Agricultural Coating/Rubberized Plastic Finger Cots Gloves
CN β USAI Analysis
π§€ Agricultural Coating / Rubberized Plastic Finger Cots & Gloves
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
π I. Product Definition & Classification: Are You Sure About "Finger Cots"?
Agricultural Coating / Rubberized Plastic Finger Cots are small, protective coverings worn over individual fingers or the entire hand. They are primarily used in agriculture, packaging, assembly, and light industrial tasks to protect hands from chemicals, dirt, abrasions, or to provide a better grip.
In international trade, they are generally classified under Chapter 39 (Plastics) or Chapter 40 (Rubber), depending on their primary material composition and manufacturing process.
Key Distinction: * Plastic-based (PVC/PE): If made primarily of synthetic plastic polymers, they fall under Chapter 39. * Rubber-based (Latex/Nitrile): If made primarily of natural or synthetic rubber, they fall under Chapter 40.
β οΈ Critical Identification Point:
- If the product is a single-finger cover (often called "finger cots") and is made of plastic, it is typically classified under 3926.
- If it is a full glove with distinct fingers and made of plastic, it may also fall under 3926 or 3926.90.
- If the product is rubberized (e.g., latex dipped plastic fabric), it might be classified under 4015 (Rubber apparel) or 4016 (Other rubber articles), but for agricultural or industrial single-use plastic gloves, 3926 is the most common.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Material Type |
|---|---|---|---|
3926.90.90.00 |
Other articles of plastics and articles of other materials of heading 39.01 to 39.14 | Most Common for Plastic Finger Cots/Gloves. Includes single-use PVC/PE finger cots, plastic agricultural gloves. | β Plastic (PVC/PE) |
3926.20.00.00 |
Other articles of clothing and clothing accessories, knitted or crocheted | If the finger cots are knitted fabric coated with plastic (e.g., cotton gloves dipped in PVC), this may apply. | β Plastic-coated Textile |
4015.11.00.00 |
Surgical gloves | Excluded unless specifically certified as medical/surgical. Agricultural gloves are not surgical. | β Rubber/Latex |
4015.19.00.00 |
Other surgical or medical rubber goods | Excluded for agricultural use. | β Rubber |
4016.93.00.00 |
Other articles of cellular rubber | If made of sponge rubber or similar foam rubber for grip. | β Rubber |
π Key Reminder:
- Do NOT classify agricultural plastic gloves under6116(Knitted gloves) or6216(Woven gloves) if they are primarily plastic-coated or made of solid plastic. The plastic component usually defines the classification under Chapter 39.
- "Finger Cots" specifically (covering just the fingertip) are often treated as "other articles of plastic" (3926.90) rather than gloves.
- For 2026, many countries have tightened controls on single-use plastics, but HS codes remain largely stable. Check local interpretations for "eco-friendly" biodegradable plastics, which may still fall under3926if made from PLA or similar bioplastics.
π° III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 3926.90.90.00 ββ Other articles of plastics (Most Common for Plastic Finger Cots/Gloves)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% (Ad valorem) |
| USITC Additional Tariff | +25% (Under USITC Footnote 9903.01.25 for many plastic articles from China) |
| IEEPA Additional Tariff | +10% (Under IEEPA Section 301 for China/Hong Kong products, effective Nov 10, 2025) |
| Total Tariff Rate | 40.3% |
| Tax Calculation | CIF Value Γ 40.3% |
| De Minimis Exemption Eligible? | β No (Denied for Section 301 goods) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3926.90.90.00 β FOOTNOTE:9903.01.25 |
π Explanation:
- "USITC 25%": Comes from the 301 Tariff list for specific plastic articles.
- "IEEPA 10%": The new additional tariff effective Nov 2025.
- Total 40.3%: This is a high tariff. Proper declaration is critical. Over-declaring as "surgical" (4015) is fraud if not certified.
π― 2. 3926.20.00.00 ββ Plastic-coated Knitted/Crocheted Gloves
| Item | Content |
|---|---|
| Base Tariff Rate | 9.1% |
| USITC Additional Tariff | +25% (if applicable under 301 list for textile-plastic composites) |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 44.1% |
| Tax Calculation | CIF Value Γ 44.1% |
| De Minimis Exemption Eligible? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:3926.20.00.00 |
π Note:
- If the glove is knitted fabric dipped in plastic (e.g., cotton inner + PVC outer), it may fall here.
- However, many "plastic gloves" for agriculture are solid plastic molded, not knitted, so3926.90.90.00is more common.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Required Documentation Checklist (Missing items will cause delays)
| Document | Mandatory? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Material (PVC/PE/Latex), thickness, size, single-use/multi-use |
| β Product Photos (Clear) | βοΈ | Show full glove/finger cot, packaging, label with material info |
| β Commercial Invoice | βοΈ | Clearly state "Plastic Finger Cots for Agricultural Use" β NOT "Surgical Gloves" |
| β Certificate of Origin (CO) | βοΈ | If non-China origin, may qualify for lower rates |
| β FDA Food Contact Statement | βοΈ | If used in food handling/agriculture, prove compliance |
| β Material Safety Data Sheet (MSDS) | βοΈ | For chemical resistance claims |
β 2. Declaration Tips (Key Mantra)
π₯ "Material First, Use Clear, No Medical Claim, Tariff Lower!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Solid Plastic Finger Cots | 3926.90.90.00 - "Plastic Finger Cots" |
Declaring as "Surgical Gloves" β Fraud/Seizure |
| PVC-Coated Cotton Gloves | 3926.20.00.00 - "Plastic-Coated Knitted Gloves" |
Declaring as "Cotton Gloves" (6116) β 9.1% base + 10% IEEPA = 19.1% (Lower but risky if material is >50% plastic) |
| Latex/Nitrile Agricultural Gloves | 4015.19.00.00 - "Other Rubber Gloves" |
Declaring as "Plastic Gloves" β Classification Error |
| Biodegradable Plastic Cots | 3926.90.90.00 - "Biodegradable Plastic Articles" |
Mislabeling as "Natural Rubber" β Penalties |
β 3. Special Cases
| Situation | Handling Advice |
|---|---|
| OEM Private Label | Provide client order + design specs. Avoid "generic" descriptions. |
| Biodegradable/Compostable | Provide certification (e.g., BPI, OK Compost). Still 3926, but may face environmental import checks. |
| Food-Grade Use | Must provide FDA 21 CFR compliance statement. If not provided, customs may question food safety. |
| Mixed Shipments (Gloves + Tools) | Declare separately. Gloves under 3926, tools under 8207 or similar. Do not lump under one code. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.90.90.00 |
40.3% | FDA (if food contact) | High tariff due to 301 + IEEPA |
| π¨π³ China | 3926.90.90.00 |
5% - 9% | CCC (if applicable) | Lower tariff for domestic use |
| πͺπΊ EU | 3926.90.90.90 |
4.2% (Duty) + VAT | REACH, LFGB (if food) | No 301 tariffs, but strict chemical regulations |
| π¬π§ UK | 3926.90.90.90 |
4.2% | UKCA | Post-Brexit rules apply |
| π¦πΊ Australia | 3926.90.90.00 |
5% | ACMA/Therapeutic Goods (if medical) | No high additional tariffs |
π Conclusion:
- USA is the most expensive market due to Section 301 + IEEPA tariffs (Total ~40%).
- EU/UK/AU have lower duties but stricter chemical/environmental regulations (REACH, LFGB).
- China has low tariffs but is increasingly strict on quality and safety standards for agricultural inputs.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring Plastic Gloves as Surgical Gloves (4015)
π Consequence: Seizure, fines, and possible fraud investigation if no FDA approval.
Correct: Use 3926 or 4015.19 (if truly rubber and non-surgical).
β Mistake 2: Ignoring IEEPA 10% Tariff (Effective Nov 2025)
π Consequence: Underpayment of duties, penalties, and delays.
Correct: Factor in 40.3% total tariff for US imports from China.
β Mistake 3: Using "Gloves" Generic Description
π Consequence: Customs cannot determine material β Hold for inspection.
Correct: Specify "Single-use PVC Finger Cots for Agricultural Use."
β Mistake 4: Not Disclosing Biodegradable Claims
π Consequence: If labeled "biodegradable" but no certification, it may be rejected as false advertising.
Correct: Attach certification documents.
β Correct Declaration Example:
"Single-use Polyethylene (PE) Finger Cots, Unlined, for Agricultural Hand Protection, Not Surgical, BPA-Free, FDA Food Contact Compliant"
π― VII. Conclusion: Precision Classification Saves Money!
π― Remember:
πΉ "Plastic = 3926, Rubber = 4015, Surgical = 4015.11 (No Medical Claim!)"
πΉ "US Tariff = 40.3%, EU Tariff = 4.2%, But Check REACH!"
πΉ "Declare Material, Use, and Compliance β Avoid Penalties!"
π Pro Tip:
If your plastic gloves are made in Vietnam, Thailand, or Malaysia, you may avoid the IEEPA 10% + 301 25% tariffs. Check for Rules of Origin and consider transshipment or supply chain diversification if shipping to the US.
π£ Immediate Action:
π Contact a Customs Broker + Provide Material Data Sheet + Apply for Advance Ruling
π Ensure smooth customs clearance, avoid penalties, and optimize your agricultural supply chain!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Your Every Dollar of Duty is Worth Precise Calculation!
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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) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β 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 β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β 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.