The Product
- Breast forms of solid silicone with a silicone outer membrane, designed to create the look of a larger bustline. Five styles vary in size and shape.
- Thigh and buttocks pads of solid silicone with a silicone outer membrane, designed to create the look of larger buttocks or wider hips. Two styles.
- A silicone insert in an abstract shape that replicates the appearance of female genitalia, inside a mesh net thong panty, to create a nude illusion under tight clothing.
- All three are meant to enhance the wearer's body rather than their clothing. None are for medical use, and the breast forms are not meant for post-mastectomy women.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Three molded silicone body forms: breast forms, thigh and buttocks pads, and a silicone insert in a mesh net thong panty | 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 all three molded silicone body forms are articles of plastic and that no other heading covers them more specifically. That put them under heading 3926, other articles of plastics, on the line for other articles.
The third item is a silicone insert inside a mesh net thong panty. CBP applied General Rule of Interpretation 3(b), essential character, and held that the silicone insert gives that product its essential character. So the whole product is classified by the insert, as an article of plastic.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a molded silicone body form?
- Is it worn to enhance the wearer's body rather than their clothing?
- Is it for cosmetic or fashion purposes only, with no medical use?
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 Canada |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N360471 placed a molded plastic handbag on the same line. The other rulings here also classify molded silicone or plastic articles under heading 3926: a molded silicone plastic bag (N323671), a molded silicone pouch (N292998), a plastic cupholder (N355154), a plastic lawn border (N326584), a silicone plastic mold (N333358), molded plastic components (N339551) and a silicone plastic seal (N355173).
- N323671January 27, 2022Molded silicone plastic bag from China3926.90.9985
- N292998January 16, 2018Molded silicone pouch from Brazil3926.90.9996
- N355154November 7, 2025Plastic cupholder from Canada3926.90.9989
- N326584June 27, 2022Plastic lawn border from Canada3926.90.9985
- N333358June 22, 2023Silicone plastic mold from China3926.90.9985
- N360471April 29, 2026Molded plastic handbag from China3926.90.9989
- N339551May 8, 2024Molded plastic components from China3926.90.9985
- N355173November 12, 2025The tariff classification and country of origin of a silicone plastic seal from China3926.90.4590
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N354892 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