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Updated September 17, 2026

What is the HTS code for a plastic microphone sleeve for an aviation headset?

HTS code

3926.90.9989

CBP classified a plastic sleeve that covers the microphone in a noise canceling aviation headset under HTS 3926.90.9989 in ruling N356785. The sleeve is made of thermoplastic elastomer, which counts as a plastic of chapter 39. That line covers other articles of plastics not provided for more specifically elsewhere.

  • Made in China
  • CBP ruling N356785
  • December 17, 2025
  • Current
Today's duty from China

The Product

  • Made of thermoplastic elastomer (TPE).
  • A cover for an ANR microphone installed in the cup of a noise canceling aviation headset.
  • Gives the microphone physical protection, acoustic performance and structural integrity.

CBP's Ruling

ItemHTS codeCBP's description of the line
Sleeve, ANRHTS 3926.90.9989Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other

Explanation

CBP found the sleeve is an article of plastic. It is made of thermoplastic elastomer (TPE), which counts as a plastic of chapter 39. Since nothing else in the schedule covers it more specifically, CBP placed it under heading 3926, other articles of plastics, 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 made of plastic, such as thermoplastic elastomer (TPE)?
  • Is it a sleeve or cover for a microphone in a noise canceling headset?
  • Does it give the microphone physical protection, acoustic performance and structural integrity?

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

The related rulings also classify plastic articles under heading 3926: a plastic driveway marker sleeve (N326893), a plastic beverage chilling sleeve (N338056), a plastic pipette (N328944), a plastic wheel (N332780), a plastic gasket (N325536), a plastic bin (N333374), plastic syringes (N336142) and a plastic spacer (N341337).

  • N326893July 19, 2022Plastic driveway marker sleeve from China3926.90.9985
  • N338056February 28, 2024Plastic beverage chilling sleeve 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
  • N333374June 15, 2023Plastic bin from China3926.90.9985
  • N336142November 15, 2023Plastic syringes from China3926.90.2100
  • N341337August 6, 2024Plastic spacer from China3926.90.9989
Read CBP's full ruling N356785 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N356785 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