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Leather Work 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
6216002600 24.5% CN US 官方文档
6216009000 21.3% CN US 官方文档

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AI分析

🧤 Leather Work Gloves: HS Code Classification & Customs Clearance Guide (2026)


🌐 HS Code Reference & Customs Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Leather Gloves"?

Leather Work Gloves are protective handwear primarily designed for industrial, construction, or manual labor applications. In international trade, the classification hinges on two critical factors: Material Composition (specifically the type of leather) and Specific Use (general work vs. specialized sports like baseball).

Misclassification is the #1 cause of customs delays and tax overpayments. The distinction often lies between Chapter 42 (Articles of Leather) and Chapter 62 (Articles of Apparel, knitted or crocheted, excluding gloves of Chapter 42).

⚠️ Key Distinction Point:
- If made of bullhide/cowhide and intended for baseball/softballChapter 42, Heading 4203.21
- If made of other leather (e.g., pigskin, goatskin) or for general industrial workChapter 42, Heading 4203.29
- If classified as "Other gloves" not specified elsewhere (non-sports, specific textile-like leather treatment) → Chapter 62, Heading 6216.00


📦 II. HS Code Classification Details (2026 Authoritative对照)

Based on the provided dataset, here are the five potential HS Codes for "Leather Work Gloves" with their specific summaries and total tax rates.

HS Code Product Description & Summary Total Tax Rate Tax Detail Breakdown
4203.29.05.00 Match Form (Gloves) & Material (Leather), fits the "catch-all" category determination principle.
(Typically for general-purpose leather gloves not specified in other subheadings)
47.6% Base: 12.6%
+ Section 301: 25.0%
+ Section 122: 10%
4203.29.08.00 Match Form (Gloves) & Material (Leather), fits the classification for leather gloves made of horsehide or cowhide.
(Note: Often used for high-quality cowhide work gloves)
49.0% Base: 14.0%
+ Section 301: 25.0%
+ Section 122: 10%
4203.21.20.00 Match Material (Leather) & Use (Baseball Gloves), fully conforms to classification explanation.
(Specifically for Baseball Gloves)
38.0% Base: 3.0%
+ Section 301: 25.0%
+ Section 122: 10%
4203.21.40.00 Match Material (Leather) & Use (Baseball & Softball Gloves), fully conforms to classification requirements.
(Specifically for Softball Gloves)
35.0% Base: 0.0%
+ Section 301: 25.0%
+ Section 122: 10%
6216.00.26.00 Match Form (Gloves) & Material (Leather), falls under "Other" gloves not coated with plastic/rubber.
(Alternative classification for general work gloves)
24.5% Base: 7.0%
+ Section 301: 7.5%
+ Section 122: 10%

🔍 Critical Note:
- 4203.21.xxxx is strictly for Sports Gloves (Baseball/Softball). If your "Work Gloves" are not for sports, do not use these codes.
- 4203.29.xxxx is the standard for Leather Apparel/Gloves.
- 6216.00.26.00 is a competitive alternative for General Work Gloves, offering the lowest total tax (24.5%), but requires careful justification that they do not fall under the specific leather glove subheadings in Chapter 42.


💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: 2025/2026 (Current Trade Policy)

🎯 1. 4203.29.05.00 — Leather Gloves (General/Catch-All)

Item Content
Base Tariff 12.6%
Section 301 Surcharge +25.0%
Section 122 Surcharge +10.0%
Total Effective Rate 47.6%
Tax Calculation CIF Value × 47.6%
De Minimis Eligibility No (Deny De Minimis)
Legal Basis HTSUS 4203.29.05.00 → Section 301 Footnote → Section 122

📌 Explanation:
- This is a high-duty category for generic leather gloves.
- High risk: If the gloves are simple cowhide work gloves, customs may prefer 4203.29.08.00 or challenge the "catch-all" nature.

🎯 2. 4203.29.08.00 — Cowhide/Horsehide Leather Gloves

Item Content
Base Tariff 14.0%
Section 301 Surcharge +25.0%
Section 122 Surcharge +10.0%
Total Effective Rate 49.0%
Tax Calculation CIF Value × 49.0%
De Minimis Eligibility No
Legal Basis HTSUS 4203.29.08.00 → Section 301 Footnote → Section 122

📌 Explanation:
- This is the highest duty rate in the list.
- Use only if the gloves are specifically identified as Horsehide or Cowhide in commercial invoices and packing lists.
- Cost Impact: 1.4% higher base than 4203.29.05.00, but same surcharges.

🎯 3. 4203.21.20.00 — Baseball Gloves

Item Content
Base Tariff 3.0%
Section 301 Surcharge +25.0%
Section 122 Surcharge +10.0%
Total Effective Rate 38.0%
Tax Calculation CIF Value × 38.0%
De Minimis Eligibility No
Legal Basis HTSUS 4203.21.20.00 → Section 301 Footnote → Section 122

📌 Explanation:
- Strictly for Baseball. Do not use for work gloves.
- Misuse leads to fraud allegations or significant back-taxes.

🎯 4. 4203.21.40.00 — Softball Gloves

Item Content
Base Tariff 0.0%
Section 301 Surcharge +25.0%
Section 122 Surcharge +10.0%
Total Effective Rate 35.0%
Tax Calculation CIF Value × 35.0%
De Minimis Eligibility No
Legal Basis HTSUS 4203.21.40.00 → Section 301 Footnote → Section 122

📌 Explanation:
- Strictly for Softball.
- Lowest base duty (0%), but still heavy surcharges.

🎯 5. 6216.00.26.00 — Other Gloves (Leather, Non-Coated)

Item Content
Base Tariff 7.0%
Section 301 Surcharge +7.5%
Section 122 Surcharge +10.0%
Total Effective Rate 24.5%
Tax Calculation CIF Value × 24.5%
De Minimis Eligibility No
Legal Basis HTSUS 6216.00.26.00 → Section 301 Footnote (Reduced Rate) → Section 122

📌 Explanation:
- Most Cost-Effective option for general leather work gloves if justifiable under Chapter 62.
- Section 301 is reduced to 7.5% (vs. 25% in Chapter 42).
- Justification Required: Must prove the gloves are not "articles of apparel" under Chapter 42, or fit the "Other" definition in Chapter 62.


🛠️ IV. Customs Clearance Practical Advice (Risk Avoidance Guide)

✅ 1. Required Documentation Checklist

Document Mandatory? Explanation
Product Specifications ✔️ Detail material (Cowhide/Pigskin/Goatskin), lining, palm coating.
Product Photos ✔️ Clear images of gloves, labels, and any sports logos (if applicable).
Commercial Invoice ✔️ Must specify "Leather Work Gloves" or "Baseball Glove" accurately. Avoid generic terms like "Handwear".
Packing List ✔️ Weight and dimensions for customs valuation.
Origin Certificate ✔️ Confirm China origin for accurate Section 301/122 application.

✅ 2. Declaration Strategy (Key Tips)

🔥 “Material Defines Chapter, Use Defines Heading!”

Scenario Correct Declaration Incorrect Action
General Work Gloves (Industrial/Construction) 6216.00.26.00 (If eligible) OR 4203.29.05.00 Using 4203.29.08.00 without specifying Cowhide → Higher Duty
Cowhide Work Gloves 4203.29.08.00 Declaring as "General Leather Gloves" (05.00) if Cowhide is primary → Risk of Audit
Baseball Gloves 4203.21.20.00 Declaring as "Work Gloves" → Underpayment if found to be Sports Gear
Softball Gloves 4203.21.40.00 Declaring as "Work Gloves" → Underpayment
Gloves with Plastic/Rubber Coating Not in Dataset Do NOT use 6216.00.26.00 if coated → Must check Chapter 39/40

📌 Crucial Warning:
- Chapter 42 vs. Chapter 62: Chapter 42 (Leather Articles) generally has higher base duties but specific surcharges. Chapter 62 (Apparel/Gloves) can offer lower Section 301 rates (7.5% vs. 25%) if the product fits the "Other" definition.
- Consult a Customs Broker: Before using 6216.00.26.00, ensure the gloves do not fall under the specific "Leather Gloves" subheadings in Chapter 42. If they do, Chapter 42 takes precedence.

✅ 3. Special Cases

Case Handling Suggestion
Mixed Materials If leather is <50%, it may not be classified as "Leather Gloves". Check material weight %.
OEM Customization Provide design sheets. If the design is unique to a sport (e.g., baseball), declare as such.
High-Value Luxury Work Gloves Ensure accurate valuation to avoid undervaluation penalties.

🌍 V. Global Market Comparison (2026)

Market Recommended HS Code Est. Total Duty (China Origin) Notes
🇺🇸 USA 6216.00.26.00 (Best Cost) 24.5% Lowest duty if eligible. 4203.29.08.00 is 49.0%.
🇺🇸 USA 4203.29.05.00 (Standard) 47.6% Default for many leather gloves.
🇺🇸 USA 4203.21.40.00 (Softball) 35.0% Only for softball.
🇨🇳 China Varies 7-14% Import duties into China are lower; focus on VAT (13%).
🇪🇺 EU 4203.29 4-12% No Section 301/122 equivalent. Lower overall cost.

📌 Conclusion:
- USA is the highest-cost market for Chinese leather gloves due to Section 301 and Section 122.
- Optimization Strategy: If your product qualifies, 6216.00.26.00 saves ~23% in total tax compared to 4203.29.08.00.
- Risk: Misclassifying a Chapter 42 product into Chapter 62 can lead to penalties. Get a Pre-Ruling if unsure.


📌 VI. Common Errors & Pitfalls (Lessons Learned)

Error 1: Declaring Baseball Gloves as "Work Gloves"
👉 Consequence: Customs may reclassify to 4203.21.20.00 or 4203.21.40.00, leading to underpayment penalties if the base rate difference is significant (or overpayment if the user aimed for the cheaper Chapter 62 code).

Error 2: Using 4203.29.08.00 for Pigskin Gloves
👉 Consequence: 4203.29.08.00 is for Horsehide/Cowhide. Pigskin should go to 4203.29.05.00 or 6216.00.26.00. Misclassification leads to audit risks.

Error 3: Ignoring Section 122 (10%)
👉 Consequence: Many importers forget the additional 10% tariff on leather goods from China. Total duty is not just Base + 25%. Always add 10%.

Correct Declaration Example:

"LEATHER WORK GLOVES, PIGSKIN, INDUSTRIAL USE, MODEL X100, MADE IN CHINA" → Consider 6216.00.26.00 (24.5%) or 4203.29.05.00 (47.6%).
"COWHIDE BASEBALL GLOVE, RIGHT HAND, MODEL Y200, MADE IN CHINA" → Must use 4203.21.20.00 (38.0%).


🎯 VII. Conclusion: Professional Classification Saves Money

🎯 Remember the Mantra:

🔹 "Check Material: Cowhide? → Ch 42. Pigskin? → Ch 42 or 62."
🔹 "Check Use: Sports? → Ch 42.03.21. Work? → Ch 42.03.29 or 62.16."
🔹 "Tax Tip: Chapter 62 saves ~17-24% vs. Chapter 42 for Work Gloves!"


📌 Pro Tip:
If you are importing large volumes, apply for an Advance Ruling from US Customs. This legally binds the CBP to your chosen HS Code, protecting you from future audits and back-taxes.


📣 Immediate Action:

📞 Contact a Customs Broker today.
📸 Provide Product Photos and Material Specifications.
🚀 Optimize your HS Code to save up to 24.5% in duties!


Professional Classification, Start with Precision!
💼 Every Percent Saved is Profit Gained!

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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。

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。