Leather Gloves
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4203290500 | 47.6% | CN | US | 官方文档 |
| 4203290800 | 49.0% | CN | US | 官方文档 |
| 4303100030 | 39.0% | CN | US | 官方文档 |
| 4303100060 | 39.0% | CN | US | 官方文档 |
| 6216009000 | 21.3% | CN | US | 官方文档 |
商品图片
AI分析
🧤 Leather Gloves: HS Code Classification & 2026 Customs Clearance Strategy
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional通关 Strategy
📌 Part 1: Product Definition & Classification – What Are "Leather Gloves"?
Leather gloves are essential accessories for fashion, protection, and industrial use. In international trade, they are classified based on two critical factors:
1. Material: Genuine leather, fur/skin, or other textiles.
2. Form: Finished gloves vs. parts/accessories.
⚠️ Key Distinction:
- Leather Gloves (Chapter 42): Made from tanned leather (cow, sheep, goat, etc.), not fur.
- Fur Gloves (Chapter 43): Made from fur with the skin attached (e.g., mink, fox, sheepskin with wool).
- Textile Gloves (Chapter 62): Made from fabric, even if coated with leather or rubber.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
Based on the provided data, here are the 5 possible HS Codes for "Leather Gloves," along with their tax implications and classification logic.
| HS Code | Product Description | Classification Logic | Total Tax Rate |
|---|---|---|---|
4203.29.05.00 |
Gloves of Leather (General Leather) | Matches form (gloves) and material (leather). Based on common sense, it falls under the leather category, fitting the "catch-all" principle for leather articles. | 47.6% |
4203.29.08.00 |
Gloves of Leather (Specific Leather: Horse/Cow) | Matches form (gloves) and material (leather). Specifically identifies horse or cowhide gloves, with no material conflict. | 49.0% |
4303.10.00.30 |
Fur Articles (Other Fur Articles) | Form: Fur articles (gloves). Category: Clothing accessories. Logic: Inferred as "other fur articles" based on basic characteristics of fur materials. | 39.0% |
4303.10.00.60 |
Fur Articles (Other Fur Except Mink) | Name contains "fur." Fits the definition of "other fur materials except mink." "Gloves" are classified as clothing accessories. | 39.0% |
6216.00.90.00 |
Gloves, Mittens, and Muffs (Other Textile/Leather Mix) | Name: "Gloves." Material: "Genuine Leather" is considered a standard material for gloves, fitting the "catch-all" nature of the "Other" category in Chapter 62. | 21.3% |
🔍 Critical Reminder:
- Chapter 42 vs. Chapter 43: If the product is tanned leather (smooth, processed), it goes to Ch. 42. If it is fur/skin with hair on, it goes to Ch. 43.
- Chapter 62: Usually applies to gloves made primarily of textile materials (cotton, polyester) that may have leather trim or coating. If the main body is leather, Ch. 42 is more likely.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: 2025-11-10 onwards (including subsequent imports)
🎯 1. 4203.29.05.00 – Gloves of Leather (General)
| Item | Details |
|---|---|
| Base Tariff | 12.6% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 47.6% |
| Tax Calculation | CIF Value × 47.6% |
| De Minimis Exemption | ❌ Not Eligible (Deny de minimis for Section 301/122 goods) |
| Legal Basis Path | USITC:4203.29.05.00 → Section 301: +25% → Section 122: +10% |
📌 Explanation:
- This code applies to most standard leather gloves (cow, sheep, etc.).
- The 47.6% total rate is significant. Pre-approval and accurate material declaration are crucial.
🎯 2. 4203.29.08.00 – Gloves of Leather (Horse/Cowhide Specific)
| Item | Details |
|---|---|
| Base Tariff | 14.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 49.0% |
| Tax Calculation | CIF Value × 49.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4203.29.08.00 → Section 301: +25% → Section 122: +10% |
📌 Note:
- Slightly higher base rate (14% vs. 12.6%) than4203.29.05.00.
- Used when the specific type of leather (horse/cow) is explicitly identified and required by customs.
🎯 3. 4303.10.00.30 & 4303.10.00.60 – Fur Articles (Gloves)
| Item | Details |
|---|---|
| Base Tariff | 4.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 39.0% |
| Tax Calculation | CIF Value × 39.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4303.10.00.30/60 → Section 301: +25% → Section 122: +10% |
📌 Explanation:
- These codes apply to fur gloves (e.g., mink, fox, sheepskin with wool).
- Lower base tariff (4%) makes them cheaper than leather gloves, but still subject to high surcharges.
- Crucial: Must prove the product is fur, not tanned leather. Misclassification can lead to severe penalties.
🎯 4. 6216.00.90.00 – Other Gloves (Textile/Leather Mix)
| Item | Details |
|---|---|
| Base Tariff | 3.8% (ad valorem) |
| Section 301 Surcharge | +7.5% (Lower Section 301 rate for some textile/apparel items) |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 21.3% |
| Tax Calculation | CIF Value × 21.3% |
| De Minimis Exemption | ❌ Not Eligible (Check specific textile exemptions, but generally no for China-origin) |
| Legal Basis Path | USITC:6216.00.90.00 → Section 301: +7.5% → Section 122: +10% |
📌 Warning:
- This is the lowest tax rate (21.3%).
- However, it only applies if the gloves are not primarily leather. If the main material is leather, customs may reclassify to Ch. 42 (47.6%-49.0%).
- Use this code only if the gloves are textile-based with leather trim or coated fabric. Do not use for pure leather gloves to avoid fraud allegations.
🛠️ Part 4: Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation (Must-Have)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state material composition (e.g., 100% Cowhide Leather, or 90% Cotton, 10% Leather Trim). |
| ✅ Product Photos | ✔️ | Clear images of interior/exterior, showing texture (fur vs. smooth leather). |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code logic (e.g., "Leather Gloves" vs. "Fur Gloves"). |
| ✅ Packing List | ✔️ | List items per carton. |
| ✅ Origin Certificate | ✔️ | If not China-origin, may apply for preferential rates. |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Material is King, Form is Queen, Misclassification Costs You!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Pure Leather Gloves | 4203.29.05.00 or 4203.29.08.00 |
Declare as 6216.00.90.00 → High Risk of Audit & Penalty |
| Fur Gloves (with skin) | 4303.10.00.30 or 4303.10.00.60 |
Declare as 4203.29.05.00 → Underpayment of Base Tariff |
| Textile Gloves with Leather Trim | 6216.00.90.00 |
Declare as 4203.29.05.00 → Overpayment of Tax |
| Mixed Material (Unclear) | Provide Material Composition Breakdown | Vague description like "Gloves" → Customs Seizure/Delay |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| OEM Custom Gloves | Provide client orders + material specs. Avoid generic terms. |
| Gloves with Lining | Specify lining material (e.g., "Cowhide with Wool Lining"). If wool lining is substantial, may affect Ch. 43 classification. |
| Sample Imports | Even for samples, if value > $800, declare correctly. Small packages still subject to tariffs if origin is China. |
| Return Goods | If returning defective goods, apply for Duty Drawback if possible. |
🌍 Part 5: Global Market Clearance Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4203.29.05.00 (Leather) |
47.6% | N/A (General) | High tariff due to Section 301 & 122. |
| 🇨🇳 China | 4203.29.05.00 |
~5-10% | N/A | Lower base tariff. |
| 🇪🇺 EU | 4203.29.00 |
~4% + VAT | CE (if protective gear) | No Section 301/122. |
| 🇬🇧 UK | 4203.29.00 |
~4% + VAT | N/A | Post-Brexit rules apply. |
| 🇨🇦 Canada | 4203.29.00 |
~3.5% | N/A | Low tariff. |
📌 Conclusion:
- USA has the highest duty burden for leather/fur gloves from China.
- Cost Optimization: Consider sourcing from countries with FTA benefits (e.g., Vietnam, Mexico) to avoid Section 301/122 tariffs.
📌 Part 6: Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Declaring Leather Gloves as 6216.00.90.00 to save tax.
👉 Consequence: Customs audits material. If found to be leather, back taxes + penalties + potential fraud charges.
❌ Mistake 2: Confusing Fur and Leather.
👉 Consequence: Misclassification leads to incorrect tariff application. Fur (Ch. 43) has lower base tariff but same surcharges.
❌ Mistake 3: Vague Description "Gloves".
👉 Consequence: Customs uses default classification, often the highest rate, or seizes goods for lack of clarity.
❌ Mistake 4: Ignoring Section 122 tariffs.
👉 Consequence: Even if Section 301 is challenged, Section 122 (10%) may still apply. Total rate is not just 25%.
✅ Correct Approach:
"Gloves, Leather, Cowhide, 100% Leather, Unlined, Model XYZ, Country of Origin: China"
🎯 Part 7: Conclusion: Precise Classification, Save Costs, Ensure Clearance!
🎯 Remember the Mantra:
🔹 "Leather is Ch. 42, Fur is Ch. 43, Textile is Ch. 62."
🔹 "Base Rate + 25% + 10% = Total Cost."
🔹 "Accurate Description Saves Money, Vague Description Causes Trouble."
📌 Pro Tip:
If your leather gloves are originating from Vietnam, Mexico, or Cambodia, you may avoid Section 301 (25%) and Section 122 (10%) tariffs.
Consider supply chain diversification to reduce tariff burden.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Pre-ruling (if available).
🚀 Ensure your leather gloves clear customs smoothly, efficiently, and profitably!
✨ Professional clearance starts with accurate classification!
💼 Every cent of your cost deserves precise calculation!
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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。