手指套
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4014905000 | 14.2% | CN | US | Official Doc |
| 4014901000 | 10.0% | CN | US | Official Doc |
| 3926201020 | 10.0% | CN | US | Official Doc |
| 3926204010 | 16.5% | CN | US | Official Doc |
| 3926904000 | 12.8% | CN | US | Official Doc |
AI Analysis
🧤 Finger Cots: The Tiny Protector with Massive Tariff Implications
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition: What Exactly is a "Finger Cot"?
Finger cots (also known as finger stalls or finger cots) are small, protective coverings worn over the fingertips. They are ubiquitous in hygiene, medical, and industrial settings but vary drastically in material composition, which dictates their HS Code classification and resulting tax liability.
In international trade, there is no single "Finger Cot" HS Code. You must distinguish them by material and primary function: 1. Medical/Hygiene: Made of rubber, latex, or nitrile for protection against infection or contamination. 2. Industrial/General Use: Made of plastic or resin for general handling protection (e.g., guitarists, electronics assembly).
⚠️ Critical Distinction Point:
- If made of Vulcanized Rubber or Elastomeric Rubber → Chapter 40 (Rubber)
- If made of Plastic, PVC, Nitrile (synthetic rubber treated as plastic in some contexts), or Resin → Chapter 39 (Plastics)
- Note: The "122 Clause" (Section 122 of the Consolidated Appropriations Act) imposes an additional 10% tariff on most plastic goods from China, significantly impacting Chapter 39 classifications.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the specific classifications for different types of finger cots:
| HS Code | Product Description | Material | Primary Application |
|---|---|---|---|
4014.90.50.00 |
Finger cots of vulcanized rubber | Vulcanized Rubber | Hygiene or Medical Care Protection |
4014.90.10.00 |
Finger cots of vulcanized or elastomeric rubber | Vulcanized/Elastomeric Rubber | Hygiene or Medical Protection |
3926.20.10.20 |
Finger cots (Plastic or Nitrile) | Plastic / Nitrile | General Use (Other Plastic Articles) |
3926.20.40.10 |
Disposable Finger Cots | Plastic / Rubber | Protective or Auxiliary Use |
3926.90.40.00 |
Guitar Finger Cots | Plastic / Resin | Musical Instrument Protection |
🔍 Key Insight:
- Rubber-based cots (4014) generally have lower base tariffs but may face different regulatory requirements than plastics. - Plastic-based cots (3926) are heavily impacted by the 122-Clause Additional Duty (10%), which is added to almost all subheadings in this section. - Nitrile is often classified under Chapter 39 (Plastics) rather than Chapter 40 (Rubber) depending on the specific manufacturing process and customs ruling, leading to higher total tax burdens.
💰 III. 2026 Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2026 (Current Data)
🎯 1. 4014.90.50.00 —— Finger Cots (Vulcanized Rubber, Medical/Hygiene)
| Item | Content |
|---|---|
| Product Summary | Rubber material finger cots for hygiene or medical care protection |
| Base Tariff | 4.2% |
| Section 301 / Surtax | 0.0% |
| Section 122 Duty | 10% |
| Total Tax Rate | 14.2% |
| Tax Detail | Base: 4.2% + 122-Clause: 10% |
| Legal Basis | 4014.90.50.00 → FOOTNOTE:122 |
📌 Explanation:
- This classification benefits from a moderate base tariff (4.2%).
- It is subject to the 122-Clause 10% duty, common for many rubber/plastic articles from China.
- Total Effective Rate: 14.2%.
🎯 2. 4014.90.10.00 —— Finger Cots (Vulcanized/Elastomeric Rubber)
| Item | Content |
|---|---|
| Product Summary | Rubber or elastomeric rubber finger cots for hygiene or medical protection |
| Base Tariff | 0.0% |
| Section 301 / Surtax | 0.0% |
| Section 122 Duty | 10% |
| Total Tax Rate | 10.0% |
| Tax Detail | Base: 0.0% + 122-Clause: 10% |
| Legal Basis | 4014.90.10.00 → FOOTNOTE:122 |
📌 Explanation:
- This is one of the most cost-effective classifications if the material is strictly elastomeric rubber.
- Base tariff is 0%, making it highly competitive.
- Total Effective Rate: 10.0%.
🎯 3. 3926.20.10.20 —— Finger Cots (Plastic or Nitrile)
| Item | Content |
|---|---|
| Product Summary | Plastic or nitrile finger cots, classified as other plastic articles |
| Base Tariff | 0.0% |
| Section 301 / Surtax | 0.0% |
| Section 122 Duty | 10% |
| Total Tax Rate | 10.0% |
| Tax Detail | Base: 0.0% + 122-Clause: 10% |
| Legal Basis | 3926.20.10.20 → FOOTNOTE:122 |
📌 Explanation:
- Despite being "plastic," the base tariff is 0%.
- The 122-Clause 10% duty is the dominant cost factor here.
- Total Effective Rate: 10.0%.
🎯 4. 3926.20.40.10 —— Disposable Finger Cots (Plastic/Rubber)
| Item | Content |
|---|---|
| Product Summary | Disposable plastic or rubber finger cots for protection or auxiliary use |
| Base Tariff | 6.5% |
| Section 301 / Surtax | 0.0% |
| Section 122 Duty | 10% |
| Total Tax Rate | 16.5% |
| Tax Detail | Base: 6.5% + 122-Clause: 10% |
| Legal Basis | 3926.20.40.10 → FOOTNOTE:122 |
📌 Explanation:
- This is the most expensive classification in the provided dataset.
- It has a significant base tariff of 6.5%.
- Combined with the 122-Clause 10%, the total hits 16.5%.
- Avoid this code if your product can be classified under4014or3926.20.10.20.
🎯 5. 3926.90.40.00 —— Guitar Finger Cots (Plastic/Resin)
| Item | Content |
|---|---|
| Product Summary | Plastic or resin guitar finger cots, classified as other plastic articles |
| Base Tariff | 2.8% |
| Section 301 / Surtax | 0.0% |
| Section 122 Duty | 10% |
| Total Tax Rate | 12.8% |
| Tax Detail | Base: 2.8% + 122-Clause: 10% |
| Legal Basis | 3926.90.40.00 → FOOTNOTE:122 |
📌 Explanation:
- Niche product for musicians.
- Moderate base tariff (2.8%).
- Total Effective Rate: 12.8%.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Prepare Documentation Checklist (Non-Negotiable)
| Document | Required | Purpose |
|---|---|---|
| ✅ Material Composition Certificate | ✔️ | Critical. Must explicitly state "Vulcanized Rubber," "Latex," "Nitrile," or "PVC." Mislabeling leads to reclassification. |
| ✅ Product Specifications | ✔️ | Dimensions, thickness, disposable vs. reusable. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Finger Cots" and material. Avoid generic terms like "Gloves" or "Sleeves." |
| ✅ Photos of Product & Packaging | ✔️ | Show the product clearly on a finger or in a jar/bag to prove it is a "cot" not a "glove." |
| ✅ FDA Registration (if Medical) | ✔️ | If marketed for "Medical/Hygiene" use, FDA facility registration may be required. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 "Material Determines Code, 122 Clause Hits Plastic!"
| Scenario | Correct HS Code | Incorrect Code | Consequence |
|---|---|---|---|
| Medical Rubber Cots | 4014.90.10.00 or 4014.90.50.00 |
3926.20.xxxx |
Overpayment of tax (10% vs 14.2%) or underpayment risk if rubber is misdeclared as plastic. |
| Nitrile/Plastic Cots | 3926.20.10.20 |
3926.20.40.10 |
Saving 6.5%! 10.20 has 0% base, 40.10 has 6.5% base. |
| Guitar Cots | 3926.90.40.00 |
3926.20.xxxx |
Wrong subheading; may trigger audit for "other plastic articles." |
| Latex Cots | 4014.90.10.00 |
4014.90.50.00 |
10.00 (10% total) is cheaper than 50.00 (14.2% total). Ensure it qualifies as "elastomeric." |
✅ 3. Special Situations Handling
| Situation | Handling Advice |
|---|---|
| "Nitrile" vs. "Rubber" | Nitrile is a synthetic rubber. However, in many customs rulings, it falls under Chapter 39 (Plastics) if it’s a thermoplastic blend, or Chapter 40 if vulcanized. Check your supplier's material MSDS. If uncertain, 3926.20.10.20 (10%) is safer than 3926.20.40.10 (16.5%). |
| Mixed Packets (Rubber + Plastic) | Do NOT mix. Ship separately or declare the primary material. Mixed shipments invite inspection and potential classification of the entire lot under the highest duty rate. |
| FDA Medical Claims | If you claim "Sterile" or "Medical Use," ensure you have FDA clearance. Otherwise, declare as "General Hygiene" to avoid FDA hold-ups, even if the HS Code is similar. |
| 122 Clause Application | The 10% duty applies to Chinese-origin goods. If sourced from Vietnam, Mexico, or Thailand, verify if the 122 Clause applies (usually only to China). If not, you save 10% on all plastic goods! |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax Rate (China Origin) | Key Requirement | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.20.10.20 |
10.0% | 122-Clause 10% applies | 4014.90.10.00 is best at 10.0% |
| 🇺🇸 USA | 3926.20.40.10 |
16.5% | 122-Clause 10% applies | Avoid if possible; high base tax |
| 🇨🇳 China | 4014.90.10.00 |
Low | N/A | Domestic trade has different rules |
| 🇪🇺 EU | 4014.90.00 |
Variable | CE Marking (if medical) | EU does not have "122 Clause" |
| 🇬🇧 UK | 4014.90.00 |
Variable | UKCA Marking | Post-Brexit rules may differ |
📌 Conclusion:
- USA Tariffs are the highest due to the 122-Clause surcharge.
- Plastic/Nitrile (3926) and Rubber (4014) are the two main battlegrounds.
- Strategic Sourcing: If possible, source from non-China countries to avoid the 122-Clause 10% duty on plastic goods.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Calling all finger cots "Gloves"
👉 Consequence: Misclassification under Chapter 42 (Articles of Apparel) → Different tax rates and potential FDA/Customs conflict.
❌ Error 2: Declaring Nitrile as "Latex" to get 4014.90.10.00
👉 Consequence: Customs audit reveals mismatch in material certificate → Penalties + Back Taxes.
❌ Error 3: Ignoring the 122-Clause for Plastic Goods
👉 Consequence: Under-declaring tax by 10% → Audit and Interest.
❌ Error 4: Using 3926.20.40.10 for standard Nitrile Cots
👉 Consequence: Paying 16.5% instead of 10.0%. 3926.20.10.20 is more accurate for standard disposable cots.
✅ Correct Declaration Example:
"Finger Cots, Disposable, Material: Nitrile Rubber, Size: M, Purpose: General Hygiene Protection, Made in China, HS Code: 3926.20.10.20"
🎯 VII. Conclusion: Precision Saves Money
🎯 Remember the Golden Rule:
🔹 "Rubber is 4014, Plastic is 3926."
🔹 "Check the 122-Clause: 10% Extra for Plastic from China!"
🔹 "Nitrile often falls under Plastic (3926), not Rubber (4014)."
📌 Pro Tip:
If your nitrile finger cots are vulcanized, you might argue for 4014.90.10.00 (10% total). If they are thermoplastic/non-vulcanized, they are 3926.20.10.20 (10% total). Both are 10%, so the difference is regulatory compliance, not just tax. However, if you mistakenly declare plastic as rubber, you risk penalties.
📣 Immediate Action:
📞 Confirm Material MSDS with Supplier
📋 Choose the Correct HS Code (4014.90.10.00or3926.20.10.20are optimal)
🚀 Clear Customs Smoothly, Avoid the 16.5% Trap!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percentage Point Counts!
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) — 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.