The Product
- The Essential Film Holder positions and holds 35mm and 120mm photographic film flat and aligned for camera scanning, using an external light source and a digital camera above.
- It is mostly acrylic plastic, including the structural components; the posts, spacers, lock nuts, wing nuts and non-slip feet are nylon plastic.
- It has no metal, glass, optical elements, electronic components, integrated lighting or image capture capability.
- Interchangeable masks are used as part of a system with the holder; replacement mask layers are used with both.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Essential Film Holder, interchangeable masks and replacement mask layers | HTS 3926.90.9989 | [o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther |
Explanation
The requester proposed classifying the holder as a part or accessory of photographic cameras and flash apparatus, or of photographic laboratory equipment. CBP disagreed. The holder is designed to work with a separate external light source and a separate digital camera, and CBP found it is neither a part nor an accessory of that equipment, citing ruling H308383.
Since the holder, the interchangeable masks and the replacement mask layers are all articles of plastic, and no other heading covers them more specifically, CBP placed them under 3926.90.9989, the line for other articles of plastics.
Headings CBP ruled out
- Headings 9006 and 9010: parts and accessories of photographic equipment: It isn't a part, since it isn't integral to the equipment's function or made to fit any single piece of it, and isn't an accessory, since it has no direct relationship to the equipment and doesn't enhance its operation.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a holder that positions photographic film flat and aligned for camera scanning?
- Is it made of plastic, such as acrylic and nylon, with no metal or glass parts?
- Does it work with a separate light source and camera, not fitted to any single piece of equipment?
- Does it have no optical elements, electronics, integrated lighting or image capture ability?
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 United Kingdom |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
The other rulings under subheading 3926.90 also cover plastic articles: a plastic tool (N333656), a plastic bumper (N308362), plastic helmet components (N329793), five plastic components (N332677), a plastic breathing device (N336564), molded plastic components (N339551), plastic protective face shields (N311621) and plastic test strip components (N355743).
- N333656July 12, 2023Plastic tool from the United Kingdom3926.90.9985
- N308362December 17, 2019Plastic bumper from the United Kingdom3926.90.9990
- N329793December 20, 2022Plastic helmet components from China3926.90.9985
- N332677May 18, 2023Five plastic components from China3923.50.0000, 3926.90.9985
- N336564December 7, 2023Plastic breathing device from China3926.90.9985
- N339551May 8, 2024Molded plastic components from China3926.90.9985
- N311621May 13, 2020Plastic protective face shields from the United Kingdom3926.90.9990
- N355743November 21, 2025Plastic test strip components from Malaysia3926.90.9989
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N359104 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