Medical Disposable Plastic Gloves
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926204010 | 16.5% | CN | US | Official Doc |
| 3926201020 | 10.0% | CN | US | Official Doc |
| 3926204010 | 16.5% | CN | US | Official Doc |
| 3926201020 | 10.0% | CN | US | Official Doc |
| 3926201020 | 10.0% | CN | US | Official Doc |
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AI Analysis
π§€ Medical Disposable Plastic Gloves
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Understand "Disposable Plastic Gloves"?
Medical Disposable Plastic Gloves are essential personal protective equipment (PPE) used in healthcare, laboratories, and industrial settings to prevent contamination and ensure hygiene. In international trade, they are classified based on material composition (plastic vs. rubber) and usage characteristics (disposable).
Key Distinction:
- Plastic Gloves: Typically made from Polyethylene (PE), Polyvinyl Chloride (PVC), or Nitrile. These are often single-use, non-sterile, and lightweight.
- Rubber/Latex Gloves: Made from natural latex or synthetic rubber. These are elastic and often reusable or high-grade sterile.
β οΈ Critical Classification Point:
- If the gloves are made of plastic (e.g., PE, PVC) and are disposable, they fall under Chapter 39 (Plastics).
- If they are made of rubber/latex, they fall under Chapter 40 (Rubber).
- For this analysis, we focus on Plastic Gloves as specified in your query and the provided<DATA>.
π¦ II. HS Code Classification Details (Based on Provided Data)
The <DATA> provided indicates two primary HS Codes for Medical Disposable Plastic Gloves, differing mainly in the 122 Clause Tariff (Section 301/IEEPA additional tariffs).
| HS Code | Product Description | Material/Usage | Base Tariff | 122 Clause Tariff | Total Tax Rate |
|---|---|---|---|---|---|
3926.20.40.10 |
Disposable Plastic Gloves (Specific Plastic Type) | Plastic, Disposable | 6.5% | 10% | 16.5% |
3926.20.10.20 |
Disposable Plastic Gloves (General Plastic Type) | Plastic, Disposable | 0.0% | 10% | 10.0% |
π Explanation of Classification Logic:
-3926.20.40.10: This code is applied when the gloves are matched to specific plastic materials or forms that trigger a 6.5% base tariff. The summary indicates: "Matches disposable plastic gloves, consistent with material, form, and disposable use characteristics."
-3926.20.10.20: This code is applied for general disposable plastic gloves with a 0.0% base tariff. The summary indicates: "Matches disposable plastic gloves, consistent with plastic product material and disposable use."
- Common Factor: Both codes incur a 10% additional tariff under the "122 Clause" (likely referring to Section 301/IEEPA tariffs on Chinese goods imported into the US, effective from Nov 2025).
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Additions)
β Applicable Country: United States (US)
β Country of Origin: China (CN) (Implied by "122 Clause" and typical tariff structures)
β Effective Date: From November 10, 2025 (and subsequent imports)
π― 1. HS Code 3926.20.40.10 ββ Disposable Plastic Gloves (Specific Plastic Type)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Add-on Tariff (122 Clause) | +10% |
| Other Surcharges | 0.0% |
| Total Tax Rate | 16.5% |
| Tax Calculation | CIF Value Γ 16.5% |
| De Minimis Exemption | β Not Applicable (Tariff exceeds de minimis thresholds; strict enforcement applies) |
| Legal Basis Path | HS: 3926.20.40.10 β Base: 6.5% β 122 Clause: 10% |
π Note:
- The 6.5% base tariff suggests a specific sub-category of plastic goods that are not exempt from standard duties.
- The 10% "122 Clause" is a critical additional tariff, likely related to Section 301 or IEEPA tariffs on specific Chinese imports.
- Total 16.5% is moderate but significant for low-margin PPE items.
π― 2. HS Code 3926.20.10.20 ββ Disposable Plastic Gloves (General Plastic Type)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Add-on Tariff (122 Clause) | +10% |
| Other Surcharges | 0.0% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value Γ 10.0% |
| De Minimis Exemption | β Not Applicable (Due to additional tariffs, de minimis may be overridden) |
| Legal Basis Path | HS: 3926.20.10.20 β Base: 0.0% β 122 Clause: 10% |
π Note:
- The 0.0% base tariff indicates a more favorable classification for general plastic disposable gloves.
- However, the 10% additional tariff still applies, making the total rate 10%.
- This is a 5.5% savings compared to3926.20.40.10, so ensuring correct classification is vital.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Preparation Checklist (Non-Negotiable)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: Material (PE/PVC/Nitrile), Type (Disposable), Sterile/Non-Sterile. |
| β Material Safety Data Sheet (MSDS) | βοΈ | Proves non-hazardous nature, crucial for customs and FDA. |
| β Commercial Invoice | βοΈ | Must specify "Medical Disposable Plastic Gloves" and HS Code. Avoid vague terms like "Plastic Products." |
| β Packing List | βοΈ | Show unit count, gross/net weight. |
| β FDA Registration (if applicable) | βοΈ | For medical devices, FDA registration is mandatory for import into the US. |
| β Origin Certificate (CO) | βοΈ | Required for tariff determination and 122 Clause application. |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Material First, Usage Second, Code Accurate, Tariff Lower!"
| Situation | Correct Declaration | Incorrect Practice |
|---|---|---|
| PE Plastic Gloves | 3926.20.10.20 (If general) or 3926.20.40.10 (If specific) |
Declare as "Latex Gloves" β Wrong Chapter 40 |
| PVC Plastic Gloves | Same as above | Declare as "Rubber Gloves" β Wrong Chapter 40 |
| Sterile vs. Non-Sterile | Specify in description; does not change HS Code | Assume sterile = different code |
| Packaging | Declare as "Box of 100 Gloves" | Declare as "Plastic Film" β Wrong Code |
β 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Materials | If gloves contain both plastic and rubber components, classify based on essential character (usually plastic for disposable types). |
| Sterile Medical Gloves | If sterile and intended for surgical use, verify if FDA Class I/II classification affects HS Code. Usually, plastic still falls under 3926. |
| Large Volume Imports | Consider applying for a Binding Ruling from CBP to confirm 3926.20.10.20 vs 3926.20.40.10 before shipment. |
| Origin: Non-China | If gloves are made in Vietnam/Malaysia, 122 Clause (10%) may not apply. Verify origin rules. |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.20.10.20 |
10% (122 Clause) | FDA Registration | Highest cost due to 122 Clause |
| π¨π³ China | 3926.20.10.20 |
5% | NMPA Registration | No 122 Clause |
| πͺπΊ EU | 3926.20.90 |
0% | CE Marking (MDR/IVDR) | No additional tariffs |
| π¬π§ UK | 3926.20.90 |
0% | UKCA Marking | Post-Brexit rules |
| π¦πΊ Australia | 3926.20.90 |
5% | TGA Registration | No additional tariffs |
π Conclusion:
- USA is the most challenging market due to the 10% additional tariff under the 122 Clause.
- EU and UK offer 0% base tariffs but require strict CE/UKCA certification for medical use.
- China has low tariffs but high regulatory barriers for medical imports.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Misclassifying Plastic Gloves as Latex Gloves (Chapter 40)
π Consequence: Wrong HS Code β Customs Delay + Penalties + Potential Anti-Dumping Duties on Latex.
β Error 2: Ignoring the 122 Clause for Chinese-origin goods
π Consequence: Underpayment of 10% β Back-tariff + Interest + Fines upon audit.
β Error 3: Vague Description: "Plastic Gloves"
π Consequence: Customs may classify under highest duty rate (3926.20.40.10) β 16.5% instead of 10%.
β Error 4: Lack of FDA Registration for Medical Use
π Consequence: Goods Seized or Refused Entry by FDA and CBP.
β Correct Practice:
"Disposable Medical Plastic Gloves, PE Material, Non-Sterile, Box of 100, FDA Registered, HS Code: 3926.20.10.20"
π― VII. Conclusion: Professional Declaration, Save Time, Reduce Cost!
π― Key Takeaways:
πΉ "Plastic Gloves: Chapter 39, Not Chapter 40!"
πΉ "122 Clause Adds 10%: Always Check Origin!"
πΉ "Code 10.20 is Cheaper than 40.10: Be Precise!"
π Pro Tip:
If your gloves are not from China, verify if the 122 Clause applies. For Vietnamese/Malaysian origins, you may save the 10% surcharge.
For US imports, consider FDA pre-approval and CBP Binding Rulings to mitigate risk.
π£ Immediate Action:
π Engage a licensed customs broker.
π Submit product specs and origin docs for HS Code Pre-Ruling.
π Ensure FDA Registration is complete before shipping.
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Penny Saved in Tariffs 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.