Finger Cots
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926904000 | 12.8% | CN | US | Official Doc |
| 9603294090 | 0.0% | CN | US | Official Doc |
| 9603298090 | 0.0% | CN | US | Official Doc |
| 8543704500 | 37.6% | CN | US | Official Doc |
| 8543708500 | 35.0% | CN | US | Official Doc |
AI Analysis
ποΈ Finger Cots (Gloves & Brushing Devices)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Clearance Strategy
π I. Product Definition & Classification: Do You Really Know "Finger Cots"?
"Finger Cots" are small, protective coverings worn on the fingertips. In international trade, their classification depends entirely on function, material, and accessories. They are broadly categorized into two main types:
1. Protective/Industrial Finger Cots (Plastic/Rubber):
Simple protective covers, often used in electronics assembly, cleanrooms, or food handling. They are classified primarily by material composition (usually plastics).
2. Hygienic/Cleaning Finger Cots (Brushed):
Finger cots that include attached bristles for cleaning teeth, gums, or surfaces. These fall under brushes for personal use or toilet purposes.
β οΈ Key Distinction Point:
- If it is a plain plastic/rubber cover with no bristles β Classified under Chapter 39 (Plastics).
- If it has bristles for brushing teeth/cleaning β Classified under Chapter 96 (Brushes).
- If it contains heating elements β Classified under Chapter 85 (Electrical Equipment).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Category |
|---|---|---|---|
3926.90.40.00 |
Articles of plastic, not elsewhere specified (e.g., plain finger cots) | Industrial protection, cleanrooms, food hygiene, medical exams | Plastics |
9603.29.40.90 |
Toothbrushes and other toilet brushes for the person (with finger cots/bristles) | Oral hygiene, baby care, pet grooming | Brushes (Oral/Hygiene) |
9603.29.80.90 |
Other toilet brushes for the person (e.g., finger cots for scrubbing) | Cleaning fingernails, exfoliation, personal hygiene | Brushes (Other Hygiene) |
8543.70.45.00 |
Electric heating apparatus with individual temperature control (e.g., heated finger cots) | Medical therapy, cold therapy, beauty devices | Electrical/Heating |
8543.70.85.00 |
Other electrical machines and apparatus (non-heating or unspecified electrical finger cots) | Smart finger cots with sensors, LED lights, non-heating electrical functions | Electrical/Other |
π Key Reminder:
- Plain plastic/rubber finger cots MUST be classified under 3926.90.40.00. Do not misclassify as brushes if they lack bristles.
- Finger cots with bristles are considered "brushes for personal use." The presence of bristles is the decisive factor for Chapter 96.
- Heated finger cots are classified under Chapter 85. The presence of heating elements overrides the material classification.
π° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and subsequent imports)
π― 1. 3926.90.40.00 ββ Plastic Finger Cots (Non-Brushed)
| Item | Content |
|---|---|
| Base Duty Rate | 2.8% (ad valorem) |
| Section 301 Surtax | +0.0% (No additional 301 duty for this specific subheading) |
| Section 122 Duty | +10.0% (Under IEEPA, targeting China/ HK products) |
| Total Duty Rate | 12.8% |
| Tax Calculation | CIF Value Γ 12.8% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:3926.90.40.00 β FOOTNOTE:122 |
π Explanation:
- Base Duty 2.8%: Standard MFN rate for plastic articles.
- Section 122 Duty 10%: A specific surcharge under IEEPA for certain Chinese-origin goods, including plastic goods.
- Total 12.8%: Moderate-high tariff. Must be factored into cost calculations.
π― 2. 9603.29.40.90 ββ Finger Cot Toothbrushes (Oral Hygiene Brushes)
| Item | Content |
|---|---|
| Base Duty Rate | 0.2Β’ each + 7% (ad valorem) |
| Section 301 Surtax | +0.0% |
| Section 122 Duty | +10.0% |
| Total Duty Rate | 0.2Β’ each + 17% (combined specific & ad valorem) |
| Tax Calculation | (Qty Γ 0.2Β’) + (CIF Value Γ 17%) |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:9603.29.40.90 β FOOTNOTE:122 |
π Note:
- This category includes finger cots with bristles for oral hygiene.
- The tariff structure is mixed: a specific duty (per piece) plus an ad valorem duty.
- Total Effective Rate: The 10% Section 122 duty is applied on top of the base 7%.
π― 3. 9603.29.80.90 ββ Other Finger Cot Brushes (Personal Hygiene)
| Item | Content |
|---|---|
| Base Duty Rate | 0.3Β’ each + 3.6% (ad valorem) |
| Section 301 Surtax | +0.0% |
| Section 122 Duty | +10.0% |
| Total Duty Rate | 0.3Β’ each + 13.6% (combined specific & ad valorem) |
| Tax Calculation | (Qty Γ 0.3Β’) + (CIF Value Γ 13.6%) |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:9603.29.80.90 β FOOTNOTE:122 |
π Note:
- This category includes finger cots for scrubbing, exfoliation, or non-oral cleaning.
- The base ad valorem rate is lower (3.6%) than toothbrushes (7%), but the specific duty is slightly higher (0.3Β’ vs 0.2Β’).
- Section 122 Duty (10%) applies to both brush categories.
π― 4. 8543.70.45.00 ββ Heated Finger Cots (With Temperature Control)
| Item | Content |
|---|---|
| Base Duty Rate | 2.6% |
| Section 301 Surtax | +25.0% |
| Section 122 Duty | +10.0% |
| Total Duty Rate | 37.6% |
| Tax Calculation | CIF Value Γ 37.6% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:8543.70.45.00 β FOOTNOTE:301 β FOOTNOTE:122 |
π Explanation:
- Section 301 Surtax (25%): Electronic/electrical appliances from China are subject to the standard 25% Section 301 tariff.
- Section 122 Duty (10%): Additional surcharge applies.
- Total 37.6%: Very High Duty. Heated finger cots are significantly more expensive to import.
π― 5. 8543.70.85.00 ββ Other Electrical Finger Cots (Non-Heating)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surtax | +25.0% |
| Section 122 Duty | +10.0% |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:8543.70.85.00 β FOOTNOTE:301 β FOOTNOTE:122 |
π Note:
- Even if the base duty is 0%, the Section 301 (25%) and Section 122 (10%) surcharges apply.
- Total 35.0%: Still very high, but slightly lower than heated versions (37.6%) due to lower base rate.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (All Mandatory)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: Material (Plastic/Rubber), Function (Plain/Brushed/Heated), Bristle Type |
| β Product Photos (Clear) | βοΈ | Show the product from all angles, especially bristles (if any) or heating elements |
| β Circuit Diagram (For Electrical) | βοΈ | For HS 8543 codes, provide wiring diagrams to prove heating vs. non-heating function |
| β Commercial Invoice | βοΈ | Must specify: "Plastic Finger Cots" OR "Finger Cot Toothbrushes" OR "Heated Finger Cots" |
| β Packing List | βοΈ | Quantity per box, total quantity (critical for specific duties like 0.2Β’/piece) |
| β Certifications (If Applicable) | βοΈ | FDA (for medical/food), FCC (for electrical), UL/ETL |
β 2. Declaration Tips (Key Mantra)
π₯ "Plain Plastic 39, Brushed 96, Heated 85, Declare Precisely!"
| Scenario | Correct Declaration | Incorrect Action |
|---|---|---|
| Plain plastic finger cots | 3926.90.40.00 |
Misdeclare as brushes β 17% vs 12.8% (Minor diff) or misdeclare as electrical β 35% (Huge penalty) |
| Finger cots with bristles | 9603.29.40.90 or 9603.29.80.90 |
Misdeclare as plastic β Avoids surcharges but risks penalty for wrong classification |
| Heated finger cots | 8543.70.45.00 |
Misdeclare as plastic β 37.6% vs 12.8% (Large tax evasion risk) |
| Smart finger cots (LED/Sensor) | 8543.70.85.00 |
Misdeclare as plastic β 35.0% vs 12.8% |
π Critical Warning:
- Do NOT declare heated finger cots as "Plastic Finger Cots" to avoid the 25% Section 301 tariff. Customs may inspect and find heating elements, leading to back taxes, fines, and shipment delays.
- Do NOT omit the word "Brush" if bristles are present. "Finger Cot" alone might be interpreted as plastic.
β 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Finger Cots | Provide design drawings. If bristles are added, classify under Chapter 96. |
| Finger Cots for Medical Use | Still classified by function. If plain plastic β 3926. If heated β 8543. FDA may require additional registration. |
| Finger Cots with Both Bristles & Heating | Likely classified under 8543 (Electrical) because electrical function usually takes precedence over mechanical/brush function in HTSUS. Consult expert for ruling. |
| Mixed Container (Plastic + Brushed) | Separate line items on the invoice. Do not combine. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Remarks |
|---|---|---|---|---|
| πΊπΈ US | 3926.90.40.00 (Plastic) |
12.8% | FDA (if medical) | 37.6% for Heated |
| πͺπΊ EU | 3926.90.99 (Plastic) |
0% - 4.5% | CE, REACH | No Section 122/301 |
| π¨π³ China | 3926.90.90 (Plastic) |
5% - 9.5% | CCC (if electrical) | Lower duties, but export restrictions may apply |
| π¬π§ UK | 3926.90.99 (Plastic) |
0% - 4.5% | UKCA, REACH | Post-Brexit rules apply |
| π¨π¦ Canada | 3926.90.90 (Plastic) |
0% - 6.5% | CSA, Health Canada | NAFTA/CUSMA benefits may apply |
π Conclusion:
- US Market is the most expensive due to Section 301 and Section 122 tariffs.
- EU and UK are more favorable with 0% to 4.5% for plain plastic goods.
- Heated/Electrical finger cots face high tariffs globally, but US has additional political surcharges.
π VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
β Mistake 1: Declaring heated finger cots as "Plastic Finger Cots"
π Consequence: 37.6% vs 12.8% duty difference. Customs will audit, impose penalties, and possibly seize goods.
β Mistake 2: Ignoring the "Brush" function in description
π Consequence: If bristles are present but declared as plastic, customs may reclassify under Chapter 96 (17% vs 12.8%) and assess back duties.
β Mistake 3: Not providing a circuit diagram for electrical finger cots
π Consequence: Customs cannot determine if it is heating (8543.70.45) or non-heating (8543.70.85). Delay in clearance.
β Mistake 4: Using generic term "Finger Cots" on Invoice
π Consequence: Too vague. Must specify "Plastic Finger Cots", "Finger Cot Toothbrushes", or "Heated Finger Cots".
β Correct Declaration Example:
"Plastic Finger Cots, Nitrile, Non-Sterile, for Industrial Use, HS Code 3926.90.40.00"
OR
"Heated Finger Cots, Electric, with Temperature Control, Model XYZ, HS Code 8543.70.45.00"
π― VII. Conclusion: Professional Declaration Saves Money!
π― Remember the Mantra:
πΉ "Plain Plastic 39, Brushed 96, Heated 85, Declare Precisely!"
πΉ "Section 122 is 10%, Section 301 is 25%, Don't Ignore Them!"
π Pro Tip:
If your finger cots are originating from Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions (Section 122).
For heated finger cots, consider Section 301 Exclusions if available, though many have expired.
Recommendation: Apply for a Pre-Ruling (Advance Ruling) from CBP for ambiguous products (e.g., heated + bristled).
π£ Immediate Action:
π Contact a licensed customs broker
π€ Provide clear product images + function description
π Ensure your HS Code matches your product's actual function, not just its appearance!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Cent Saved is Pure Profit!
Customer Reviews
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.