Composition Leather Driving Gloves
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6216002600 | 24.5% | CN | US | 官方文档 |
| 6216009000 | 21.3% | CN | US | 官方文档 |
| 4205006000 | 39.9% | CN | US | 官方文档 |
| 4205008000 | 35.0% | CN | US | 官方文档 |
| 4203293010 | 49.0% | CN | US | 官方文档 |
商品图片
AI分析
🧤 Composition Leather Driving Gloves (Men's)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Leather Driving Gloves"?
Men's composition leather driving gloves are protective accessories designed for driving, characterized by their leather material and specific functional design. In international trade, classification varies significantly depending on whether the gloves are viewed primarily as textile/glove articles (Chapter 62) or leather articles (Chapter 42). This distinction drastically affects the tariff rate.
⚠️ Key Distinction Point:
- If classified under Chapter 62 (Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted): The focus is on the "glove" form factor. Lower base duties apply.
- If classified under Chapter 42 (Articles of Leather; Saddlery and Harness): The focus is on the "leather material." Higher base duties and steeper additional taxes apply.
- Crucial Note: "Composition Leather" is generally treated as leather for classification purposes in many contexts, but specific subheadings distinguish between coated, lined, or unlined goods.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, there are 5 potential HS Codes for Men's Composition Leather Driving Gloves. The choice depends on the specific manufacturing details (lining, coating, and exact material definition).
| HS Code | Product Description | Applicable Scenario | Base Duty | Total Tax Rate* |
|---|---|---|---|---|
6216.00.26.00 |
Men's leather driving gloves, non-plastic/rubber coated, other | Gloves treated as apparel/accessories, no plastic coating | 7.0% | 24.5% |
6216.00.90.00 |
Men's leather driving gloves, "Other" category | Gloves classified broadly under Chapter 62, standard "other" | 3.8% | 21.3% |
4205.00.60.00 |
Men's leather driving gloves, explicitly leather articles | Classified as leather goods rather than apparel | 4.9% | 39.9% |
4205.00.80.00 |
Men's leather driving gloves, finished leather goods | Finished leather articles, specific subheading | 0.0% | 35.0% |
4203.29.30.10 |
Men's leather driving gloves, unlined | Leather gloves, specifically unlined (Chapter 42) | 14.0% | 49.0% |
🔍 Important Reminder:
- Chapter 62 vs. Chapter 42: The biggest tariff difference lies here. Chapter 62 (Gloves as Apparel) offers lower base duties (3.8%-7.0%) compared to Chapter 42 (Leather Articles).
- Unlined Gloves: The unlined classification (4203.29.30.10) carries the highest base duty (14.0%), leading to the highest total tax rate.
- Coating Matters: If the leather is coated with plastic or rubber, it may fall under different subheadings not listed here, potentially altering the classification under Chapter 62 or 42.*Note: Total Tax Rate includes Base Duty + Additional Tariffs. Calculated based on Chinese origin imports to the US (see Section III).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: November 10, 2025 onwards
🎯 1. 6216.00.26.00 — Men's Leather Gloves (Non-Coated)
| Item | Content |
|---|---|
| Base Duty | 7.0% (ad valorem) |
| Section 301 Additional Duty | +7.5% (Specific to this subheading) |
| IEEPA Additional Duty | +10% (For China/Hong Kong products, from Nov 10, 2025) |
| Total Tax Rate | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | Base: 6216 → 301: 6216.00.26.00 → IEEPA: 9903.01.25 |
📌 Explanation:
- This classification offers a moderate tariff burden.
- The "Section 301" surcharge is 7.5%, significantly lower than the 25% applied to many leather goods.
- Total 24.5% is the lowest among the leather-apparel classifications provided.
🎯 2. 6216.00.90.00 — Men's Leather Gloves (Other)
| Item | Content |
|---|---|
| Base Duty | 3.8% |
| Section 301 Additional Duty | +7.5% |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 21.3% |
| Tax Calculation | CIF Value × 21.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 6216.90 → 301: 6216.00.90.00 → IEEPA: 9903.01.25 |
📌 Note:
- This is the most cost-effective classification among the options provided.
- It assumes the gloves are not specifically coated with plastic/rubber and fit into the "Other" category of gloves.
- Total 21.3% offers the best margin for importers.
🎯 3. 4205.00.60.00 — Men's Leather Gloves (Leather Articles)
| Item | Content |
|---|---|
| Base Duty | 4.9% |
| Section 301 Additional Duty | +25.0% (Standard for Chapter 42 leather goods) |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 39.9% |
| Tax Calculation | CIF Value × 39.9% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 4205 → 301: 4205.00.60.00 → IEEPA: 9903.01.25 |
📌 Warning:
- Shifting classification to Chapter 42 triggers the full 25% Section 301 surcharge.
- Total 39.9% is significantly higher than Chapter 62 options.
🎯 4. 4205.00.80.00 — Men's Leather Gloves (Finished Articles)
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Section 301 Additional Duty | +25.0% |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 4205.80 → 301: 4205.00.80.00 → IEEPA: 9903.01.25 |
📌 Note:
- Although the base duty is 0%, the 25% Section 301 surcharge remains.
- Total 35.0% is better than4205.00.60.00but still much higher than Chapter 62 options.
🎯 5. 4203.29.30.10 — Men's Leather Gloves (Unlined)
| Item | Content |
|---|---|
| Base Duty | 14.0% |
| Section 301 Additional Duty | +25.0% |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 49.0% |
| Tax Calculation | CIF Value × 49.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 4203.29.30.10 → 301: 4203.29.30.10 → IEEPA: 9903.01.25 |
📌 Critical Warning:
- This is the highest tariff scenario.
- Unlined leather gloves in Chapter 42 are subject to both the highest base duty (14%) and the 25% Section 301 surcharge.
- Total 49.0% can severely impact profit margins. Avoid this classification if possible.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify material (Composition Leather), lining status (Lined/Unlined), and coating type. |
| ✅ Material Composition Certificate | ✔️ | To prove "Composition Leather" status and differentiate from genuine full-grain leather if necessary. |
| ✅ Product Photos (Labeled) | ✔️ | Clear shots of the interior (lining) and exterior to support Chapter 62 vs. 42 classification. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Men's Leather Driving Gloves" and specify HS Code. |
| ✅ Packing List | ✔️ | Ensure quantities and values match the invoice. |
| ✅ Origin Certificate | ✔️ | Crucial for proving Chinese origin, triggering the correct surcharges. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Classify as Apparel, Not Leather; Avoid Unlined; Check for Coating!"
| Scenario | Correct Declaration | Incorrect Approach | Consequence |
|---|---|---|---|
| Standard Driving Gloves | 6216.00.90.00 or 6216.00.26.00 |
Classify as 4203... |
Overpaying up to 27.7% more in taxes. |
| Unlined Gloves | 4203.29.30.10 (if forced) |
Declare as "Lined" falsely | Customs seizure, penalties, back-taxes. |
| Plastic-Coated Leather | Check Chapter 39/42 overlap | Declare as 6216.00.26.00 |
Misclassification; may require different code. |
| OEM Custom Gloves | Provide OEM agreement + designs | Vague description "Leather Goods" | Delayed customs release, audits. |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials | If gloves have rubber/plastic coatings, they may not qualify for 6216.00.26.00. Consult customs broker for exact code. |
| Gift Sets | If gloves are part of a gift set with other items, ensure gloves are valued separately to avoid misclassification of the entire set. |
| Samples | Even samples are subject to tariffs. Declare accurately to avoid future audits. |
| Pre-Order | Apply for Advance Ruling if unsure about Chapter 62 vs. 42. This provides legal certainty for the 21.3% vs. 35%+ rate difference. |
🌍 V. Global Main Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6216.00.90.00 |
21.3% | None specific | Highest penalty if misclassified as Chapter 42. |
| 🇨🇳 China | 6216.00.90.00 |
9.0% (Estimated) | None | Lower import duty for domestic trade. |
| 🇪🇺 EU | 4205.00.00 |
0-12% (Varies) | REACH, CPSR | EU often classifies leather gloves under Chapter 42. |
| 🇬🇧 UK | 4205.00.00 |
0-12% (Varies) | UKCA, REACH | Post-Brexit rules may differ; check latest tariff schedule. |
| 🇯🇵 Japan | 4203.29 |
12-15% (Varies) | None | Japan generally classifies leather gloves under Chapter 42. |
📌 Conclusion:
- USA is the most complex market due to Section 301 and IEEPA surcharges.
- Classifying as Chapter 62 (Apparel) is critical for minimizing US duties.
- EU and Japan tend to classify leather gloves under Chapter 42, resulting in different tariff structures than the US.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Classifying all leather gloves as Chapter 42 (4203...)
👉 Consequence: Paying 35-49% instead of 21-24.5%. Loss of 10-25% in profit margin.
❌ Mistake 2: Ignoring the "Unlined" status
👉 Consequence: 4203.29.30.10 has the highest base duty. If gloves are lined, declare correctly to potentially avoid the highest surcharge.
❌ Mistake 3: Vague Description "Leather Gloves"
👉 Consequence: Customs may arbitrarily assign the highest tariff code (4203.29.30.10) due to lack of detail. Always specify lining and coating.
❌ Mistake 4: Assuming "Composition Leather" is exempt from leather tariffs
👉 Consequence: Composition leather is still treated as leather for classification. No exemption exists.
✅ Correct Approach:
"Men's Driving Gloves, Composition Leather, Lined, Uncoated, Model XYZ, HS Code 6216.00.90.00"
🎯 VII. Conclusion: Professional Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Chapter 62 is Cheaper; Chapter 42 is Expensive."
🔹 "Total Tax = Base + 301 + IEEPA."
🔹 "Unlined is Most Expensive; Lined is Better."📌 Pro Tip:
If your gloves are lined and not coated with plastic/rubber, push for6216.00.90.00(21.3%) or6216.00.26.00(24.5%).
Avoid Chapter 42 unless specifically required by the product's nature.
Apply for an Advance Ruling if the distinction between Chapter 62 and 42 is ambiguous.
📣 Immediate Action:
📞 Consult a licensed customs broker to verify the "Lined/Unlined" and "Coated/Uncoated" status of your gloves.
🚀 Classify correctly to save 10-25% in tariffs. Don't let misclassification eat your profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point matters in global trade!
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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。