The Product
- An injection molded screw-top lid assembly made of high-density polyethylene (HDPE) plastic, with an integrated screen.
- Made to go on top of a plastic pail modified to serve as a motor oil drain pan and fluid transfer container.
- A sealing surface accepts a nitrile rubber O-ring to keep oil from spilling during transport.
- The screen keeps unwanted items out of the drained oil and works as a shelf for draining used oil filters.
- Imported on its own, to be fitted to pails after arrival.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Lid assembly | 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
The request asked whether lids imported only for fitting to U.S.-made pails count as components for assembly. CBP noted the tariff has no such classification, and that it looks at the product's condition when it arrives, not its intended use afterward. A part or accessory takes a parts line only when the tariff language provides one, and there is no such provision for plastic pails and buckets.
CBP treated the lid assembly as an article of plastic. No other heading covers it more specifically, so it falls on 3926.90.9989, the line under heading 3926 for other articles of plastics.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a lid made of plastic?
- Is it made for a pail used as an oil drain pan or fluid transfer container?
- Is it imported on its own, to be fitted to a pail after arrival?
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 China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N356785 classified a plastic sleeve on the same line. N341337 (a plastic spacer), N342118 (a plastic tool), N328944 (a plastic pipette), N332780 (a plastic wheel), N333374 (a plastic bin), N336142 (plastic syringes) and N325536 (a plastic gasket) are other rulings under heading 3926 for articles of plastics.
- 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
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N355938 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