Disposable Powder 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 Powder Plastic Gloves
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Are "Disposable Powder Plastic Gloves"?
"Disposable Powder Plastic Gloves" are single-use protective handwear made primarily of plastic materials (such as Polyethylene, PVC, or Nitrile). Key characteristics include: 1. Disposable: Designed for one-time use, not for sterilization or reuse. 2. Powdered: The inner surface is coated with powder (usually cornstarch) to facilitate donning and doffing. 3. Plastic Material: Unlike latex (natural rubber) or rubber (synthetic like neoprene), these fall under Chapter 39 (Plastics) rather than Chapter 40 (Rubber).
⚠️ Critical Distinction:
- If the glove is Latex (Natural Rubber) → Chapter 40 (e.g., 4015.11).
- If the glove is Plastic (Polyethylene/Vinyl/Nitrile) → Chapter 39 (Specifically 3926.20).
- Powder vs. Powder-Free: While both are disposable plastic gloves, the presence of powder is a product feature, but the HS classification remains largely driven by the material (Plastic) and form (Glove).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided data, there are two primary HS Codes applicable, differing mainly in Base Tariff rates and Product Specifics.
| HS Code | Product Description | Material/Form | Total Tax Rate | Tax Breakdown |
|---|---|---|---|---|
| 3926.20.40.10 | Disposable Powder Plastic Gloves | Explicitly: Plastic Material, Glove Form, Disposable Use. | 16.5% | Base: 6.5% Section 301: 0.0% Section 122: 10% |
| 3926.20.10.20 | Disposable Plastic Gloves (General) | Inferred: Plastic Material, Disposable Use. Includes Boxed Variants. | 10.0% | Base: 0.0% Section 301: 0.0% Section 122: 10% |
🔍 Key Analysis:
- 3926.20.40.10 is the precise match for "Disposable Powder Plastic Gloves." It explicitly acknowledges the material and form.
- 3926.20.10.20 is a broader category for "Disposable Plastic Gloves." It may apply if the "powder" aspect is not the primary classifier or if the goods are boxed/generic.
- Both codes share the same "Section 122" tax of 10%. The difference lies in the Base Tariff (6.5% vs. 0.0%).
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Implied by "Section 122" context in data)
✅ Effective Time: Current Policy (Section 122)
🎯 1. 3926.20.40.10 —— Disposable Powder Plastic Gloves
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surtax | 0.0% (Note: Data indicates 0% for this specific sub-code) |
| Section 122 Surcharge | +10% (Specific to this category/origin) |
| Total Tax Rate | 16.5% |
| Calculation | CIF Value × 16.5% |
| De Minimis Eligibility | ❌ Not Eligible (High tariff rates typically negate de minimis exemptions for direct-to-consumer shipments) |
| Legal Basis Path | USITC:3926.20.40.10 → Section 122: 10% |
📌 Explanation:
- The Base Rate of 6.5% reflects the standard Most Favored Nation (MFN) rate for plastic gloves.
- The Section 122 10% is a specific additional duty. Note that the data shows 0% Section 301, which is unusual for China-origin goods (typically 7.5%-25%). This suggests either a specific exclusion, a newer policy update, or a specific trade agreement exemption for this sub-code. Always verify Section 122 applicability.
🎯 2. 3926.20.10.20 —— Disposable Plastic Gloves (General/Boxed)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | 0.0% |
| Section 122 Surcharge | +10% |
| Total Tax Rate | 10.0% |
| Calculation | CIF Value × 10.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.20.10.20 → Section 122: 10% |
📌 Explanation:
- The Base Rate of 0.0% makes this a more attractive classification if applicable.
- However, it is broader. If your product is explicitly "Powdered," customs may prefer3926.20.40.10due to higher specificity.
- Boxed variants are explicitly mentioned in the data summary for this code.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must state: Material (e.g., LDPE, PVC), Thickness (mil), Powder Type (Cornstarch), Sterility Status (Non-sterile vs. Sterile). |
| ✅ Material Certificate | ✔️ | Proof of Plastic composition (not Latex/Rubber). |
| ✅ Photos | ✔️ | Clear images showing: 1. The glove surface (powdered vs. powder-free). 2. Packaging (Boxed vs. Bulk). 3. Labeling (HS Code, Country of Origin). |
| ✅ Commercial Invoice | ✔️ | Must accurately describe: "Disposable Powdered Plastic Gloves, Material: Plastic, Use: One-time." |
| ✅ Packing List | ✔️ | Detail contents: Is it boxed? Loose? How many pairs per box? |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 "Material First, Powder Second, Boxed or Loose Determines Sub-Code!"
| Scenario | Correct HS Code | Risk if Wrong |
|---|---|---|
| Explicitly "Powdered" Plastic Gloves | 3926.20.40.10 (16.5%) |
If declared as generic 3926.20.10.20, may be flagged for misclassification. |
| Boxed Disposable Plastic Gloves (No Powder Mention) | 3926.20.10.20 (10.0%) |
If actually powdered, risk of back-tariff + penalties. |
| Latex Gloves (Misclassified as Plastic) | HIGH RISK | Latex is Chapter 40. Wrong chapter = Seizure/Fine. |
| Reusable Rubber Gloves | Not Applicable | Must be Chapter 40. Disposable is key for Chapter 39. |
✅ 3. Special Handling Notes
| Situation | Advice |
|---|---|
| "Powder-Free" Variation | If you also ship powder-free, ensure the description changes to "Disposable Powder-Free Plastic Gloves" to potentially qualify for 3926.20.10.20 if deemed more generic. |
| Medical vs. General Use | If marketed as Medical/Surgical, additional FDA clearance may be required regardless of HS Code. |
| Section 122 Volatility | Critical: Section 122 is a specific surcharge. Confirm with a licensed broker if this applies to all plastic gloves from China or only specific sub-codes. |
| De Minimis (Section 321) | With a total tax rate >10% (16.5% or 10%), B2C shipments under $800 are likely NOT exempt from duties if the carrier assesses tariffs. Plan for duty payment. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Est. Duty Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.20.40.10 |
16.5% | FDA (if medical), TSCA | High Section 122 tax. Ensure accurate material declaration. |
| 🇨🇳 China | 3926.20.40.10 |
~5-6% | GB Standards | Import duties are lower; focus on compliance. |
| 🇪🇺 EU | 3926.20.90 |
0-4% | CE Mark, REACH | Powdered gloves may face stricter REACH regulations regarding cornstarch sources. |
| 🇬🇧 UK | 3926.20.90 |
0-4% | UKCA Mark | Post-Brexit rules apply. |
| 🇯🇵 Japan | 3926.20.00.00 |
0% | PMDA (if medical) | Generally low tariff, but strict quality control. |
📌 Conclusion:
- The USA market is the most challenging due to the Section 122 surcharge.
- Cost Impact: A $10,000 shipment of powdered plastic gloves faces a $1,650 tariff under3926.20.40.10, compared to $1,000 under3926.20.10.20.
- Strategy: If your gloves are boxed and the "powder" aspect is minor, consult a broker to see if3926.20.10.20can be justified to save 6.5%. However, accuracy is paramount.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Powdered Gloves" as "Latex"
👉 Consequence: Wrong Chapter (40 vs 39). Seizure, fine, and shipment hold.
❌ Error 2: Ignoring the "Section 122" Tax
👉 Consequence: Underpayment. Back-tariff + Interest + Penalties.
❌ Error 3: Mixing Boxed and Bulk in One Line Item
👉 Consequence: Customs may request separate declarations. Delay in clearance.
❌ Error 4: Using "Disposable Gloves" without Material Specification
👉 Consequence: Customs broker may guess the HS Code, leading to incorrect classification (e.g., assuming Latex).
✅ Correct Practice:
"Disposable Powdered Plastic Gloves, Material: Low-Density Polyethylene (LDPE), Powder: Cornstarch, Non-Sterile, Packaged in Boxes of 100 Pairs, Country of Origin: China."
🎯 VII. Conclusion: Precision Pays Off!
🎯 Remember:
🔹 "Plastic Gloves = Chapter 39."
🔹 "Powdered = Specific Sub-Code (Higher Base Tariff)."
🔹 "Section 122 = 10% Surcharge (Apply to Both Codes)."
🔹 "Boxed/Generic = Potential Lower Base Tariff (0% vs 6.5%)."
📌 Pro Tip:
If you are exporting large volumes to the US, consider:
1. Pre-Ruling: Apply for a US Customs Ruling to confirm the correct HS Code.
2. Supply Chain Review: Can you ship Powder-Free versions? They might qualify for different sub-codes with lower base tariffs.
3. Cost Absorption: Factor the 16.5% total tax into your pricing model for powdered gloves.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker to verify the applicability of Section 122 for your specific batch.
🚀 Ensure your Commercial Invoice explicitly states "Plastic Material" to avoid Chapter 40 confusion.
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Profit Margin Depends on Precision, Not Guesswork!
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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。