Disposable Plastic Gloves
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926204010 | 16.5% | CN | US | 官方文档 |
| 3926201020 | 10.0% | CN | US | 官方文档 |
| 3926204010 | 16.5% | CN | US | 官方文档 |
| 3926201020 | 10.0% | CN | US | 官方文档 |
| 3926201020 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🧤 Disposable Plastic Gloves (一次性塑料手套)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Strategic Entry Protocol
📌 I. Product Definition & Classification: Do You Truly Understand "Disposable Plastic Gloves"?
Disposable plastic gloves are single-use protective equipment widely used in healthcare, food processing, chemical handling, and household cleaning. In international trade, their classification hinges on material composition and physical form.
Key Distinction Logic: * "Plastic" Material: The gloves are made from synthetic polymers such as Polyethylene (PE), Nitrile, or PVC. * "Disposable" Nature: Designed for single use, not durable/reusable. * "Glove" Form: Specific shape covering the hand/fingers.
⚠️ Critical Classification Point:
- If the material is explicitly stated or inferred as plastic (e.g., PE, Nitrile) AND it is a glove → It falls under Chapter 39 (Plastics and Articles Thereof).
- Do NOT confuse with "Rubber Gloves" (Chapter 40) if the material is clearly plastic.
- Do NOT confuse with "Paper Napkins" or "Wipes" unless the structure is explicitly glove-shaped.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, there are two primary HS Codes for these goods, differentiated by specific sub-heading nuances in the tariff schedule.
| HS Code | Product Description | Applicable Scenario | Tax Rate (Total) |
|---|---|---|---|
| 3926.20.40.10 | Disposable Plastic Gloves | Plastic material, specific sub-category alignment | 16.5% |
| 3926.20.10.20 | Disposable Plastic Gloves | Plastic material, general "other" plastic article category | 10.0% |
🔍 Key Takeaway:
- Both codes apply to Disposable Plastic Gloves.
- The difference lies in the specific 10-digit tariff line used by the customs authority or the specific manufacturing classification (e.g., thickness, specific polymer type, or packaging format like "box-packed" might influence the sub-selection).
- Tax Rate Variance: There is a 6.5% difference between the two codes. Correct selection is crucial for cost optimization.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current/2026 Framework
🎯 1. 3926.20.40.10 —— Disposable Plastic Gloves (Higher Tax Bracket)
| Item | Content |
|---|---|
| Base Tariff Rate | 6.5% |
| Additional Tariff (Sec. 301) | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Effective Rate | 16.5% |
| Calculation Basis | CIF Value × 16.5% |
| De Minimis Exemption | ❌ Not Applicable (Subject to high tariff scrutiny) |
| Legal Basis Path | USITC:3926.20.40.10 → Section 122: 10% |
📌 Explanation:
- The 10% Section 122 tariff is a specific surcharge applied to certain imports from China under recent trade policy provisions.
- Unlike some products facing Section 301 tariffs (25%), this specific sub-code has 0% Section 301, but the Section 122 add-on brings the total to 16.5%.
🎯 2. 3926.20.10.20 —— Disposable Plastic Gloves (Lower Tax Bracket)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Additional Tariff (Sec. 301) | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Effective Rate | 10.0% |
| Calculation Basis | CIF Value × 10.0% |
| De Minimis Exemption | ❌ Not Applicable (Subject to Section 122) |
| Legal Basis Path | USITC:3926.20.10.20 → Section 122: 10% |
📌 Explanation:
- This code benefits from a 0% Base Tariff.
- However, it is still subject to the 10% Section 122 Tariff.
- Cost Advantage: Choosing this code (if compliant with product specs) saves 6.5% compared to the other code.
🛠️ IV. Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must explicitly state "Material: Plastic (e.g., PE, Nitrile)" and "Disposable". Avoid vague terms like "rubber" if it's plastic. |
| ✅ Product Photos (Packaging & Item) | ✔️ | Clear view of the glove shape and box labeling. Show "Box" packaging if claiming 3926.20.10.20 (as per one description). |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code: "Disposable Plastic Gloves" or "Boxed Disposable Plastic Gloves". |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for verifying Chinese origin to apply Section 122 tariffs accurately. |
| ✅ Packing List | ✔️ | Detail weight, quantity, and packaging type (e.g., "100 pcs/box"). |
✅ 2. Declaration Strategies (Key Mantras)
🔥 “Material Clear, Shape Specific, Section 122 Accepted!”
| Scenario | Correct Declaration | Error to Avoid |
|---|---|---|
| Standard PE Gloves | 3926.20.10.20 (if eligible) or 3926.20.40.10 |
Do not declare as "Rubber Gloves" (Chapter 40) → Wrong Chapter. |
| Nitrile Gloves | 3926.20.40.10 (often preferred for medical-grade) |
Do not declare as "Medical Devices" unless specifically coded for Class I/II. |
| Boxed Sets | 3926.20.10.20 (Aligned with "Boxed" description) |
Do not split-box declaration → Anti-dumping/kit rules may apply. |
| Material Ambiguity | Do Not Guess | If material is unknown, customs may reclassify → Delays + Penalties. |
✅ 3. Special Situations Handling
| Situation | Handling Advice |
|---|---|
| Section 122 Impact | Both codes are subject to 10% Section 122. This is a fixed cost for Chinese-origin plastic gloves. Factor this into your FOB/CIF pricing. |
| Origin Diversification | If goods are shipped from Vietnam, Thailand, or Malaysia, Section 122 may not apply (check specific FTA rules). Zero Section 122 could drop total tax to 0-6.5%. |
| Misclassification Risk | Declaring as "Textile Gloves" (HS 6116) to avoid tariffs is fraud. Plastic vs. Textile is visually and chemically distinct. Customs uses scanning and physical inspection. |
| De Minimis (800 USD) | ❌ No Exemption. Even small shipments of plastic gloves from China are subject to these tariffs. Do not rely on de minimis for bulk orders. |
🌍 V. Global Market Comparison (2026 Context)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Key Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.20.10.20 / 3926.20.40.10 |
10.0% / 16.5% | FDA (if medical), CPSIA | Section 122 is the key driver. |
| 🇪🇺 EU | 3926.20.90 |
~0-4% | CE, REACH | No Section 122 equivalent. |
| 🇨🇳 China | 3926.20 |
6.5% | None | Exporting TO China? (Unlikely for this product). |
| 🇨🇦 Canada | 3926.20 |
~5-10% | None | CUSMA may allow 0% for eligible origins. |
📌 Conclusion:
- USA is the most complex market for these goods due to Section 122.
- Cost Optimization: If your product qualifies for3926.20.10.20, use it. If it’s medical-grade Nitrile,3926.20.40.10may be more accurate despite the higher rate.
- Supply Chain: Consider sourcing from non-China origins to avoid the 10% Section 122 surcharge entirely.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Calling them "Rubber Gloves"
👉 Consequence: Incorrect Chapter (40 vs 39). Customs may reject or reclassify → Delay + Potential Penalty.
❌ Error 2: Ignoring Section 122
👉 Consequence: Underpayment by 10%. Customs will demand back taxes + interest → Cash Flow Crisis.
❌ Error 3: Using "Gloves" without specifying "Plastic"
👉 Consequence: Ambiguous description. Customs will apply the highest possible duty or hold shipment for further review.
❌ Error 4: Splitting "Boxed Gloves" into "Gloves + Box"
👉 Consequence: Violates GRI 3(b) (Goods put up in sets). Must declare as one unit → Incorrect tax calculation.
✅ Correct Practice:
"Disposable Plastic Gloves, Material: Polyethylene (PE), 100 pieces per box, For Food Service Use, HS 3926.20.10.20"
🎯 VII. Conclusion: Precision in Packaging, Profit in Compliance
🎯 Remember the Mantra:
🔹 "Plastic = Chapter 39, Not 40.
🔹 Section 122 = 10% (No Escape).
🔹 Code Choice = 6.5% Savings.
🔹 Declare Accurately = No Delays."**
📌 Pro Tip:
If you are importing medical-grade nitrile gloves, ensure they meet FDA 510(k) requirements if intended for medical use. For general food/service use, standard plastic classification applies.
Consult a licensed customs broker to confirm if your specific product specs qualify for 3926.20.10.20 (0% base) vs 3926.20.40.10 (6.5% base) to maximize savings.
📣 Immediate Action:
📞 Contact Customs Broker + Provide Material Specs + Verify Section 122 Applicability
🚀 Clear Your Gloves, Clear Your Profits, Clear Your Way!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent Saved is Pure Profit!
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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。