The Product
- Made of 70 percent Crystic resin, 25 percent glass fibers and 5 percent steel.
- Stabilizing fins that mount on the sides of a yacht's hull to reduce roll from waves and counter weather effects.
- Five sizes from 8.6 to 75 square feet, used in three fin stabilizer systems for different hull shapes and applications.
- Imported as finished stand-alone fins, without the electric actuators or any other part that controls them; each has a flange to accept an actuator.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Glass fiber reinforced resin fins, series HS40, HS160, LR70, LR250 and STAB40 | HTS 3926.90.3000 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Parts for yachts or pleasure boats of heading 8903; parts of canoes, racing shells, pneumatic craft and pleasure boats which are not of a type designed to be principally used with motors or sails |
Explanation
Heading 3926 covers other articles of plastics. CBP placed the fins on the line within it for parts for yachts or pleasure boats. The fins are 70 percent resin and 25 percent glass fibers, with 5 percent steel, and they serve as part of an electronic stabilization system on a yacht's hull.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a stabilizing fin that mounts on the hull of a yacht or pleasure boat?
- Is it made of glass fiber reinforced resin?
- Is it imported as a finished fin, without the actuator that controls it?
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 |
|---|---|---|---|
| 3926.90.3000 | ✓ Still in the schedule | Heading 3926 › Parts for yachts or pleasure boats of heading 8903; ... | Today's duty from Italy |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N303034 (glass fiber reinforced polymer bars) and N279495 (glass fiber reinforced plastic tree stakes) also concern glass fiber reinforced goods classified as other articles of plastics, on other lines of heading 3926. The rest of the list sits on other lines of the same heading: N326693 (a luggage handle), N350270 (a card holder), N359958 (a plastic faucet aerator), N295489 (a fiber optic distribution box), N331709 (fiber optic enclosures and parts) and N360882 (a fiber optic enclosure and its plastic components).
- N303034February 25, 2019Glass fiber reinforced polymer bars from China3926.90.9990
- N350270July 8, 2025Card holder from Italy3926.90.9989
- N359958April 17, 2026Plastic faucet aerator from Italy3926.90.9989
- N279495October 14, 2016Glass fiber reinforced plastic tree stakes from China3926.90.9995, 9817.00.50
- N331709April 19, 2023Fiber optic enclosures and parts from China3923.50.0000, 3926.90.9985, 7616.99.5190, 9013.90.8000
- N360882May 15, 2026The classification and country of origin of a fiber optic enclosure and its plastic components3926.90.9989, 9013.90.8000
- N295489April 6, 2018Fiber optic distribution box from China3926.90.9996
- N326693June 30, 2022Luggage handle from Germany3926.90.2500
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N357679 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