The Product
- Injection molded polypropylene plastic cover that fits over the wheel nut of a standard folding aluminum walker.
- Five connecting legs and a wheel nut cap; teeth on each leg engage the wheel's spokes and lock the cover on.
- Covers the nut's sharp edges to prevent damage to walls, wall corners, cabinets and furniture, and protects the nut itself.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Walker wheel nut cover | 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 cover isn't an accessory of the walker, which ruled out the orthopedic appliance heading and its line for parts and accessories.
That left the cover as an article of plastic that no other heading covers more specifically, so it falls under heading 3926, other articles of plastics. Within that heading, CBP placed it on the line for other articles.
Headings CBP ruled out
- Heading 9021, orthopedic appliances, including parts and accessories: The walker's primary function is support and stability for ambulation; a cover that shields the nut and nearby walls and furniture doesn't directly contribute to the walker's effectiveness, so it isn't an accessory.
- Articles for the blind or handicapped (heading 9817): The cover is neither a part nor an accessory of the walker, so it doesn't meet the wording of that provision.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it made of plastic?
- Does it clip onto a walker wheel to cover the exposed wheel nut?
- Is its purpose to protect the nut and nearby walls or furniture from damage?
- Does it do nothing to improve the support and stability the walker provides?
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
N359120, a plastic microphone cover, is on the same line. Other rulings on articles of plastics cover a plastic drain cover (N350089), a plastic wheel (N332780), plastic wheel assemblies (N305833), a plastic Apple Airpods case cover (N326692), a plastic pipette (N328944), a plastic gasket (N325536) and a plastic bin (N333374).
- N332780May 19, 2023Plastic wheel from China3926.90.9985
- N359120March 20, 2026Plastic microphone cover from China3926.90.9989
- N350089July 2, 2025Plastic drain cover from China3926.90.9989
- N326692June 30, 2022Plastic Apple Airpods case cover from China3926.90.9985
- N305833August 29, 2019Plastic wheel assemblies from China3926.90.9990
- N328944November 8, 2022Plastic pipette from China3926.90.9985
- N325536May 5, 2022Plastic gasket from China3926.90.4590
- N333374June 15, 2023Plastic bin from China3926.90.9985
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N358851 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