The Product
- Heat shrink tubing made of polyolefin plastic.
- Imported on spools with a length of 152.4 meters.
- Cut to the needed length during assembly of noise canceling headsets.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Heat shrink tubing | HTS 3926.90.9989 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other |
Explanation
CBP found the heat shrink tubing is an article of plastic. It also found no other provision covers the tubing more specifically. On those two findings CBP placed it under heading 3926, other articles of plastics, and on that heading's line for other articles.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it heat shrink tubing?
- Is the tubing made of plastic, like polyolefin?
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 Philippines |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N356790, a plastic hinge, and N359069, a plastic zip tie, are on the same line, 3926.90.9989. Heat shrink tubing also appears in N349944 (plastic peelable heat shrink tubing) and N260353 (plastic heat shrink tubing), both under heading 3926.
- N349944July 2, 2025Plastic peelable heat shrink tubing from Japan3926.90.9989
- N356063December 5, 2025Plastic washer from the Philippines3926.90.4590
- N356790December 17, 2025Plastic hinge from the Philippines3926.90.9989
- N359069March 17, 2026Plastic zip tie from the Philippines3926.90.9989
- N260353January 16, 2015Plastic heat shrink tubing from China3926.90.9980
- N325322April 29, 2022Plastic washer from Taiwan3926.90.4590
- N328944November 8, 2022Plastic pipette from China3926.90.9985
- N332780May 19, 2023Plastic wheel from China3926.90.9985
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N356779 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