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Updated September 17, 2026

What is the HTS code for a plastic smartphone case?

HTS code

3926.90.9989

CBP classified a smartphone case made mostly of hard polycarbonate plastic under HTS 3926.90.9989 in ruling N354748. That line covers other articles of plastics. CBP treated the case as an article of plastic that no other heading covers more specifically.

  • Made in Japan
  • CBP ruling N354748
  • October 24, 2025
  • Current
Today's duty from Japan

The Product

  • Made mostly of hard polycarbonate plastic.
  • A small urethane plastic foam cushion helps the case fit the phone.
  • Covers the back, sides and corners of the phone, but not the screen.
  • Sized to fit various versions of the iPhone.

CBP's Ruling

ItemHTS codeCBP's description of the line
Smartphone caseHTS 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

Heading 3926 covers other articles of plastics. CBP treated the smartphone case as an article of plastic and found no other heading that covers it more specifically, so it stays in heading 3926. Within that heading, the case went to line 3926.90.9989, the line for other articles.

Does this apply to your product?

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

  • Is it a smartphone case?
  • Is it made mostly of hard polycarbonate plastic?
  • Does it cover the back, sides and corners of the phone but not the screen?

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

N360978 classified a smartphone case on the same line. The others cover other plastic articles: a plastic Apple Airpods case cover (N326692), a plastic carry case keychain (N345178), plastic liner tubing (N349946), plastic peelable heat shrink tubing (N349944), plastic zipper tape (N350935), plastic re-closable zipper tapes (N349548) and a plastic wall sleeve cylinder (N332825).

  • N360978May 12, 2026Smartphone case from China3926.90.9989
  • N349946July 2, 2025Plastic liner tubing from Japan3926.90.9989
  • N345178February 7, 2025Plastic carry case keychain3926.90.9989
  • N332825May 31, 2023Plastic wall sleeve cylinder from Japan3926.90.9985
  • N350935July 28, 2025Plastic zipper tape from Japan and Thailand3926.90.9989
  • N326692June 30, 2022Plastic Apple Airpods case cover from China3926.90.9985
  • N349944July 2, 2025Plastic peelable heat shrink tubing from Japan3926.90.9989
  • N349548June 26, 2025Plastic re-closable zipper tapes from Japan and China3926.90.9989
Read CBP's full ruling N354748 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N354748 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