The tariff classification of athletic mouthguards and a mouthguard case from Sweden.

N358238 February 26, 2026 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 3926.90.9989; 9506.99.6080 Usama Aziz Frontlife AB / lobloo® Krukmakargatan 28 Stockholm 11851 Sweden RE: The tariff classification of athletic mouthguards and a mouthguard case from Sweden. Dear Mr. Aziz: In your letter dated January 27, 2026, you requested a tariff classification ruling. Photographs and descriptions of two athletic mouthguards and a case were submitted with your inquiry. The “SLICK” and “PRO-FIT” sports mouthguards are worn by athletes as personal protective devices. The items are intended to protect the wear’s teeth and jaw from impact injuries during active participation in contact sports. Both styles come in a variety of colors and are sized according to the athlete’s age: Large (14 years and older) and Medium (ages 10 to 13). The mouthguard case is made of a rigid plastic shell with an inner soft lid component. It is designed to hold a single sports mouthguard and provide protective storage. The case fits most standard mouthguard shapes and sizes and is not limited to lobloo® mouthguards only. The case is sold separately as an accessory and is not imported together with the mouthguards. As this mouthguard case would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9989, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” The general rate of duty is 5.3 percent ad valorem. The applicable subheading for the mouthguards will be 9506.99.6080, HTSUS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." The general rate of duty will be 4% ad valorem. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Irene Tsiavos at Irene.Tsiavos@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division