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Updated September 19, 2026

What is the HTS code for PTFE catheter liner tubing?

HTS code

3926.90.9989

CBP classified PTFE liner tubing for catheters under HTS 3926.90.9989 in ruling N349946. That line covers other articles of plastics. CBP found the tubing isn't a tube, pipe or hose of heading 3917 because it lines a catheter rather than carrying gases or liquids.

  • Made in Japan
  • CBP ruling N349946
  • July 2, 2025
  • Current
Today's duty from Japan

The Product

  • Tubing made of polytetrafluoroethylene (PTFE) plastic.
  • Used as a liner inside a catheter, giving a low-friction channel for guide wires and device delivery.
  • Built with high tensile strength and abrasion resistance for catheter durability.
  • It doesn't carry gases or liquids; it protects the catheter and the devices fed through it.

CBP's Ruling

ItemHTS codeCBP's description of the line
Junkosha PTFE liner tubingHTS 3926.90.9989Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other

Explanation

CBP first looked at heading 3917, tubes, pipes and hoses of plastics. Chapter 39 note 8 defines those as hollow products of a kind generally used for conveying, conducting or distributing gases or liquids. The liner tubing does none of that. It lines a catheter to protect it and the devices fed through it, so the note keeps it out of heading 3917.

CBP then found the tubing is an article of plastic that no other heading covers more specifically. That puts it under heading 3926, other articles of plastics, on the residual line for other articles.

Headings CBP ruled out

  • heading 3917, tubes, pipes and hoses of plastics: The requester proposed this heading. Under chapter 39 note 8 it takes only hollow products generally used to convey gases or liquids, and the liner conveys neither.

Does this apply to your product?

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

  • Is the tubing made of PTFE plastic?
  • Is it a liner for a catheter that guides wires or devices fed through it?
  • Does it protect the catheter and devices rather than carry 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 codeIn today's scheduleWhere it sitsToday's duty
3926.90.9989✓ Still in the scheduleHeading 3926Today's duty from Japan 

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

Related rulings

N349944 covers plastic peelable heat shrink tubing, another plastic tubing product placed under heading 3926. N350935 and N349548 cover plastic zipper tapes, and N354748 a plastic smartphone case, all as other articles of plastics.

  • N349944July 2, 2025Plastic peelable heat shrink tubing from Japan3926.90.9989
  • 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
  • N325322April 29, 2022Plastic washer from Taiwan3926.90.4590
  • N328944November 8, 2022Plastic pipette from China3926.90.9985
  • N332780May 19, 2023Plastic wheel from China3926.90.9985
Read CBP's full ruling N349946 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N349946 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