| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 6216002600 | Gloves, mittens and mitts: --> Impregnated, coated or covered with plastics or rubber: --> Other: --> Without fourchettes: --> Other: --> Other | Doc | 44.5% | CN | US | 2025-05-12 |
| 4203294000 | Articles of apparel and clothing accessories, of leather or of composition leather: --> Gloves, mittens and mitts: --> Other: --> Other: --> Other: --> For other persons: --> Not lined | Doc | 67.6% | CN | US | 2025-05-12 |
| 3926201010 | Other articles of plastics and articles of other materials of headings 3901 to 3914: --> Articles of apparel and clothing accessories (including gloves, mittens and mitts): --> Gloves, mittens and mitts: --> Seamless --> Surgical and medical | Doc | 30.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "GARDEN GLOVES" declaration. Here's a detailed analysis of each code provided, designed to help you understand the classification and potential costs.
Important Note: The correct HS code is crucial for accurate import/export. The description alone can be ambiguous. I'll highlight key considerations for each code.
1. HS Code: 6216.00.26.00 – Gloves, mittens and mitts: Impregnated, coated or covered with plastics or rubber: Other: Without fourchettes: Other: Other
- Breakdown:
- 62: Articles of apparel and clothing accessories, knitted or crocheted. (This indicates the gloves are knitted or crocheted)
- 16: Gloves, mittens and mitts. (Specifically identifies the item type)
- 00: General heading for gloves, mittens and mitts.
- 26: Impregnated, coated or covered with plastics or rubber. (This is a key differentiator – the gloves have a plastic/rubber coating)
- 00: Other (Further specifies the type within the coated category)
- Tax Implications:
- Basic Duty: 7.0%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 44.5%
- Considerations:
- Material: Confirm the primary material is knitted fabric. If the fabric is woven, this code is incorrect.
- Coating: The presence of a plastic or rubber coating is essential for this code.
- Fourchettes: This code applies to gloves without fourchettes (the piece of fabric between the thumb and fingers).
2. HS Code: 4203.29.40.00 – Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens and mitts: Other: Other: Other: For other persons: Not lined
- Breakdown:
- 42: Articles of leather or of composition leather. (Indicates the gloves are made of leather or a leather substitute)
- 03: Gloves, mittens and mitts.
- 29: Other (Further specifies the type within the leather category)
- 40: Other (Further specifies the type within the leather category)
- 00: Not lined (Gloves are not lined)
- Tax Implications:
- Basic Duty: 12.6%
- Additional Duty: 25.0%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 67.6%
- Considerations:
- Material: Crucially, these gloves must be made of leather or composition leather. If they are fabric, plastic, or another material, this code is incorrect.
- Lining: Confirm the gloves are not lined. If they have a lining, a different code will apply.
- "For other persons": This code is for gloves not specifically designed for medical or protective use.
3. HS Code: 3926.20.10.10 – Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): Gloves, mittens and mitts: Seamless --> Surgical and medical
- Breakdown:
- 39: Plastics and articles thereof. (Indicates the gloves are made of plastic)
- 26: Other articles of plastics.
- 20: Articles of apparel and clothing accessories.
- 10: Gloves, mittens and mitts.
- 10: Seamless (Gloves are seamless)
- Tax Implications:
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 30.0%
- Considerations:
- Material: These gloves must be made of plastic.
- Seamless: The gloves must be seamless.
- Surgical and Medical: This code is specifically for surgical or medical gloves. If they are garden gloves, this code is incorrect.
Recommendation & Next Steps:
Based on the description "GARDEN GLOVES", HS Code 6216.00.26.00 is the most likely correct code, assuming they are knitted fabric with a plastic/rubber coating.
However, it is critical to verify the following:
- Material Composition: What is the primary material of the gloves? (Knitted fabric, leather, plastic?)
- Coating: Do they have a plastic or rubber coating?
- Lining: Are they lined or unlined?
- Seamless: Are they seamless?
- Intended Use: Are they specifically for surgical/medical purposes?
Please provide more details about the gloves' construction and intended use, and I can help you confirm the correct HS code.
Important Reminders:
- Accuracy is Key: Using the wrong HS code can lead to delays, fines, and other penalties.
- Official Ruling: For absolute certainty, consider obtaining an official binding ruling from your local customs authority.
- April 2, 2025: Be aware of the upcoming changes to additional duties.