The Product
- Made wholly of polyethylene plastic.
- Placed inside the bottom end of a hollow table leg to protect the floor and the leg from damage.
- Fits a 1.75-inch diameter tube. Measures 1.65 inches in height by 1.725 inches in diameter.
- Imported separately as a replacement part for table leg assemblies.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Plug, PE, 1.75 round, item number 1239605 | HTS 3926.30.5000 | [o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [f]ittings for furniture, coachwork or the like: [o]ther |
Explanation
CBP placed the plug under heading 3926, other articles of plastics, on the line for fittings for furniture, coachwork or the like. The plug is made wholly of polyethylene and sits inside the bottom end of a hollow table leg.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it made of plastic?
- Is it a fitting for furniture, such as a plug for the end of a table leg?
- Does it sit inside a hollow furniture leg to protect the floor and the leg from damage?
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 |
|---|---|---|---|
| 3926.30.5000 | ✓ Still in the schedule | Heading 3926 › Fittings for furniture, coachwork or the like | Today's duty from Vietnam |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N356437 puts a plastic steering column cover on the same line. N353462, N352160, N340241, N343483, N347760, N347761 and N349196 cover a plastic automotive component, a plastic automotive handle cover and plastic automotive body trim pieces.
- N353462October 2, 2025Plastic automotive component from South Korea3926.30.5000
- N356437December 17, 2025Plastic steering column cover from Mexico3926.30.5000
- N352160September 3, 2025Plastic automotive handle cover from South Korea3926.30.5000
- N340241June 11, 2024Plastic automotive body trim pieces from China3926.30.5000
- N343483November 12, 2024Plastic automotive body trim pieces from China3926.30.5000
- N347760May 8, 2025Plastic automotive body trim pieces from South Korea3926.30.5000
- N347761May 8, 2025Plastic automotive body trim pieces from South Korea3926.30.5000
- N349196June 13, 2025Plastic automotive body trim pieces from South Korea3926.30.5000
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N345668 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