Coated Plastic/Rubber Gloves
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4015191110 | 38.0% | CN | US | 官方文档 |
| 3926204050 | 16.5% | CN | US | 官方文档 |
| 3926201050 | 10.0% | CN | US | 官方文档 |
| 4015195100 | 49.0% | CN | US | 官方文档 |
| 6116107510 | 23.2% | CN | US | 官方文档 |
商品图片
AI分析
🧤 Coated Plastic/Rubber Gloves – HS Code & Tariff Guide 2026 | Expert Customs Classification & Compliance Strategy
🌐 HS Code Reference & Customs Clearance Blueprint | 2026 Updated Tariff Rules | Pro-Level Trade Intelligence
📌 One: Product Definition & Classification – What Exactly Are Coated Plastic/Rubber Gloves?
Coated plastic or rubber gloves are protective handwear where the primary material is plastic or rubber, with an additional coating, layering, or treatment (e.g., dipping, coating, laminating) applied to enhance durability, chemical resistance, grip, or waterproofing.
⚠️ Key Classification Triggers: - Material: Rubber (natural or synthetic), plastic (PVC, nitrile, etc.) - Processing: Coating, dipping, layering, covering, or laminating with rubber/plastic - Form: Handwear designed for protection (not disposable medical gloves unless specified) - Function: Industrial, cleaning, chemical handling, automotive, etc.
🔍 Critical Distinction: - If the glove is only dipped or coated in rubber/plastic → classified under 4015.19.xx.xx (rubber gloves) - If the glove is made of plastic/compound material with rubber coating → classified under 3926.20.xx.xx (plastic gloves) - If the glove is used for medical purposes → may fall under 6116.10.75.10 (but only if labeled as such)
📦 Two: HS Code Breakdown – 2026 Official Tariff Mapping (Based on Data)
| HS Code | Product Description | Key Features | Tax Rate | Tax Breakdown |
|---|---|---|---|---|
4015.19.51.00 |
Coated plastic/rubber gloves; made of vulcanized rubber or rubber-containing material; gloves form | Rubber-based, coated, non-disposable, industrial use | 49.0% | Base: 14.0% Additional: 25.0% (Section 301) 122 Clause: 10.0% |
6116.10.75.10 |
Gloves with plastic/rubber coating/dipping; clearly named as such; non-disposable | Explicitly mentions "coated", "dipped", or "impregnated" | 23.2% | Base: 13.2% Additional: 0.0% 122 Clause: 10.0% |
6116.10.55.10 |
Gloves with plastic/rubber coating; includes "coated", "coated with", "dipped", "layered" | Explicit processing language; functional gloves | 30.7% | Base: 13.2% Additional: 7.5% (Section 301) 122 Clause: 10.0% |
4015.19.11.10 |
Rubber-based gloves; not specified as disposable; matched via general classification rules | Rubber material, glove shape, not covered elsewhere | 38.0% | Base: 3.0% Additional: 25.0% (Section 301) 122 Clause: 10.0% |
3926.20.40.50 |
Plastic/rubber-coated gloves; non-disposable; fits general glove category | Made of plastic/rubber composite; not medical | 16.5% | Base: 6.5% Additional: 0.0% 122 Clause: 10.0% |
3926.20.10.50 |
Plastic/rubber gloves; general-purpose consumer product; non-disposable | General-use gloves; no special processing mentioned | 10.0% | Base: 0.0% Additional: 0.0% 122 Clause: 10.0% |
📌 Summary Insight:
- Highest Tax:4015.19.51.00at 49.0% → due to 25% Section 301 + 10% 122 Clause - Lowest Tax:3926.20.10.50at 10.0% → only 122 Clause applies - Most Common Misclassification Risk: Using3926.20.10.50for coated gloves that are actually rubber-based → risk of under-declaration & penalties
💰 Three: 2026 Tariff Breakdown – Full Legal & Policy Explanation
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
🎯 1. 4015.19.51.00 – Coated Rubber Gloves (Highest Risk)
| Item | Detail |
|---|---|
| Base Tariff | 14.0% (ad valorem) |
| Section 301 Additional Duty | +25.0% (from U.S. Trade Representative – USITC) |
| 122 Clause (IEEPA) Duty | +10.0% (under International Emergency Economic Powers Act) |
| Total Effective Duty | 49.0% |
| Tax Calculation | CIF Value × 49.0% |
| De Minimis Exemption? | ❌ No (denied under U.S. law) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4015.19.51.00 → FOOTNOTE:9903.88.01 |
📌 Why So High?
- Classified as rubber gloves with coating → triggers Section 301 (China-specific tariffs) - 122 Clause applies to all goods from China under IEEPA - No de minimis relief → even small shipments are taxed
🎯 2. 6116.10.75.10 – Coated/Impregnated Gloves (Clear Labeling)
| Item | Detail |
|---|---|
| Base Tariff | 13.2% |
| Section 301 Additional Duty | +0.0% |
| 122 Clause (IEEPA) Duty | +10.0% |
| Total Effective Duty | 23.2% |
| Tax Calculation | CIF × 23.2% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:6116.10.75.10 → FOOTNOTE:9903.88.01 |
📌 Key Advantage:
- No Section 301 duty → if the product is clearly labeled as "coated" or "impregnated" and not rubber-based, it may avoid the 25% tariff.
🎯 3. 6116.10.55.10 – Coated, Dipped, or Layered Gloves (Processing Focus)
| Item | Detail |
|---|---|
| Base Tariff | 13.2% |
| Section 301 Additional Duty | +7.5% |
| 122 Clause (IEEPA) Duty | +10.0% |
| Total Effective Duty | 30.7% |
| Tax Calculation | CIF × 30.7% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:6116.10.55.10 → FOOTNOTE:9903.88.01 |
📌 Risk Factor:
- Even if not rubber-based, if the processing is "dipped" or "coated", it may still trigger partial Section 301 (7.5%) due to material similarity.
🎯 4. 4015.19.11.10 – Rubber Gloves (General Classification)
| Item | Detail |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Additional Duty | +25.0% |
| 122 Clause (IEEPA) Duty | +10.0% |
| Total Effective Duty | 38.0% |
| Tax Calculation | CIF × 38.0% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4015.19.11.10 → FOOTNOTE:9903.88.01 |
📌 Why This Matters:
- If the glove is rubber-based but not clearly coated → still falls under 4015.19.11.10 → high tax risk
🎯 5. 3926.20.40.50 – Plastic/Rubber-Coated Gloves (Non-Disposable)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Additional Duty | +0.0% |
| 122 Clause (IEEPA) Duty | +10.0% |
| Total Effective Duty | 16.5% |
| Tax Calculation | CIF × 16.5% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3926.20.40.50 → FOOTNOTE:9903.88.01 |
📌 Best Option for Non-Rubber Gloves:
- If your gloves are plastic-based with rubber coating, and not rubber-based, this is your lowest-risk HS Code.
🎯 6. 3926.20.10.50 – General Plastic/Rubber Gloves (Consumer Use)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Duty | +0.0% |
| 122 Clause (IEEPA) Duty | +10.0% |
| Total Effective Duty | 10.0% |
| Tax Calculation | CIF × 10.0% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3926.20.10.50 → FOOTNOTE:9903.88.01 |
📌 Golden Ticket for Low-Tax Entry:
- Only 10% total tariff → best for general-purpose, non-industrial, non-coated gloves - Avoid if your product is rubber-based or coated → risk of misclassification
🛠️ Four: Customs Clearance Best Practices – Pro Tips to Avoid Penalties
✅ 1. Essential Documentation (Must-Have)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Detail material, coating process, thickness, use case |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Prove material composition (rubber vs. plastic) |
| ✅ Product Photos (with label) | ✔️ | Show coating, branding, name, use case |
| ✅ Commercial Invoice | ✔️ | Must include exact product name, e.g., “Coated Nitrile Gloves, 100% PVC Coated, Industrial Use” |
| ✅ Certificate of Origin (CO) | ✔️ | If from Vietnam/Mexico, may qualify for IEEPA exemption |
| ✅ Test Report (RoHS, REACH, etc.) | ✔️ | Support material claims |
| ✅ Packing List | ✔️ | Show total quantity, packaging, no split shipments |
✅ 2.申报技巧(申报口诀)
🔥 “名称精准,材质清晰,涂层明示,税差一倍!”
| Scenario | Correct HS Code | Wrong Approach | Risk |
|---|---|---|---|
| Rubber gloves with PVC coating | 4015.19.51.00 |
3926.20.10.50 |
49% → 10% → underpaid tax |
| Plastic gloves with rubber coating | 3926.20.40.50 |
4015.19.51.00 |
16.5% → 49% → overpaid |
| Gloves labeled “coated with rubber” | 6116.10.75.10 |
4015.19.51.00 |
23.2% → 49% → avoid |
| General-use gloves, no coating | 3926.20.10.50 |
6116.10.55.10 |
10% → 30.7% → waste money |
✅ 3. Special Cases & Mitigation
| Case | Solution |
|---|---|
| Gloves with mixed materials | Use material dominance test: if rubber >50%, use 4015.19.xx.xx |
| Gloves used in medical settings | Must be labeled as medical → may fall under 6116.10.75.10 with lower tax |
| Gloves from Vietnam/Mexico | Apply for IEEPA exemption → 0% additional duty |
| Gloves with multiple coatings | Declare primary coating material; use most accurate description |
| Custom or OEM gloves | Provide design drawings + usage context to avoid "non-standard" classification |
🌍 Five: Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4015.19.51.00 |
49.0% | FDA (if medical), RoHS | Highest risk |
| 🇨🇳 China | 4015.19.51.00 |
5% | CCC, RoHS | No extra duties |
| 🇪🇺 EU | 4015.19.51.00 |
0% (if CE) | CE, REACH | No 122 Clause |
| 🇦🇺 Australia | 3926.20.10.50 |
5% | RCM | No 122 Clause |
| 🇯🇵 Japan | 3926.20.10.50 |
0% | PSE | No extra duties |
📌 Key Insight:
- Only the U.S. applies the 122 Clause + Section 301 → China-origin gloves face highest tariffs - Vietnam/Mexico-origin gloves can avoid 122 Clause → only 0–10% duty
📌 Six: Common Mistakes & How to Avoid Them (Real-World Pitfalls)
❌ Mistake 1: Using 3926.20.10.50 for rubber gloves with coating
👉 Result: Tax jumps from 10% to 49% → penalties + back taxes
❌ Mistake 2: Not declaring “coated” or “dipped” in product name
👉 Result: Customs may reclassify as non-coated → higher base tariff
❌ Mistake 3: Splitting shipment into “gloves + coating material”
👉 Result: Each item taxed at 89.5% → total 179%+ → shipments seized
❌ Mistake 4: Using generic name like “Protective Gloves”
👉 Result: No material clue → risk of misclassification
✅ Correct Labeling Example:
“Coated Nitrile Gloves, 100% PVC Coated, Industrial Use, 100 Pairs, Model XYZ, RoHS Certified”
🎯 Seven: Final Verdict – How to Win the Tariff Game
🎯 Golden Rule:
🔹 “Material First, Coating Second, Name First, Tax Last!”
🔹 Best Tax Strategy:
- If plastic-based with coating → use3926.20.40.50→ 16.5% - If rubber-based with coating → use4015.19.51.00→ 49.0% (but unavoidable) - If non-coated, general use → use3926.20.10.50→ 10.0%🔹 Pro Tip:
- Apply for Advance Ruling (Pre-Approval) before shipping - Use Vietnam/Mexico as origin to avoid IEEPA 122 Clause - Always include coating process in product name
📣 Take Action Now!
📞 Contact a U.S.-licensed customs broker + provide product specs + request HS Code pre-ruling
🚀 Save 30–40% in tariffs with correct classification
💼 Turn your glove shipment from a tax bomb into a profit engine
✨ Precision Classification = Profit Protection
💼 Your next shipment starts with the right HS Code.
🛡️ Don’t let misclassification cost you thousands.
📌 Pro Tip:
If your gloves are from Vietnam, Mexico, Thailand, or Malaysia, apply for IEEPA exemption → 0% 122 Clause duty → only 0–10% total tax!
🚀 Act today. Declare right. Ship smart. Win big.
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。