The Product
- Flat acrylic plastic boards printed with high contrast geometric line patterns, with a metal hinge, magnets and a plastic holder.
- Used for optical distortion inspection in automotive glass manufacturing.
- A technician places the board behind a windshield or other automotive glazing and looks at the pattern through the glass; wavy or displaced lines show distortion.
- Contains no optical technology such as a laser or camera.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Acrylic optical inspection boards | HTS 3926.90.9989 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other |
Explanation
Each board is a printed acrylic plate with a metal hinge, magnets and a plastic holder. CBP found the acrylic board gives the product its essential character, so under General Rule of Interpretation 3(b) the whole product, hinge, magnets and holder included, is classified with the board under heading 3926, other articles of plastics.
The boards are articles of plastic, and CBP found no other heading describes them more specifically. That put them on 3926.90.9989, the line for articles of plastics not more specifically covered elsewhere.
Headings CBP ruled out
- 9031, measuring or checking instruments: The boards have no optical technology such as a laser or camera to find flaws; a technician looks through the glass to see whether the printed lines are wavy or straight.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a flat acrylic plastic board printed with a line pattern?
- Is it used to check automotive glass for distortion by looking at the pattern through the glass?
- Does it work without optical technology such as a laser or camera?
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
The other rulings under heading 3926 also classify articles of plastics: an acrylic cosmetic stand (N318406), accessories (N359131), a cellphone case (N325854), a plastic pipette (N328944), a plastic wheel (N332780), a plastic gasket (N325536), three inflatable articles (N332822) and a plastic bin (N333374).
- N318406April 6, 2021Acrylic cosmetic stand from China3926.90.9985
- N359131March 6, 2026Accessories from China3926.90.9989, 6117.80.8730, 6212.90.0030
- N325854May 16, 2022Cellphone case from China3926.90.9985
- N328944November 8, 2022Plastic pipette from China3926.90.9985
- N332780May 19, 2023Plastic wheel from China3926.90.9985
- N325536May 5, 2022Plastic gasket from China3926.90.4590
- N332822May 31, 2023Three inflatable articles from China3926.90.7500
- N333374June 15, 2023Plastic bin from China3926.90.9985
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N356702 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