Summary: The polarization tensor is a geometric quantity associated with a domain. It is a signature of the small inclusion’s existence inside a domain and used in the small volume expansion method to reconstruct small inclusions by boundary measurements. In this paper, we consider the question of the polarization tensor vanishing structure of general shape. The only known examples of the polarization tensor vanishing structure are concentric disks and balls. We prove, by the implicit function theorem on Banach spaces, that a small perturbation of a ball can be enclosed by a domain so that the resulting inclusion of the core-shell structure becomes polarization tensor vanishing. The boundary of the enclosing domain is given by a sphere perturbed by spherical harmonics of degree zero and two. This is a continuation of the earlier work [the authors, Appl. Anal. 101, No. 4, 1330–1353 (2022; Zbl 1489.35043)] for two dimensions.