Molded silicone protective case for smartphones with raised bezel edges and microfiber lining
Country of origin for this scenario: China.
Recommended HTS code
3926.90.99
Other
MEDIUM confidence. Heading 3926.90.99 is clearly supported by on-point CBP rulings classifying silicone and plastic smartphone cases thereunder. However, the specific 10-digit statistical suffix cannot be confirmed from the supplied HTS rows (3926.90.9985 does not appear in the verified data; 3926.90.99.89 'Other' is the deepest suffix present). Additionally, the presence of a microfiber lining introduces a composite-goods question that could theoretically implicate GRI 3(b) or Chapter 63, and the China-origin Section 301 overlay (9903.88.15 flagged in the heading footnote) must be verified.
Classification analysis generated on July 5, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
The question to put to a licensed broker
What is the correct 10-digit statistical suffix under 3926.90.99 for a molded silicone smartphone case with microfiber lining (confirming 3926.90.99.89 vs. any other suffix), and which Section 301 Chapter 99 overlay subheading currently applies for this product from China?
How the classification was reached
GRI Reasoning
Step 1 – GRI 1: Heading-level analysis
Heading 3926 covers "other articles of plastics and articles of other materials of headings 3901 to 3914." Per Chapter 39 Note 1 (HTSUS), "plastics" includes silicone materials that are capable of being formed under heat/pressure into retained shapes. Polydimethylsiloxane (silicone) is classified as a plastic under Chapter 39, not as rubber under Chapter 40, unless it is treated as vulcanized rubber. CBP's consistent practice, confirmed in multiple rulings, is to classify molded silicone phone cases under Chapter 39 rather than Chapter 40.
Heading 4016 covers "other articles of vulcanized rubber other than hard rubber." Some analysts argue silicone elastomers are vulcanized rubber. However, CBP rulings addressing silicone smartphone cases (e.g., N304101, H284146, H293114, N161195) consistently classify such articles under 3926.90.99, not 4016.99. The Chapter 39 plastic classification is the clear CBP preference.
Heading 8517 covers telephone sets and parts thereof. A protective case is not a functional telecommunication component; it does not transmit or receive signals. CBP rulings confirm phone cases are not classified under 8517 as parts or accessories.
Heading 6307 covers other made-up textile articles. The microfiber lining is a secondary, interior component. Under GRI 3(b), essential character of this composite article is imparted by the molded silicone outer shell, which provides the structural form, protective function, and raised bezel — not by the microfiber lining. Chapter 63 is therefore not applicable.
Chapter 42 (4202) was considered in H284146 and H293114 but rejected for snap-on/form-fitted protective phone cases that stay semi-permanently on the device and do not function as independent containers (no closure, no storage compartment, no portability function independent of the device). The subject case — a molded silicone shell with raised bezel and microfiber lining — fits this profile. Both H284146 and H293114 ultimately confirmed 3926.90.99 for such articles. N161195 classified the silicone "JumpSuit Duo" under 4202.99.9000, but that ruling's reasoning has been superseded by HQ-level rulings (H284146, H293114) which found that form-fitted phone cases not functioning as independent containers belong in 3926.90.99.
Step 2 – GRI 6: Subheading determination
Within 3926.90, none of the enumerated subheadings (buckets, pacifiers, gaskets, handles, beads, photo albums, etc.) describe a smartphone protective case. The residual subheading 3926.90.99 ("Other") is the correct classification, consistent with all cited rulings.
Step 3 – Statistical suffix
The verified HTS rows for 3926.90.99 show the following 10-digit suffixes:
- 3926.90.99.05 – Elastic bands made wholly of plastics
- 3926.90.99.15 – Separatory funnels
- 3926.90.99.20 – Other laboratory ware
- 3926.90.99.25 – Reflective triangular warning signs
- 3926.90.99.30 – Ladders
- 3926.90.99.40 – Manhole covers/rings/frames
- 3926.90.99.50 – Face masks, medical positioning pads, etc.
- 3926.90.99.87 – Rigid tubes/pipes for electrical conduit
- 3926.90.99.89 – Other
The candidate code 3926.90.9985 does not appear in the verified HTS rows. The deepest supported residual suffix is 3926.90.99.89 ("Other"), which carries a footnote referencing 9903.88.69 as a Section 301 overlay flag. N304101 used 3926.90.9990, and H293114 used 3926.90.9996 — neither suffix appears in the verified rows. Broker confirmation of the correct current suffix is required.
Step 4 – Duty rate
Per the verified HTS row for 3926.90.99: General (Column 1): 5.3% ad valorem. Column 2 ("other"): 80%. Special: Free for listed FTA partners.
Step 5 – Section 301 overlay
The 3926.90.99 heading footnote references 9903.88.15 as an additional duty overlay for goods of Chinese origin. This is an additional-overlay flag to verify with a broker — the current rate and applicability of any exclusions must be confirmed at time of entry.
Step 6 – Financial impact estimate
- Unit value: $1.85; Annual units: 40,000
- Annual import value: $74,000
- Base duty at 5.3%: ~$3,922/year
- Section 301 additional duty (if applicable at 9903.88.15 rate, to be verified): additional levy on top of base rate
Conclusion
Classify under 3926.90.99 (deepest level fully supported by evidence). The most appropriate 10-digit suffix based on available evidence is 3926.90.99.89 ("Other"), but broker confirmation is needed. General duty rate: 5.3% ad valorem. Section 301 overlay 9903.88.15 must be verified.
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: Three plastic smartphone cases including a 'Smartphone Silicone Case' (SKU TC) from China
Why it’s analogous: Directly on point: CBP classified molded plastic/silicone smartphone protective cases under 3926.90.9990 as 'other articles of plastics, other, other, other' at 5.3% general duty. The subject product is factually identical in form and function.
What it classified: Multiple series of protective cell phone and tablet cases (Protector, Adventurer, Voyager, Marine, Vault series) made of elastomer inside rigid polymer shells
Why it’s analogous: HQ-level ruling affirming 3926.90.99 for form-fitted protective phone cases that stay semi-permanently on devices and allow full use of the phone while in the case, distinguishing from 4202 containers. Establishes that composite (rubber + plastic) phone cases belong in 3926.90.99.
What it classified: Stashback and Stowaway molded plastic smartphone cases for iPhone X from China
Why it’s analogous: HQ-level ruling classifying molded plastic smartphone cases under 3926.90.9996, rejecting 4202 classification. Provides authoritative GRI 1 analysis confirming Chapter 39 classification for form-fitted phone cases that allow full device functionality while in the case.
What it classified: Various iPhone/iPad protective covers including silicone 'JumpSuit Duo' cases from China
Why it’s analogous: Classified molded silicone iPhone cases under 3926.90.9980 as other articles of plastics. Confirms silicone is treated as plastic under Chapter 39 for CBP classification purposes. Note: this ruling also classified certain cases under 4202; the form-fitted silicone cases (most analogous to subject) were placed in 3926.90.
What the duty looks like
Duty math shown for illustrative declared values — $1.85 per unit at 40,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- 5.3%
- Annual declared value at the illustrative numbers
- $74,000
- Base duty per year (illustrative)
- $3,922
Chapter-99 overlay headings flagged on this code
- 9903.88.15 — The duty provided in the applicable subheading + 7.5%. Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Overlay applicability depends on origin, entry date, and any active exclusions — verify at entry.
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 4016.99 | Other: | Applies if CBP determines the silicone is vulcanized rubber rather than plastic under Chapter 39. No supplied ruling classified a smartphone silicone case under Chapter 40; this alternative is theoretically plausible but contrary to established CBP practice as shown in the cited rulings. General rate would need verification from supplied 4016.99 rows (no rate shown at that level in verified data). | |
| 8517.62.00.90 | Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus | Free | Rejected under GRI 1. A protective silicone case is not a machine for transmission/reception/conversion of voice or data. No supplied ruling supports classification of a smartphone protective case under 8517. General rate: Free, but inapplicable here. |
| 6307.90 | Other: | Rejected under GRI 3(b). The microfiber lining is an interior comfort/scratch-protection element; the essential character of the article is imparted by the molded silicone outer shell (structure, protection, raised bezel design). Chapter 63 classification would require the textile component to dominate essential character, which is not supported by the product description. |
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