base duty. For 3926.40.00, that means the 5.3% MFN rate (or Free, if an FTA applies) is assessed first, and then the Section 338 rate is assessed separately on the same goods.

The Section 338 overlay applies to entries of Canadian-origin goods made on or after August 19, 2026. The program is implemented through Chapter 99 article codes in the range 9903.03.12 through 9903.03.16. Each of those codes covers a distinct product category or exception within the Section 338 program. The codes 9903.03.01 through 9903.03.11 belong to a separate, no-longer-active Section 122 block and are not relevant to current entries.

For background on how the Section 338 Chapter 99 codes are structured, see related coverage on 9903.03.12, 9903.03.13, 9903.03.14, 9903.03.15, and 9903.03.16. Confirm which specific 9903.03.XX code applies to your statuettes and ornamental articles shipment against the current HTSUS, as the product scope and rates of each sub-code differ.

How Section 338 appears on a customs entry

On a CBP Form 7501 (entry summary), a Chapter 99 Section 338 code does not replace the Chapter 1-97 classification. Both codes appear on the entry:

• Line 1: 3926.40.00 with the standard MFN rate (5.3%) or the applicable special rate (Free).
• Line 2: The applicable 9903.03.12 through 9903.03.16 code with its own rate, referencing the same goods and entered value.

CBP collects both duties. The entry value reported under the Chapter 99 code is generally the same dutiable value as the Chapter 1-97 line. Filing only the base chapter code on a Canadian-origin shipment entered on or after August 19, 2026, would be an underreporting of duties owed. Review CBP informed compliance standards to understand the standard of reasonable care that applies.

Stacking: base rate plus overlay

Stacking is the core compliance risk for importers of 3926.40.00 from Canada. Consider a straightforward example: if the MFN rate of 5.3% applies and the relevant Section 338 overlay rate also applies, the total duty burden is the sum of both. Even if an FTA preference eliminates the 5.3% base rate, the Section 338 overlay still applies independently.

Use the duty calculator to model the combined liability for a shipment before it arrives. Stacking analysis should be part of landed-cost calculations for any Canadian-origin plastic ornamental goods purchased on or after the August 19, 2026, effective date.

For a broader view of how 2026 tariff codes interact across chapters, see the 2026 tariff code overview. For parallel examples of Section 338 stacking on other product categories, see the articles on 8517.62.00 and 6109.10.00.

FTA preference programs and their limits

The special rate of Free under programs A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, and SG eliminates the 5.3% Chapter 1-97 base duty for qualifying goods. However, these preference programs apply only to the Column 1 Special rate on the Chapter 1-97 line. They have no effect on the Chapter 99 Section 338 overlay duty.

Importers should not assume that claiming a Free special rate on the 3926.40.00 line eliminates all duty exposure on Canadian-origin goods entered on or after August 19, 2026. The Section 338 overlay is owed separately and must appear on a distinct entry line. Verify origin documentation, rules-of-origin compliance, and Chapter 99 filing requirements with your broker before submission. See customs recordkeeping requirements for guidance on retaining the documentation that supports both the FTA claim and the Section 338 classification.

What importers should do

• Identify all shipments of Canadian-origin statuettes and other ornamental articles (3926.40.00) entered on or after August 19, 2026, and confirm that both the Chapter 1-97 base code and the correct 9903.03.12 through 9903.03.16 overlay code appear on each entry summary.
• Run a stacking analysis using the 5.3% MFN rate (or Free if an FTA applies) plus the applicable Section 338 overlay rate to calculate total duty liability for landed-cost and purchasing decisions.
• Retain all origin documentation, FTA preference records, and entry papers for the full recordkeeping period; if CBP issues a CF-28 or CF-29 on a Section 338 entry, respond with the records listed on the CBP (a)(1)(A) list.
• Check the current HTSUS and CBP guidance for any updates to Section 338 scope, rates, or exceptions after the August 8, 2026, facts date used in this article.

Key references

• Harmonized Tariff Schedule of the United States (HTSUS): Official classification and rate source for 3926.40.00 and Chapter 99 Section 338 codes.
• U.S. Customs and Border Protection (CBP): Entry filing guidance, CSMS messages, and informed compliance publications.
• Federal Register: Notices and rules implementing Section 338 duties on Canadian-origin goods.
• White House: Presidential proclamations establishing the Section 338 program.
• 9903.03.12 Explained: 50% Section 338 Duty on Canadian Alcohol: Detail on the first Section 338 Chapter 99 sub-code.
• 9903.03.16 Explained: Section 338 Canada Civil-Aircraft Exemption: Detail on the civil-aircraft exception within the Section 338 block.
• Informed Compliance CBP: How It Works and What It Demands: CBP's reasonable-care standard applied to complex duty situations.
• Customs Recordkeeping Requirements: The Five-Year Rule Explained: What records must be kept and for how long to support entry corrections and audits.