How does CBP classify plastic products under heading 3926?

The codes CBP used

• 3926.90.9989Other articles of plastics, on the last catch-all line of heading 3926.

  CBP found the goods were articles of plastic that no other heading covers more specifically. Where the goods mixed materials, the plastic part gave them their essential character.

  Rulings: N348740, N359069, N358590, N345178

• 3926.40.00Statuettes and other ornamental articles of plastics.

  CBP placed plastic statuettes, figurines and decorations here, such as polyresin figurines and a trophy statuette. Where a light was built in, CBP found the pieces stayed ornamental with the light off.

  Rulings: N335093, N350591, N348110, N343099

• 3926.10.0000Office or school supplies of plastics.

  CBP relied on the item's marketing and physical characteristics, such as a tag or sticker naming it a pencil case or pencil box.

  Rulings: N332899, N339537, N334595

• 3926.90.7500Pneumatic mattresses and other inflatable articles of plastics not covered elsewhere.

  In N351806 and N341074, the plastic inflatable core or bladder gave the goods their support. N344012 used the dictionary meaning of a pneumatic mattress: one that inflates for use and deflates for storage.

  Rulings: N351806, N341074, N344012, N332822

• 3926.30.5000Fittings of plastics for furniture, coachwork or the like.

  CBP agreed the vehicle parts in N352545, N352160 and N353462 were plastic fittings for coachwork. N356437 cited the court's Jing Mei Automotive decision, under which plastic car fittings are classified as parts of general use.

  Rulings: N352545, N352160, N353462, N356437

• 3926.20.9050Articles of apparel and clothing accessories of plastics.

  CBP found silicone isn't rubber for tariff purposes, so a silicone boot band stayed with plastics (N361710). A skirt's rayon backing only reinforced its polyurethane, so the skirt counted as plastic (N356180).

  Rulings: N361710, N356180, N349764

• 3926.90.4590Gaskets, washers and other seals of plastics, other than O-rings.

  The goods were a polyurethane foam gasket and a PTFE plastic washer, both used in making aviation headsets.

  Rulings: N359076, N356063

• 3926.90.10Buckets and pails of plastics.

  In both rulings, CBP found the plastic bucket gave the whole product its essential character. In H355020, steel rivets only fastened the plastic body.

  Rulings: H355020, N359736

• 3926.90.3500Plastic beads, bugles and spangles, not strung and not set, and articles made of them.

  CBP found the bead set is designed for creating beaded jewelry rather than for amusement. The beads are presented as craft components, not wearable jewelry.

  Ruling: N360885

• 3926.90.2500Handles and knobs of plastics not covered elsewhere.

  CBP found the item functions as a handle. It holds a cartridge razor for back shaving.

  Ruling: N349961

• 3926.90.3000Plastic parts for yachts or pleasure boats, and for canoes and similar craft not built mainly for motors or sails.

  The fins are glass fiber reinforced resin. They mount on the sides of a yacht's hull to reduce roll from waves.

  Ruling: N357679

• 3926.90.4000Imitation gemstones of plastics.

  The face gems are faceted, self-adhesive plastic gemstones worn on the face to form a mask.

  Ruling: N333862

What separates them

• 3926.90.9989 or 3923

  Heading 3923 covers stoppers, lids, caps and other closures. After the court's Jing Mei Automotive decision, CBP limits it to closures for containers used to pack, support or convey goods. Masking caps and plugs, a coffee machine tank plug and an oxygen reservoir dust cap went to 3926.90.9989 instead.

  Rulings: N355034, N349848, N357882

• 3926.90.9989 or 4202

  Heading 4202 names handbags and card cases, but its second half takes only goods of the materials it lists. Molded plastic isn't one of them. So a molded handbag and a card holder with a plastic interior went to heading 3926. Smartphone cases with no storage beyond the phone are excluded from 4202.

  Rulings: N360471, N350270, N360978

• 3926.40.00 or 9505

  CBP refused festive article claims for these plastic goods. A crucifix isn't so tied to a festive occasion that displaying it at other times would be out of place (N336951). Christmas-motif press-on nails stayed in 3926, whose Explanatory Notes name artificial fingernails (N347077). Glitter foam stars matched no particular recognized holiday (N334467).

  Rulings: N336951, N347077, N334467

• 3926.90.9989 or 3917

  Chapter 39 note 8 limits heading 3917's tubes, pipes and hoses to hollow goods generally used to carry gases or liquids. Catheter liner tubing and peelable heat shrink tubing carry neither, so CBP placed them on 3926.90.9989.

  Rulings: N349946, N349944

• 3926.10.0000 or 3926.90.9989

  CBP reads the office or school supplies line by how goods of that kind are chiefly used. Plastic CD and DVD sleeves missed it: media discs are used less in offices and schools than they once were (N345224). A pencil box marketed mainly for school supplies took it (N332899).

  Rulings: N345224, N332899

• 3926.90.7500 or 3926.40.00

  Decorative inflatable bottles went on the inflatable articles line, not the ornamental line. CBP found they take their character from being inflatable and would have no decorative appeal unless fully inflated.

  Ruling: N332822

Duty today by origin

The all-in duty for entries on November 10, 2026, from the same tariff engine as the duty calculator. Rates change; the calculator has today's figure for your own origin and value.

A range means the 10-digit lines under that 8-digit line resolve differently. "+" marks a line with a per-unit duty component the percentage does not capture. "*" marks lines the engine could not price. Chapter 99 headings beneath a rate are the additional-duty provisions applied. AD/CVD, quota, and the regimes listed under "Not included" are not in these numbers.

Source: USITC, 2026 HTS Revision 22, for entries on 2026-11-10. The whole heading, with every line and the programs behind each layer: HTS 3926.

• Today's duty for 3926.90.9989 in the duty calculator
• Today's duty for 3926.40.00 in the duty calculator
• Today's duty for 3926.10.0000 in the duty calculator
• Today's duty for 3926.90.7500 in the duty calculator

Every ruling in this guide

115 CBP rulings, grouped by the code CBP gave. Each page restates one ruling in plain words.