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Updated September 19, 2026

What is the HTS code for a silicone breast form?

HTS code

3926.20.9050

CBP classified a silicone breast form, sold with its cotton drawstring storage bag, under HTS 3926.20.9050 in ruling N349764. That line covers articles of apparel and clothing accessories made of plastics. CBP treated the form and the bag as one composite article.

  • Made in United Kingdom
  • CBP ruling N349764
  • June 10, 2025
  • Current
Today's duty from United Kingdom

The Product

  • A teardrop-shaped breast form molded from 100% skin-safe silicone, weighing 60 to 280 grams depending on size.
  • Worn inside a bra to simulate or enhance the shape of a breast, after a mastectomy, for breast asymmetry, or to enhance small breasts.
  • Reusable, and packaged and sold individually in a 100% cotton drawstring bag measuring 20 by 25 centimeters.

CBP's Ruling

ItemHTS codeCBP's description of the line
Silicone molded breast form, imported and sold with the cotton drawstring bagHTS 3926.20.9050Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts: Other: Other: Other

Explanation

CBP first decided that the breast form and its cotton bag count as one article. The letter cites Explanatory Note IX to General Rule of Interpretation 3(b), which treats separable components as a composite good when they are adapted to each other, complement each other, and would not normally be sold apart. The sewn bag is just large enough to hold the form for storage and is reasonably sold with it, so the two are classified together.

CBP then placed the composite article under heading 3926, other articles of plastics, on the line for articles of apparel and clothing accessories; the form is molded from silicone and is worn inside a bra.

Does this apply to your product?

It likely does if you can answer yes to each of these:

  • Is it a breast form molded from silicone?
  • Is it worn inside a bra to simulate or enhance the shape of a breast?
  • Is it sold with a storage bag sized just to hold the form?

A no to any of them can mean a different code. A licensed broker can classify your product.

The code today

HTS codeIn today's scheduleWhere it sitsToday's duty
3926.20.9050✓ Still in the scheduleHeading 3926 › Articles of apparel and clothing accessories (including gloves, mittens and mitts)Today's duty from United Kingdom 

Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.

Related rulings

N326796, a men's faux suede jacket, and N361710, a boot band, are on the same line. N336251 (a women's belt), N356180 (a woman's skirt), N342362 and N342887 (a birthday sash), N344821 (gloves) and N349859 (leaflets and LDPE gloves) cite the same subheading of heading 3926.

  • N326796July 1, 2022Men’s faux suede jacket from Vietnam3926.20.9050
  • N336251November 21, 2023Women’s belt from China3926.20.9050
  • N344821January 15, 2025Gloves from Pakistan3926.20.4050
  • N356180December 2, 2025Woman’s skirt from Vietnam3926.20.9050
  • N342362September 24, 2024Birthday sash from China3926.20.9050
  • N342887October 22, 2024Birthday sash from China3926.20.9050
  • N349859June 24, 2025Leaflets and LDPE gloves from China3926.20.4010, 4901.10.0040
  • N361710June 10, 2026Boot band from China3926.20.9050
Read CBP's full ruling N349764 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N349764 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