护指套
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4014905000 | 14.2% | CN | US | Official Doc |
| 4014901000 | 10.0% | CN | US | Official Doc |
| 9021294000 | 10.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 9021298000 | 10.0% | CN | US | Official Doc |
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AI Analysis
🩹 Finger Protectors (Dental Guards / Finger Cots) – The Ultimate 2026 HS Code & Tax Guide
🌐 HS Code Classification & Clearance Strategy | 2026 Updated Tariff Analysis | Professional Customs Protocol
📌 I. Product Definition: What Exactly are "Finger Protectors"?
Finger Protectors (also known as Finger Cots or Dental Fingerguards) are small, tubular devices worn over the fingertip. Their primary functions include: 1. Dental Protection: Preventing dental professionals from cutting fingers with instruments or getting contaminated by oral fluids. 2. Medical/Industrial Hygiene: Protecting sterile wounds or preventing cross-contamination in food processing and electronics manufacturing.
Material Logic: Typically made from Sulfurized Rubber (Latex/Nitrile) or Plastic/Thermoplastic (PVC/Nylon).
⚠️ Critical Distinction:
- Rubber/Elastic: Must be classified under Chapter 40 (Rubber Goods).
- Rigid/Plastic: Must be classified under Chapter 90 (Medical Instruments) or Chapter 39 (Plastics), depending on specific design and use.
- Misclassification Risk: Confusing "Dental Accessories" with "General Plastic Goods" leads to massive tax disparities.
📦 II. HS Code Classification Matrix (2026 Official Tariff Data)
Based on the 2026 Tariff Schedule and Product Logic, here is the detailed breakdown for Finger Protectors:
| HS Code | Product Description | Material Logic | Tax Rate (Total) | Tax Breakdown |
|---|---|---|---|---|
| 4014.90.50.00 | Hygiene/Medical Rubber Goods | Sulfurized Rubber (Latex/Nitrile). Classified as "Other hygiene/medical products". |
14.2% | Base: 4.2% Add-on: 0% Section 301 (122): 10% |
| 4014.90.10.00 | Medical/Rubber Fingerguards | Sulfurized Rubber or Moulded Plastic. Strictly medical/protective form. |
10.0% | Base: 0.0% Add-on: 0% Section 301 (122): 10% |
| 9021.29.40.00 | Dental Protective Accessories | Plastic. Specifically for dental protection (oral cavity use). |
10.0% | Base: 0.0% Add-on: 0% Section 301 (122): 10% |
| 9021.29.80.00 | Artificial Teeth & Dental Accessories | Plastic/Silicone. Covers all dental auxiliary appliances. |
10.0% | Base: 0.0% Add-on: 0% Section 301 (122): 10% |
| 3926.90.99.89 | Other Plastic Articles | General Plastic (PVC/Nylon). Non-specific dental or hygiene use. |
22.8% | Base: 5.3% Add-on: 7.5% Section 301 (122): 10% |
💰 III. 2026 Tax Rate Deep Dive: Decoding the 10% vs. 22.8% Gap
✅ Target Market: USA (US)
✅ Origin: China (CN)
✅ Validity: Effective Nov 10, 2025 (Current 2026 Rules)
🎯 Scenario A: The "Sweet Spot" (10.0% Total Tax)
Applicable to HS Codes: 4014.90.10.00, 9021.29.40.00, 9021.29.80.00
| Item | Details |
|---|---|
| Base Tariff | 0% (Zero-rated for most medical/dental specific items) |
| Section 301 (122 Clause) | +10% (Mandatory "China" tariff) |
| Other Add-ons | 0% (No Section 301/301 Footnote surcharges) |
| Total Tax | 10.0% |
| Legal Logic | These codes are specifically tailored for Medical/Dental purposes, granting them Base Tariff exemptions. Only the standard Section 301 (122) applies. |
📌 Why this matters: This is the optimal classification. It saves you 12.8% compared to the general plastic category.
🎯 Scenario B: The "High Cost" Trap (22.8% Total Tax)
Applicable to HS Code: 3926.90.99.89
| Item | Details |
|---|---|
| Base Tariff | 5.3% (General "Other Plastic" rate) |
| Section 301 (122 Clause) | +10% (Standard China tariff) |
| Section 301 (Add-on) | +7.5% (Additional tariff on general plastic goods) |
| Total Tax | 22.8% |
| Legal Logic | This code is a "兜底" (catch-all) for General Plastic Articles. It lacks the specific "Medical/Dental" designation, triggering the higher base tariff (5.3%) AND the additional 7.5% surcharge. |
⚠️ Critical Warning: If your product is a Plastic Finger Protector, do NOT default to
3926.90.99.89unless it is strictly for non-medical, non-dental industrial use. Otherwise, you are overpaying more than double the tax!
🎯 Scenario C: Rubber Specifics (14.2% vs. 10.0%)
Applicable to HS Codes: 4014.90.50.00 vs. 4014.90.10.00
| Item | Details |
|---|---|
| 4014.90.50.00 | Base: 4.2% + 10% Section 301 = 14.2% |
| 4014.90.10.00 | Base: 0.0% + 10% Section 301 = 10.0% |
| Difference | 4.2% Tax Savings by proving it fits the "Specific Medical" subheading. |
📌 Explanation: The "50" subcategory (general hygiene) has a base tariff. The "10" subcategory (specific medical/protective) often enjoys a Base Tariff Exemption, saving you an extra 4.2%.
🛠️ IV. Customs Clearance Action Plan: How to Pass Inspection Smoothly
✅ 1. Documentation Checklist (Must-Have)
| Document | Requirement | Purpose |
|---|---|---|
| Product Specification Sheet | ✔️ | Must explicitly state: "Material: Sulfurized Rubber" OR "Material: Dental Grade Plastic". |
| Usage Declaration | ✔️ | Must state: "For Dental Protection" or "Medical Hygiene Use". This justifies HS 9021 or 4014.90.10. |
| Technical Drawings | ✔️ | Show the tubular shape and thickness to prove it's not a "general glove" or "general plastic cup". |
| Marketing Photos | ✔️ | Show the product being worn on a glove finger or in a dental setting. |
| Commercial Invoice | ✔️ | Description: "Finger Protectors, Medical Grade, Rubber/Plastic". Avoid generic terms like "Plastic Accessories". |
✅ 2. Declaration Strategy (The "Golden Rule")
🔥 Strategy: "Define by Use, Not Just by Material"
| If your product is... | Declare as... | HS Code to Select | Tax Rate |
|---|---|---|---|
| Dental Fingerguards (Plastic) | "Dental Protection Accessory" | 9021.29.40.00 / 9021.29.80.00 |
10.0% |
| Medical/Rubber Fingerguards | "Medical Protective Gloves/Cots" | 4014.90.10.00 |
10.0% |
| General Hygiene Rubber Cots | "Hygiene Rubber Product" | 4014.90.50.00 |
14.2% |
| Industrial Plastic Caps (No Medical Use) | "Other Plastic Articles" | 3926.90.99.89 |
22.8% |
⚠️ NEVER declare a dental product as 3926.90.99.89 ("Other Plastic") just because it's easier. You will pay 22.8% instead of 10%.
✅ 3. Special Scenarios
| Scenario | Risk | Solution |
|---|---|---|
| Mixed Packaging (Rubber + Plastic) | Customs may split the shipment or tax at the highest rate. | Declare separately. If mixed, declare the majority or the primary medical component. |
| "Generic" Name on Invoice | Risk of "General Plastic" classification (3926). |
Invoice Title: "Dental Finger Cots, Medical Grade". |
| Material Ambiguity | "Plastic" vs. "Rubber" dispute. | Provide Material Safety Data Sheet (MSDS) confirming "Sulfurized Rubber" if you want 4014. |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Effective Tax | Notes |
|---|---|---|---|
| 🇺🇸 USA | 9021.29.40.00 / 4014.90.10.00 |
10.0% | Avoid 3926 (22.8%). |
| 🇨🇳 China | 9021.29.40.00 |
0% - 5% | Domestic import rates vary; generally lower for medical. |
| 🇪🇺 EU | 9021.29 (Various) |
2.5% - 5% | Requires CE/FDA equivalent. No Section 301. |
| 🇯🇵 Japan | 9021.29 |
3.0% - 4.5% | High quality control required. |
📌 Key Takeaway: The USA is the only market with the Section 301 (122 Clause) surcharges. Proper classification here is the only way to avoid the 22.8% trap.
📌 VI. Common Pitfalls & Blood-Tested Lessons
❌ Mistake 1: "It's plastic, so I'll use 3926."
👉 Result: Tax jumps from 10% to 22.8%. Loss: 12.8% margin.
👉 Fix: If used for Dental/Medical, force 9021 classification.
❌ Mistake 2: "It's rubber, so I'll use 4014."
👉 Result: Might get taxed at 14.2% (4014.90.50) instead of 10.0% (4014.90.10).
👉 Fix: Ensure your invoice specifies "Medical/Protective" to qualify for the 0% base tariff (4014.90.10).
❌ Mistake 3: Generic description "Finger Covers".
👉 Result: Customs officer guesses "General Plastic" (3926).
👉 Fix: Use Specific Terms: "Dental Finger Guards", "Medical Finger Cots".
🎯 VII. Conclusion: Smart Classification = High Profit
🎯 The Formula:
Dental/Medical Use + Plastic/Rubber = HS
9021or4014.90.10= 10% Tax
General/Non-Medical Use + Plastic = HS3926.90.99= 22.8% Tax💡 Pro Tip:
If you are importing Finger Protectors for Dental Clinics, Hospitals, or Pharmacies, ALWAYS claim the9021or4014.90.10codes. The 12.8% tax difference is pure profit.
✨ Customs Clearance, Precision Starts Here!
💼 Your Tax Bill is Calculable. Don't Let It Surprise You.
📞 Action Now: Verify your product's primary use case. If it's medical/dental, declare it as such. If it's general, accept the
3926rate. No more guessing!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.