The Product
- Heat shrink tubing made of a fluoropolymer blend (FEP), which CBP treats as a plastic material.
- Used as a manufacturing aid to apply compression in catheter production, such as bonding lamination and tip-forming.
- Designed to peel off easily after manufacturing, to cut removal time and lower the risk of damaging the catheter.
- Carries no gas or liquid; it is a cover for the catheter that is discarded after use.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Junkosha peelable heat shrink tubing | HTS 3926.90.9989 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other |
Explanation
CBP first set aside heading 3917, plastic tubes, pipes and hoses. Note 8 to chapter 39 limits that heading to hollow products of a kind generally used for conveying, conducting or distributing gases or liquids, and this tubing does none of that.
CBP then found that the tubing is an article of plastic, made of a fluoropolymer blend, and that no other heading describes it more specifically. That put it under heading 3926, other articles of plastics, on the line for other articles.
Headings CBP ruled out
- heading 3917, tubes, pipes and hoses of plastics: The tubing is a cover for a catheter, designed to be peeled off and discarded, and does not convey, conduct or distribute gases or liquids, so note 8 to chapter 39 excludes it.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it heat shrink tubing made of plastic, such as a fluoropolymer blend?
- Is it used as a manufacturing aid, such as applying compression during catheter production?
- Is it designed to be peeled off and discarded after manufacturing?
- Does it serve as a cover rather than a tube that carries gases or liquids?
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 |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N356779, on plastic heat shrink, lands on the same line. N349946 covers plastic liner tubing, and N260353 and H118307 also classify plastic heat shrink tubing under heading 3926.
- N349946July 2, 2025Plastic liner tubing from Japan3926.90.9989
- N356779December 17, 2025Plastic heat shrink from the Philippines3926.90.9989
- N260353January 16, 2015Plastic heat shrink tubing from China3926.90.9980
- N354748October 24, 2025Plastic smartphone case from Japan3926.90.9989
- N332825May 31, 2023Plastic wall sleeve cylinder from Japan3926.90.9985
- N350935July 28, 2025Plastic zipper tape from Japan and Thailand3926.90.9989
- N349548June 26, 2025Plastic re-closable zipper tapes from Japan and China3926.90.9989
- H118307October 14, 2015Modification of NY H80297 and Revocation of NY 843391; Classification of plastic heat-shrink tubing3926.90.99
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N349944 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