The Product
- A small drawstring pouch with a foam-backed synthetic leather shell, measuring 55 mm by 40 mm by 7 mm.
- Used with noise canceling headsets as an extra barrier for the microphone in a noisy cockpit.
- Works as a baffle that improves noise attenuation while letting voice pass through a small opening in the cover.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Mic, Leather Cover | HTS 3926.90.9989 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other |
Explanation
CBP held that the foam-backed synthetic leather shell counts as a plastic for classification purposes and treated the cover as an article of plastic.
No other provision covers it more specifically, so CBP placed it under heading 3926, other articles of plastics, on line 3926.90.9989.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a small drawstring pouch that covers a headset microphone?
- Is the shell foam-backed synthetic leather that counts as a plastic?
- Does it work as a baffle that cuts noise but lets voice through a small opening?
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
N358851, a plastic walker wheel nut cover, is on the same line. The other rulings classify a plastic drain cover (N350089), a plastic Apple Airpods case cover (N326692), a plastic protective cover (N232197), a plastic pipette (N328944), a plastic wheel (N332780), a plastic gasket (N325536) and a plastic bin (N333374).
- N350089July 2, 2025Plastic drain cover from China3926.90.9989
- N326692June 30, 2022Plastic Apple Airpods case cover from China3926.90.9985
- N358851March 6, 2026Plastic walker wheel nut cover from China3926.90.9989
- N232197September 11, 2012Plastic protective cover from China3926.90.9980
- 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
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N359120 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