Phone Case (Cell Phone, iPhone, Android) - HTS Code 3926.90.99.89

Phone cases categorized under HTS code 3926.90.99.89 encompass a wide variety of protective covers designed specifically for mobile telecommunication devices, including both iPhone and Android models. These articles are primarily composed of plastic materials such as polycarbonate, thermoplastic polyurethane (TPU), or silicone. They function as a protective shell, shielding the device from impact, scratches, and environmental debris. The category includes snap-on hard shells, flexible silicone sleeves, and rugged multi-layered hybrid cases. While these products may feature aesthetic enhancements like printed graphics, textures, or integrated kickstands, their primary utility is the physical protection of the handheld device. Manufacturers often design these cases to maintain access to ports, buttons, and cameras, ensuring the phone remains fully operational while enclosed. In the context of international trade and US Customs, these items are treated as articles of plastic rather than accessories of telecommunication apparatus, provided they do not incorporate electronic components or specialized hardware that would warrant classification elsewhere.

Important: AI output requires professional review

Moya provides AI-assisted research for U.S. import workflows. Results are not a binding CBP ruling, legal advice, customs brokerage advice, or filing instruction. Verify HTS codes, duties, and compliance requirements with a licensed customs broker or official source before relying on them.

Reference HTS Code

3926.90.99.89

For research only. Verify the latest schedule and official requirements before filing.

AI Classification Reasoning

The classification of plastic phone cases under HTSUS 3926.90.99.89 is determined by General Rules of Interpretation (GRI) 1 and 6. GRI 1 dictates that classification is governed by the terms of the headings and any relative section or chapter notes. Heading 3926 covers 'Other articles of plastics.' While phone cases are used with electronic devices, they are excluded from Heading 8517 (telecommunication apparatus) because they are not integral to the phone's operation, following Note 2(s) to Section XVI. Furthermore, they are generally excluded from Heading 4202 (travel goods/containers) unless they have a specially shaped interior for long-term storage or are made of leather or textiles. Since these cases are essentially protective skins of plastic, they fall into the residual Heading 3926. Under GRI 6, the subheading 3926.90.99.89 is identified as the residual 'Other' category for plastic articles not specifically mentioned in other subheadings. This classification has been consistently upheld by multiple CBP Cross Rulings (e.g., HQ H016075), which clarify that simple protective covers do not constitute 'parts' under HTS 8517.

Tariff Information

General rate—

🔒Section 301 surcharge (China origin)
🔒Section 232 (steel/aluminum)
🔒IEEPA tariffs
🔒Exclusion list lookup
🔒Tariff impact notes

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FAQ

What is the General Rate of Duty for HTS 3926.90.99.89?: The General Rate of Duty for this HTS code is 5.3%. However, products originating from China may be subject to additional Section 301 trade remedies.
Do leather phone cases use this same HTS code?: No. Phone cases made of genuine leather or composition leather are classified under Heading 4202, which covers containers and similar articles, typically resulting in different duty rates.
Why isn't a phone case classified as a phone accessory in Chapter 85?: US Customs defines 'parts' and 'accessories' strictly. Because a phone functions perfectly without a case, the case is considered an optional protective article of its constituent material (plastic) rather than a functional part of the electronic device.