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Updated September 17, 2026

What is the HTS code for a plastic foam gasket?

HTS code

3926.90.4590

CBP classified a gasket made of polyurethane plastic foam, used in aviation headsets, under HTS 3926.90.4590 in ruling N359076. That line covers gaskets, washers and other seals made of plastics.

  • Made in China
  • CBP ruling N359076
  • March 18, 2026
  • Current
Today's duty from China

The Product

  • A gasket made of polyurethane plastic foam.
  • Used in making aviation headsets, where it mounts and seals the external environment microphone.
  • Provides acoustic isolation, mechanical stability and environmental sealing, and supports the accuracy of the active noise reduction system.

CBP's Ruling

ItemHTS codeCBP's description of the line
FF Holder GasketHTS 3926.90.4590Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Gaskets, washers and other seals: Other

Explanation

Heading 3926 covers other articles of plastics. Within it, CBP placed the polyurethane foam gasket on the line for gaskets, washers and other seals.

Does this apply to your product?

It likely does if you can answer yes to each of these:

  • Is it a gasket, washer or other seal?
  • Is it made of plastic, such as polyurethane foam?

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
3926.90.4590✓ Still in the scheduleHeading 3926 › Gaskets, washers and other sealsToday's duty from China 

Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.

Related rulings

N325536 also concerns a plastic gasket. The rest of the list covers other articles of plastics: a plastic foam pad kit (N296901), a plastic pipette (N328944), a plastic wheel (N332780), a plastic bin (N333374), plastic syringes (N336142), a plastic spacer (N341337) and a plastic tool (N342118).

  • N325536May 5, 2022Plastic gasket from China3926.90.4590
  • N296901May 22, 2018Plastic foam pad kit from China3926.90.9996
  • N328944November 8, 2022Plastic pipette from China3926.90.9985
  • N332780May 19, 2023Plastic wheel from China3926.90.9985
  • N333374June 15, 2023Plastic bin from China3926.90.9985
  • N336142November 15, 2023Plastic syringes from China3926.90.2100
  • N341337August 6, 2024Plastic spacer from China3926.90.9989
  • N342118September 5, 2024Plastic tool from China3926.90.9989
Read CBP's full ruling N359076 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N359076 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