NY N364869: RE: The tariff classification of contemporary artwork from Poland.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364869 September 24, 2026 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Adam Szeliga Zamda IT Kardynaa Kominka 39B/26 Rybnik, 44-217 Poland RE: The tariff classification of contemporary artwork from Poland. Dear Mr. Szeliga: In your letter dated September 4, 2026, you requested a tariff classification ruling. Images were provided in lieu of samples. The products under consideration are described as THALZY-brand artwork which are three-dimensional, wall-mounted, resin reliefs. The principal component is an epoxy plastic resin relief with sculptural wave-like forms. Each piece may have different coloring, three-dimensional geometries, proportions, contours, and relief profiles. The final surface includes a manually applied glossy epoxy resin layer. The finished reliefs are manually mounted to an aluminum composite panel and installed into a wooden frame. They may range in size from approximately 10 centimeters by 10 centimeters up to 30 centimeters by 30 centimeters, excluding the wooden frame. In your request, you inquired whether these 3D-printed resin reliefs would be appropriately classified in heading 9703, which provides for original sculptures and statuary. Chapter 97 note 4 provides, “[h]eading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.” As such, this artwork is excluded from chapter 97 and would be classified according to the constituent material of the essential element which in this instance is the plastic resin. The applicable subheading for the THALZY-brand artwork will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division