Phone Cases HS Code — Plastic vs Leather Classification Guide
Phone cases are a $20B/year import category, and the HS classification depends entirely on the outer surface material. A plastic case and a leather case for the same phone get different codes, different duty rates, and a 14-percentage-point spread in US duty. Most Amazon sellers don't know this.
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The material split
HS 3926.90 — other articles of plastics. Covers: TPU cases, silicone cases, clear plastic cases, hard polycarbonate cases, and hybrid cases where the outer surface is plastic. US duty: 3.3%.
HS 4202.92 — containers with outer surface of sheeting of plastics or of textile materials. Covers: wallet-style folio cases, cases with fabric/textile/leather outer surface, and flip cases. US duty: 17.6% (if textile surface) or 8% (some subheadings).
HS 4202.91 — containers with outer surface of leather. Genuine leather phone cases. US duty: 8%.
How to classify your phone case
Step 1: What is the outer surface? If it's plastic (TPU, silicone, PC, acrylic) with no textile or leather covering, it's 3926.90.
Step 2: Does it have pockets, card slots, or a folio design? Wallet-style cases with card slots move toward 4202 because they function as a 'container' for carrying items, not just protection.
Step 3: Is the outer surface textile or leather? Then it's 4202.91 (leather) or 4202.92 (textile/plastic sheeting in the 4202 sense).
The critical distinction: a simple snap-on plastic shell is 3926.90. The moment you add a textile exterior or wallet functionality, you're in 4202 territory with 3–5x the duty rate.
Duty comparison
Real impact on margin:
- US: 3926.90 = 3.3% | 4202.92 = 17.6%. On a $2 FOB case, that's $0.066 vs $0.352 per unit.
- EU: 3926.90 = 6.5% | 4202.92 = 3.8%. EU actually charges MORE for pure plastic cases.
- Canada: 3926.90 = 6.5% | 4202.92 = 9.5%.
- UK: 3926.90 = 6.5% | 4202.92 = 3.8%.
Frequently asked questions
- What about phone cases with built-in kickstands?
- Kickstand doesn't change the classification. It's still determined by outer surface material — a plastic case with a kickstand is 3926.90.
- MagSafe-compatible cases — any different?
- No. The magnets don't affect classification. A MagSafe-compatible TPU case is 3926.90. A MagSafe-compatible leather wallet is 4202.91.
- What about screen protectors?
- Tempered glass screen protectors classify under 7007.19 or 7020.00 (glass articles), not with phone cases. Plastic film protectors go to 3919 or 3926.90.
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