The Product
- A hand tool used during oil filter changes to catch leftover oil and prevent spills.
- Main body 3D printed from thermoplastic polyurethane (TPU) filament, shaped like a bucket.
- Steel rivets permanently fasten the plastic body together.
- Imported finished, in four sizes (small, medium, large, extra-large) of the same materials, sold singly or as a bundle of one each.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| OilCatch product | HTS 3926.90.10 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Buckets and pails |
Explanation
CBP found no heading that describes a plastic bucket with steel rivets for oil filter changes. So General Rule of Interpretation 1, which classifies goods by the words of the headings and notes, couldn't settle it. The product is made of plastic and steel, so CBP applied GRI 3. The plastic buckets line and a subheading for steel rivets each describe only part of it, so neither is more specific.
Under GRI 3(b), CBP found the TPU plastic body gives the product its essential character. The body makes up the bulk, quantity, weight and value, and it's the bucket that catches the oil. The rivets only fasten it. So the product is an article of plastic in heading 3926, on the line for buckets and pails.
The letter also notes. CBP also set the country of origin for marking, finding the product is made exclusively from domestic materials. CBP found the product eligible for preferential tariff treatment under the USMCA, as it is produced entirely in a USMCA country from originating materials.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a bucket-shaped container with a plastic main body?
- Does the plastic body do the main job, like catching oil and preventing spills?
- Does the plastic body make up most of the product's bulk, weight and value?
- Do any steel parts, like rivets, only fasten the plastic body together?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3926.90.10 | ✓ Still in the schedule | Heading 3926 | Today's duty from Canada |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
Like this ruling, H341208, N341646, N357063, N352810 and N340542 place plastic goods under heading 3926 and also rule on country of origin and USMCA eligibility. N326693, N329447 and N332825 classify other plastic articles in the same heading.
- H341208June 25, 2025Tariff Classification, Country of Origin, and USMCA Eligibility of a Jewelry Organizer Tray and Drawer Organizer Kit3926.90.99
- N341646August 21, 2024The classification, country of origin, and eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) of plastic shade canopies3926.90.9989
- N357063January 12, 2026The classification, marking, country of origin, and United States-Mexico-Canada Trade Agreement (“USMCA”) eligibility of a plastic clamping tool3926.90.9989
- N352810September 19, 2025The classification, marking, country of origin, and eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) of a plastic remote control case3926.90.9989
- N340542July 2, 2024The tariff classification, country of origin, and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a drawer liner and drawer divider rail with liner kit3926.90.9985, 5903.10.2090
- N326693June 30, 2022Luggage handle from Germany3926.90.2500
- N329447December 7, 2022Plastic sampling container from China3926.90.9910
- N332825May 31, 2023Plastic wall sleeve cylinder from Japan3926.90.9985
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling H355020 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms