The Product
- Plastic zipper strips worked so they connect to one another, forming a re-closable zipper for flexible packaging such as pouches and bags.
- Made of polyethylene, polypropylene, polybutylene succinate, or a combination of polyethylene and polypropylene.
- Manufactured in over 100 grades or designs; size ranges run from 2.8 mm to 3.2 mm for string zippers up to 13 mm to 40 mm for airtight zippers.
- Grades include standard, sensory, eco, easy seal, multi seal, airtight, heat-resistant, powder-resistant and flangeless string zippers.
- Imported as plastic strips, not as finished closures.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Re-closable zipper tapes (SANZIP, all grades) | HTS 3926.90.9989 | [o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther |
Explanation
CBP found that the zipper tapes are articles of plastic and that no other heading provides for them more specifically. Heading 3926 covers other articles of plastics, and the tapes go on its residual line for other articles.
What settled it was the tapes' condition as imported. They arrive as plastic strips that have been further worked so they can connect to one another and possibly to other materials. In that condition they are not closures, so the general plastics heading is the one that describes them.
Headings CBP ruled out
- heading 3923, stoppers, lids, caps and other closures: The requester proposed this line, but CBP found the tapes are not closures in the condition as imported; they are only plastic strips worked to connect to one another.
- headings 3920 and 3921, plastic plates, sheets, film, foil and strip: CBP found the tapes don't meet Chapter 39 note 10, which limits those headings to plates, sheets, film, foil and strip that are not further worked.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a plastic zipper strip that interlocks to re-close flexible packaging like pouches or bags?
- Is it made of polyethylene, polypropylene, polybutylene succinate or a blend of these?
- Is it imported as a plastic strip rather than a finished closure?
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 | Today's duty from Japan Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N350935 covers plastic zipper tape. N341337 covers a plastic spacer and N342118 a plastic tool; all three cite the same subheading as this ruling.
- N350935July 28, 2025Plastic zipper tape from Japan and Thailand3926.90.9989
- N328944November 8, 2022Plastic pipette from China3926.90.9985
- N332780May 19, 2023Plastic wheel from China3926.90.9985
- N325536May 5, 2022Plastic gasket from China3926.90.4590
- N333374June 15, 2023Plastic bin from China3926.90.9985
- N336142November 15, 2023Plastic syringes from China3926.90.2100
- N341337August 6, 2024Plastic spacer from China3926.90.9989
- N342118September 5, 2024Plastic tool from China3926.90.9989
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N349548 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