The Product
- A form-fitted protective case designed for one specific smartphone model.
- A rigid snap-on shell that covers the outside of the phone and protects it against scratches and minor impacts.
- The body is thermoplastic polyurethane (TPU) plastic. The back panel is aramid fiber impregnated and bonded with resin, forming a rigid composite.
- It has no storage for anything beyond the phone and no closure.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Protective smartphone case (iPh16e EnzoArmd Matt Black) | HTS 3926.90.9989 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other |
Explanation
CBP agreed the case belongs under heading 3926, which covers other articles of plastics.
CBP found the protective case to be an article of plastic. Since it isn't provided for more specifically elsewhere in the schedule, CBP placed it on 3926.90.9989, the line under that heading for other articles of plastics.
Headings CBP ruled out
- Heading 4202: CBP noted that smartphone cases with no storage for anything beyond the phone itself are excluded from heading 4202.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a rigid snap-on shell that protects one specific smartphone model?
- Is the body of the case made of plastic?
- Does it lack storage for anything other than the phone itself?
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
N325854 and N313231 classified a cellphone case, N354748 a plastic smartphone case, and N314534 a plastic smartphone holder, all under heading 3926. N340293 (a cigar case), N294818 (a polypropylene plastic case), N316753 (a jewelry case and accessories) and N326692 (a plastic Apple Airpods case cover) also cite that heading.
- N325854May 16, 2022Cellphone case from China3926.90.9985
- N340293June 13, 2024Cigar case from China3926.90.9985
- N313231July 28, 2020Cellphone case from China3926.90.9985
- N354748October 24, 2025Plastic smartphone case from Japan3926.90.9989
- N294818March 9, 2018Polypropylene plastic case from China3926.90.9996
- N314534September 28, 2020Plastic smartphone holder from China3926.90.9985
- N316753February 3, 2021Jewelry case and accessories from China3926.90.9985, 4202.92.9700, 6307.90.9889
- N326692June 30, 2022Plastic Apple Airpods case cover from China3926.90.9985
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N360978 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