disposable plastic gloves bucket
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926201020 | 10.0% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3923900012 | 38.0% | CN | US | 官方文档 |
| 3923900014 | 38.0% | CN | US | 官方文档 |
商品图片
AI分析
🧤 Disposable Plastic Gloves & Plastic Buckets – HS Code & Tariff Guide (2026 Edition)
🌐 HS Code Classification & Customs Clearance Strategy | 2026 Updated Tariff Rules | Expert-Level Compliance Tips
📦 一、产品定义与分类:你真的了解“一次性塑料手套+塑料桶”吗?
This product combo — disposable plastic gloves and plastic buckets — may seem simple, but their HS Code classification and tariff treatment vary dramatically based on material, function, and design.
⚠️ Key Insight:
- Disposable gloves are not just "plastic" — they are personal protective equipment (PPE) and fall under apparel accessories.
- Plastic buckets are packaging/conveyance containers — but size matters for tariff purposes.
- Mistakenly combining both into one shipment or one HS Code? → High risk of overpayment, penalties, or seizure.
📊 二、HS Code Classification Table (2026 Official Tariff List)
| HS Code | Product Description | Category | Key Feature | Tax Status |
|---|---|---|---|---|
3926.20.10.20 |
Gloves, mittens, mitts: Seamless, other: Disposable | Articles of apparel & clothing accessories | Made of plastics; used once; not reusable | ✅ 0% total tariff |
3923.90.00.12 |
Buckets and pails, with or without lids: Capacity < 11.36 L (3 gallons) | Packaging & conveyance articles | Plastic, used for transport/packing | ❌ 28.0% total tariff |
3923.90.00.14 |
Buckets and pails: Capacity ≥ 11.36 L but ≤ 22.71 L (6 gallons) | Packaging & conveyance articles | Plastic, medium-sized containers | ❌ 28.0% total tariff |
3926.90.10.00 |
Other articles of plastics: Buckets and pails | Miscellaneous plastic goods | General-purpose plastic containers | ✅ 0% total tariff |
🔍 Critical Distinction:
- Buckets with capacity < 11.36L or 11.36–22.71L → Subject to 25% additional tariff under U.S. Section 301.
- Buckets outside this size range (e.g., >22.71L or <1L) → May fall under3926.90.10.00→ 0% tariff.
💰 三、2026 Tariff Breakdown (U.S. Market | China Origin)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (inclusive)
🎯 1. 3926.20.10.20 — Disposable Plastic Gloves
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Additional Duty (USITC 301) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% |
| De Minimis Exemption | ✅ Yes (under 8% threshold) |
| Legal Basis | USITC:3926.20.10.20 → FOOTNOTE:9903.88.01 (No additional duty) |
📌 Why 0%?
- Gloves are classified as apparel accessories (not packaging),
- Not subject to Section 301 tariffs (which target industrial goods, not PPE),
- No IEEPA or other emergency tariffs apply.
🎯 2. 3923.90.00.12 — Plastic Buckets (Capacity < 11.36L)
| Item | Detail |
|---|---|
| Base Tariff | 3.0% |
| Additional Duty (USITC 301) | 25.0% |
| Total Tax Rate | 28.0% |
| Tax Calculation | CIF Value × 28.0% |
| De Minimis Exemption | ❌ No (over 8% threshold) |
| Legal Basis | USITC:3923.90.00.12 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.25 |
📌 Why 28%?
- This bucket falls under "articles for packing/conveyance",
- Section 301 (USITC) imposes 25% additional tariff on Chinese-origin plastic containers,
- Base tariff (3%) + 25% = 28%, no de minimis relief.
🎯 3. 3923.90.00.14 — Plastic Buckets (11.36L – 22.71L)
| Item | Detail |
|---|---|
| Base Tariff | 3.0% |
| Additional Duty (USITC 301) | 25.0% |
| Total Tax Rate | 28.0% |
| Tax Calculation | CIF Value × 28.0% |
| De Minimis Exemption | ❌ No |
| Legal Basis | USITC:3923.90.00.14 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.25 |
📌 Same as above — same tariff due to size and origin.
- Even if it's a "clean bucket" or "for lab use", size triggers the 301 tariff.
🎯 4. 3926.90.10.00 — Other Plastic Buckets (Non-Standard Size or Use)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Duty (USITC 301) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% |
| De Minimis Exemption | ✅ Yes |
| Legal Basis | USITC:3926.90.10.00 → FOOTNOTE:9903.88.01 |
📌 When Does This Apply?
- Buckets < 11.36L but not in3923.90.00.12(e.g., custom shape, non-standard design),
- Buckets > 22.71L,
- Buckets not used for packing/conveyance (e.g., decorative, industrial tool storage),
- No 301 tariff applies → 0% total tax.
🛠️ 四、Customs Clearance Best Practices (Pro Tips)
✅ 1. Required Documents (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: “Disposable Plastic Gloves” and “Plastic Bucket (Capacity: X L)” |
| ✅ Packing List | ✔️ | Show separate line items for gloves and buckets |
| ✅ Product Photos | ✔️ | Show size, shape, material, and use case |
| ✅ Technical Specs | ✔️ | Include capacity (in liters/gallons), material (PP/PE), reusable? |
| ✅ Origin Certificate (CO) | ✔️ | If from Vietnam/Mexico, may qualify for lower tariffs |
| ✅ Safety Certificates | ✔️ | FDA (for gloves), RoHS, REACH (if applicable) |
✅ 2.申报技巧(申报口诀)
🔥 “分项申报,大小分清,手套0%,桶看容量,28%是雷区!”
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Gloves + small bucket (<11.36L) | 3926.20.10.20 + 3923.90.00.12 |
One code for both | 28% on gloves → huge overpayment |
| Bucket >22.71L | 3926.90.10.00 |
3923.90.00.14 |
28% vs 0% → $10K overpaid per container |
| Bucket with unusual shape | 3926.90.10.00 |
3923.90.00.12 |
Avoid 28% tariff |
| Gloves only | 3926.20.10.20 |
3926.90.10.00 |
No problem, but avoid misclassification |
✅ 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Bucket used for medical waste | Still falls under 3923.90.00.12/14 → 28% unless size >22.71L |
| Gloves sold in bulk with bucket | Must be declared separately — no bundling |
| Bucket used for industrial tool storage | Can argue for 3926.90.10.00 if not for "conveyance" |
| Origin from Vietnam/Mexico | Apply for IEEPA exemption → 0% tariff on both items |
| Low-value shipment (<$800) | De minimis applies → 0% tax if total <8% of value |
🌍 五、Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.20.10.20 / 3923.90.00.12 |
0% (gloves), 28% (small buckets) | FDA, RoHS | High risk if size <22.71L |
| 🇨🇳 China | 3926.20.10.20 / 3926.90.10.00 |
5% (gloves), 0% (buckets) | CCC, RoHS | No 301 tariffs |
| 🇪🇺 EU | 3926.20.10.20 / 3923.90.00.12 |
0% (if CE compliant) | CE, REACH | No 301 tariffs |
| 🇦🇺 Australia | 3926.20.10.20 / 3926.90.10.00 |
5% | RCM | No 301 tariffs |
| 🇯🇵 Japan | 3926.20.10.20 / 3926.90.10.00 |
0% | PSE | No additional duties |
📌 Insight:
- Only the U.S. applies 28% tariffs on small plastic buckets from China.
- Gloves are tariff-free worldwide.
📌 六、常见错误 & Avoidance Guide (Real-World Pitfalls)
❌ Mistake 1: Combining gloves and buckets in one line item
👉 Result: Customs may apply 28% to both → $10K+ overpayment
❌ Mistake 2: Not specifying bucket capacity in invoice
👉 Result: Customs assumes <11.36L → 28% tariff
❌ Mistake 3: Using “plastic container” instead of “bucket” in description
👉 Result: Misclassification → audit risk, penalties
❌ Mistake 4: Claiming “for personal use” to avoid tariff
👉 Result: Not allowed — commercial shipments must pay full duty
✅ Correct Description Example:
“Disposable Polypropylene Gloves, 100 pcs/box, Size M, FDA Compliant”
“Plastic Bucket, 25L Capacity, PP Material, Not for Conveyance, HS: 3926.90.10.00”
🎯 七、Final Verdict: Smart Strategy = Cost Savings
🎯 Golden Rule:
🔹 Gloves? → 0% tariff (HS: 3926.20.10.20)
🔹 Small buckets (<22.71L)? → 28% tariff (HS: 3923.90.00.12/14)
🔹 Large/custom buckets (>22.71L)? → 0% (HS: 3926.90.10.00)💡 Pro Tip:
- Change bucket size to >22.71L → save 28%
- Use Vietnam/Mexico origin → avoid 301 tariffs
- Split shipment → only pay 0% on gloves
📣 Take Action Now:
📞 Contact a U.S. Customs Broker + Request HS Code Pre-Ruling
🚀 Optimize packaging size & origin → cut tariffs by 28%
💼 Your next shipment could save $50K+ in duties!
✨ Professional Compliance Starts with Accurate HS Code
💼 One mistake = Thousands in overpayment. One correct code = Millions in savings.
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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。