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Updated September 17, 2026

What is the HTS code for plastic masking caps and plugs?

HTS code

3926.90.9989

CBP classified plastic masking caps and plugs under HTS 3926.90.9989 in ruling N355034. That line covers other articles of plastics, and CBP found no other heading names these masking caps and plugs more specifically.

  • Made in China
  • CBP ruling N355034
  • November 5, 2025
  • Current
Today's duty from China

The Product

  • Five caps and plugs used as temporary masks during powder coating, painting, e-coating, plating and anodizing.
  • Four of the five are described as silicone; CBP treats all five as articles of plastic.
  • They include tapered caps and plugs, a washer plug, a cap for studs and tube ends, and a flangeless plug pushed into holes.
  • Several work as either a cap or a plug. Nothing is attached to them, and reuse depends on the process and temperatures.

CBP's Ruling

ItemHTS codeCBP's description of the line
Plastic caps and plugsHTS 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 first ruled out the heading for stoppers, lids, caps and other closures. It then found the caps and plugs are articles of plastic that aren't covered more specifically anywhere else in the schedule. Heading 3926 covers other articles of plastics, and CBP placed the caps and plugs on its catch-all other line.

Headings CBP ruled out

  • The heading for stoppers, lids, caps and other closures: After the Court of International Trade's Jing Mei Automotive decision, that heading covers only closures for a container or similar article used for packing, supporting or conveying goods, so these masking articles belong elsewhere.

Does this apply to your product?

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

  • Is it a cap or plug made of silicone or another plastic?
  • Is it a temporary mask for powder coating, painting, e-coating, plating or anodizing?
  • Does it cover a stud, tube end or hole rather than close a container?

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 China 

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

Related rulings

N356785, a plastic sleeve, is on the same line. N341337 (a plastic spacer), N342118 (a plastic tool), N328944 (a plastic pipette), N332780 (a plastic wheel), N333374 (a plastic bin), N325536 (a plastic gasket) and N336142 (plastic syringes) are other plastic articles CBP classified in heading 3926.

  • N328944November 8, 2022Plastic pipette from China3926.90.9985
  • N332780May 19, 2023Plastic wheel from China3926.90.9985
  • N325536May 5, 2022Plastic gasket from China3926.90.4590
  • N333374June 15, 2023Plastic bin from China3926.90.9985
  • N336142November 15, 2023Plastic syringes from China3926.90.2100
  • N341337August 6, 2024Plastic spacer from China3926.90.9989
  • N342118September 5, 2024Plastic tool from China3926.90.9989
  • N356785December 17, 2025Plastic sleeve from China3926.90.9989
Read CBP's full ruling N355034 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N355034 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