The Product
- Three covers that fit over an existing earbud case to give it a decorative appearance.
- One is molded silicone plastic; one is molded thermoplastic elastomer (TPE) plastic.
- The third has a debossed polyurethane plastic outer and a polycarbonate plastic inner.
- Each includes a zinc alloy ring so it can be attached to a backpack or purse.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Three earbud case covers | HTS 3926.90.9989 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other |
Explanation
CBP found that the covers are articles of plastic and that no other heading describes them more specifically. That puts them under heading 3926, other articles of plastics, on the line for other articles. CBP classified them the same way it had classified the similar covers in ruling N336095.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a cover that fits over an existing earbud case?
- Is it made of plastic, such as silicone, TPE or polyurethane?
- Does it give the earbud case a decorative appearance?
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 |
|---|---|---|---|
| 3926.90.9989 | ✓ Still in the schedule | Heading 3926 | Check today's duty |
Checked against today's tariff schedule. The duty calculator opens with the code filled in.
Related rulings
CBP followed N336095, which covers two plastic Apple AirPods case covers. N360978 puts a smartphone case on the same line, and N354748, N325854 and N345178 cover a plastic smartphone case, a cellphone case and a plastic carry case keychain.
- N336095November 14, 2023Two plastic “Apple AirPods” case covers from China3926.90.9985
- N325854May 16, 2022Cellphone case from China3926.90.9985
- N332822May 31, 2023Three inflatable articles from China3926.90.7500
- N340293June 13, 2024Cigar case from China3926.90.9985
- N360978May 12, 2026Smartphone case from China3926.90.9989
- N325229April 26, 2022Plastic cleanout covers from Taiwan3926.90.9940
- N354748October 24, 2025Plastic smartphone case from Japan3926.90.9989
- N345178February 7, 2025Plastic carry case keychain3926.90.9989
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N346504 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