Medical 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
🧤 Medical Disposable Plastic Gloves
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Understand "Disposable Plastic Gloves"?
Medical Disposable Plastic Gloves are essential personal protective equipment (PPE) used in healthcare, laboratories, and industrial settings to prevent contamination and ensure hygiene. In international trade, they are classified based on material composition (plastic vs. rubber) and usage characteristics (disposable).
Key Distinction:
- Plastic Gloves: Typically made from Polyethylene (PE), Polyvinyl Chloride (PVC), or Nitrile. These are often single-use, non-sterile, and lightweight.
- Rubber/Latex Gloves: Made from natural latex or synthetic rubber. These are elastic and often reusable or high-grade sterile.
⚠️ Critical Classification Point:
- If the gloves are made of plastic (e.g., PE, PVC) and are disposable, they fall under Chapter 39 (Plastics).
- If they are made of rubber/latex, they fall under Chapter 40 (Rubber).
- For this analysis, we focus on Plastic Gloves as specified in your query and the provided<DATA>.
📦 II. HS Code Classification Details (Based on Provided Data)
The <DATA> provided indicates two primary HS Codes for Medical Disposable Plastic Gloves, differing mainly in the 122 Clause Tariff (Section 301/IEEPA additional tariffs).
| HS Code | Product Description | Material/Usage | Base Tariff | 122 Clause Tariff | Total Tax Rate |
|---|---|---|---|---|---|
3926.20.40.10 |
Disposable Plastic Gloves (Specific Plastic Type) | Plastic, Disposable | 6.5% | 10% | 16.5% |
3926.20.10.20 |
Disposable Plastic Gloves (General Plastic Type) | Plastic, Disposable | 0.0% | 10% | 10.0% |
🔍 Explanation of Classification Logic:
-3926.20.40.10: This code is applied when the gloves are matched to specific plastic materials or forms that trigger a 6.5% base tariff. The summary indicates: "Matches disposable plastic gloves, consistent with material, form, and disposable use characteristics."
-3926.20.10.20: This code is applied for general disposable plastic gloves with a 0.0% base tariff. The summary indicates: "Matches disposable plastic gloves, consistent with plastic product material and disposable use."
- Common Factor: Both codes incur a 10% additional tariff under the "122 Clause" (likely referring to Section 301/IEEPA tariffs on Chinese goods imported into the US, effective from Nov 2025).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Additions)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN) (Implied by "122 Clause" and typical tariff structures)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. HS Code 3926.20.40.10 —— Disposable Plastic Gloves (Specific Plastic Type)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Add-on Tariff (122 Clause) | +10% |
| Other Surcharges | 0.0% |
| Total Tax Rate | 16.5% |
| Tax Calculation | CIF Value × 16.5% |
| De Minimis Exemption | ❌ Not Applicable (Tariff exceeds de minimis thresholds; strict enforcement applies) |
| Legal Basis Path | HS: 3926.20.40.10 → Base: 6.5% → 122 Clause: 10% |
📌 Note:
- The 6.5% base tariff suggests a specific sub-category of plastic goods that are not exempt from standard duties.
- The 10% "122 Clause" is a critical additional tariff, likely related to Section 301 or IEEPA tariffs on specific Chinese imports.
- Total 16.5% is moderate but significant for low-margin PPE items.
🎯 2. HS Code 3926.20.10.20 —— Disposable Plastic Gloves (General Plastic Type)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Add-on Tariff (122 Clause) | +10% |
| Other Surcharges | 0.0% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Exemption | ❌ Not Applicable (Due to additional tariffs, de minimis may be overridden) |
| Legal Basis Path | HS: 3926.20.10.20 → Base: 0.0% → 122 Clause: 10% |
📌 Note:
- The 0.0% base tariff indicates a more favorable classification for general plastic disposable gloves.
- However, the 10% additional tariff still applies, making the total rate 10%.
- This is a 5.5% savings compared to3926.20.40.10, so ensuring correct classification is vital.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Material (PE/PVC/Nitrile), Type (Disposable), Sterile/Non-Sterile. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Proves non-hazardous nature, crucial for customs and FDA. |
| ✅ Commercial Invoice | ✔️ | Must specify "Medical Disposable Plastic Gloves" and HS Code. Avoid vague terms like "Plastic Products." |
| ✅ Packing List | ✔️ | Show unit count, gross/net weight. |
| ✅ FDA Registration (if applicable) | ✔️ | For medical devices, FDA registration is mandatory for import into the US. |
| ✅ Origin Certificate (CO) | ✔️ | Required for tariff determination and 122 Clause application. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material First, Usage Second, Code Accurate, Tariff Lower!"
| Situation | Correct Declaration | Incorrect Practice |
|---|---|---|
| PE Plastic Gloves | 3926.20.10.20 (If general) or 3926.20.40.10 (If specific) |
Declare as "Latex Gloves" → Wrong Chapter 40 |
| PVC Plastic Gloves | Same as above | Declare as "Rubber Gloves" → Wrong Chapter 40 |
| Sterile vs. Non-Sterile | Specify in description; does not change HS Code | Assume sterile = different code |
| Packaging | Declare as "Box of 100 Gloves" | Declare as "Plastic Film" → Wrong Code |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Materials | If gloves contain both plastic and rubber components, classify based on essential character (usually plastic for disposable types). |
| Sterile Medical Gloves | If sterile and intended for surgical use, verify if FDA Class I/II classification affects HS Code. Usually, plastic still falls under 3926. |
| Large Volume Imports | Consider applying for a Binding Ruling from CBP to confirm 3926.20.10.20 vs 3926.20.40.10 before shipment. |
| Origin: Non-China | If gloves are made in Vietnam/Malaysia, 122 Clause (10%) may not apply. Verify origin rules. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.20.10.20 |
10% (122 Clause) | FDA Registration | Highest cost due to 122 Clause |
| 🇨🇳 China | 3926.20.10.20 |
5% | NMPA Registration | No 122 Clause |
| 🇪🇺 EU | 3926.20.90 |
0% | CE Marking (MDR/IVDR) | No additional tariffs |
| 🇬🇧 UK | 3926.20.90 |
0% | UKCA Marking | Post-Brexit rules |
| 🇦🇺 Australia | 3926.20.90 |
5% | TGA Registration | No additional tariffs |
📌 Conclusion:
- USA is the most challenging market due to the 10% additional tariff under the 122 Clause.
- EU and UK offer 0% base tariffs but require strict CE/UKCA certification for medical use.
- China has low tariffs but high regulatory barriers for medical imports.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Misclassifying Plastic Gloves as Latex Gloves (Chapter 40)
👉 Consequence: Wrong HS Code → Customs Delay + Penalties + Potential Anti-Dumping Duties on Latex.
❌ Error 2: Ignoring the 122 Clause for Chinese-origin goods
👉 Consequence: Underpayment of 10% → Back-tariff + Interest + Fines upon audit.
❌ Error 3: Vague Description: "Plastic Gloves"
👉 Consequence: Customs may classify under highest duty rate (3926.20.40.10) → 16.5% instead of 10%.
❌ Error 4: Lack of FDA Registration for Medical Use
👉 Consequence: Goods Seized or Refused Entry by FDA and CBP.
✅ Correct Practice:
"Disposable Medical Plastic Gloves, PE Material, Non-Sterile, Box of 100, FDA Registered, HS Code: 3926.20.10.20"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Cost!
🎯 Key Takeaways:
🔹 "Plastic Gloves: Chapter 39, Not Chapter 40!"
🔹 "122 Clause Adds 10%: Always Check Origin!"
🔹 "Code 10.20 is Cheaper than 40.10: Be Precise!"
📌 Pro Tip:
If your gloves are not from China, verify if the 122 Clause applies. For Vietnamese/Malaysian origins, you may save the 10% surcharge.
For US imports, consider FDA pre-approval and CBP Binding Rulings to mitigate risk.
📣 Immediate Action:
📞 Engage a licensed customs broker.
📋 Submit product specs and origin docs for HS Code Pre-Ruling.
🚀 Ensure FDA Registration is complete before shipping.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Penny Saved in Tariffs 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。