plastic food grade gloves
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 |
| 4015191110 | 38.0% | CN | US | 官方文档 |
| 4015195100 | 49.0% | CN | US | 官方文档 |
| 3926204010 | 16.5% | CN | US | 官方文档 |
| 3926201020 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🧤 Disposable Food-Grade Gloves (Plastic vs. Rubber)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Food-Grade Gloves"?
Disposable food-grade gloves are essential protective equipment in the food service, healthcare, and household cleaning industries. In international trade, they are strictly categorized by material composition, which drastically affects their HS Code and tariff burden.
Plastic Gloves (Polymer/PE/PVC): Made from synthetic polymers like Polyethylene (PE) or Polyvinyl Chloride (PVC). These are lightweight, cost-effective, and often coated or laminated.
Rubber Gloves (Sulfur- Vulcanized): Made from natural or synthetic rubber that has been chemically cured (vulcanized). These offer higher durability, elasticity, and chemical resistance.
⚠️ Key Distinction Point:
- If the material is explicitly "Plastic" (e.g., PE, PVC, Polymer) →归类 to Chapter 39 (Articles of Plastics)
- If the material is "Sulfurized Rubber" (Vulcanized) → 归类 to Chapter 40 (Rubber and Articles Thereof)
- Critical Warning: Misclassifying rubber as plastic (or vice versa) can lead to a 4x–5x difference in tariff costs due to Section 301 and IEEPA surcharges.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
| HS Code | Product Description | Material | Applicable Scenario | Total Tax Rate |
|---|---|---|---|---|
3926.20.10.20 |
Disposable plastic gloves, food-grade | Plastic | Light-duty food handling, catering | 10.0% |
3926.20.40.10 |
Disposable plastic gloves, food-grade | Plastic | Standard food service | 16.5% |
3926.20.10.20 |
Plastic-coated gloves | Plastic | Gloves with plastic coating/lamination | 10.0% |
4015.19.11.10 |
Disposable food-grade gloves, rubber | Sulfurized Rubber | Medical-grade, heavy-duty food prep | 38.0% |
4015.19.51.00 |
Disposable food-grade gloves, rubber/polymer | Sulfurized Rubber or Polymer | High-elasticity industrial/food use | 49.0% |
🔍 Key Reminder:
- Plastic gloves fall under Chapter 39 and generally enjoy lower base tariffs but are subject to Section 122 duties (10%).
- Rubber gloves fall under Chapter 40 and are subject to higher base tariffs plus Section 301 duties (25%) and Section 122 duties (10%), resulting in significantly higher total costs.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current rates apply as per 2026 trade policies.
🎯 1. 3926.20.10.20 & 3926.20.40.10 —— Plastic/Food-Grade Gloves
| Item | Content |
|---|---|
| Base Tariff | 0.0% (for .10.20) / 6.5% (for .40.10) |
| Section 301 Surcharge | 0.0% (Plastic gloves often exempt or lower rate) |
| Section 122 Surcharge | +10% (Specific to gloves/items of plastic) |
| Total Tariff | 10.0% (for .10.20) 16.5% (for .40.10) |
| Tax Calculation | CIF Value × Total Rate |
| De Minimis Exemption | ❌ Not Applicable (Commercial shipments > $800) |
| Legal Basis Path | HTSUS:3926.20.10.20 → Section 122 Duty: 10% |
📌 Explanation:
- The 10% Section 122 duty is a specific levy on certain plastic articles, including gloves, aimed at protecting domestic manufacturers.
- Base tariff varies depending on the specific sub-category of plastic glove (e.g., coated vs. uncoated).
- Total cost is significantly lower than rubber counterparts, making plastic gloves the preferred choice for high-volume, low-cost food service.
🎯 2. 4015.19.11.10 & 4015.19.51.00 —— Rubber/Food-Grade Gloves
| Item | Content |
|---|---|
| Base Tariff | 3.0% (for .11.10) / 14.0% (for .51.00) |
| Section 301 Surcharge | +25% (Standard China surcharge) |
| Section 122 Surcharge | +10% (Applies to rubber gloves as well) |
| Total Tariff | 38.0% (for .11.10) 49.0% (for .51.00) |
| Tax Calculation | CIF Value × Total Rate |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:4015.19.11.10 → Section 301: 25% → Section 122: 10% |
📌 Explanation:
- High Tariff Burden: Rubber gloves are subject to both Section 301 (25%) and Section 122 (10%), plus base tariffs.
- Chapter 40 Complexity: The classification depends on whether the rubber is "sulfurized" (vulcanized) and whether it is "polymer-based" or "natural rubber," leading to different base rates.
- Cost Impact: A $10,000 shipment of rubber gloves could incur $3,800–$4,900 in duties, compared to $1,000–$1,650 for plastic gloves.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify Material (Plastic vs. Rubber), Thickness, Food-Grade Certification (FDA/LFGB) |
| ✅ Material Declaration | ✔️ | Explicitly state "Polyethylene (PE)" or "Sulfurized Rubber" to avoid misclassification |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Disposable Food-Grade Gloves" with HS Code |
| ✅ Certificate of Origin | ✔️ | If not from China, may qualify for reduced tariffs |
| ✅ Test Reports | ✔️ | FDA Compliant, Food Safety Certification |
| ✅ Packing List | ✔️ | Match invoice quantities exactly |
✅ 2. Classification Strategy (Key Tips)
🔥 "Material is King: Plastic = Ch 39, Rubber = Ch 40!"
| Scenario | Correct HS Code | Wrong Classification | Risk |
|---|---|---|---|
| PE Plastic Gloves | 3926.20.10.20 or 3926.20.40.10 |
Misclassified as Rubber | Overpaying 28-39% in duties |
| Nitrile/Butyl Rubber Gloves | 4015.19.11.10 or 4015.19.51.00 |
Misclassified as Plastic | Underpaying duties → Penalties + Back Taxes |
| Plastic-Coated Cotton Gloves | 3926.20.10.20 (if plastic dominant) |
Misclassified as Rubber | 10% vs 38% difference |
| Food-Grade Label Only | N/A | Insufficient | Must provide material composition |
📌 Note:
- Nitrile gloves are often synthetic rubber, falling under Chapter 40.
- Latex gloves are natural rubber, also under Chapter 40.
- Polyethylene (PE) gloves are plastic, under Chapter 39.
- Do not rely solely on "Food-Grade" label for classification; material is the deciding factor.
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Mixed Materials | If glove has both plastic coating and rubber base, consult ruling; often classified by primary material or principal use |
| OEM/White Label | Provide manufacturer’s material spec sheet to prove HS Code |
| High-Value Medical Gloves | Ensure FDA 510(k) clearance if marketed as medical, even if labeled "food-grade" |
| Small Bamples | Still subject to full duties; no de minimis for commercial samples |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Duty (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.20.10.20 (Plastic) |
10.0% | FDA Compliant | Low duty for plastic, high for rubber |
| 🇺🇸 USA | 4015.19.11.10 (Rubber) |
38.0% | FDA + OSHA | High duty due to Sec 301 + 122 |
| 🇪🇺 EU | 4015.19.90 (Rubber) |
0-4.5% | CE + LFGB | Lower duties, stricter food safety |
| 🇬🇧 UK | 4015.19.90 (Rubber) |
0-4.5% | UKCA | Post-Brexit rules apply |
| 🇨🇦 Canada | 4015.19.90 (Rubber) |
0% (CUSMA if Canadian) | Health Canada | Free trade if originating |
📌 Conclusion:
- USA is the most tariff-sensitive market for gloves from China due to Section 301 and Section 122.
- Plastic gloves (Ch 39) are significantly cheaper to import into the US than rubber gloves (Ch 40).
- Consider sourcing rubber gloves from non-China origins (e.g., Thailand, Vietnam) to avoid Section 301 duties.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Calling all gloves "Gloves" without specifying material
👉 Result: Customs assigns arbitrary code → Possible 49% duty
❌ Mistake 2: Classifying PE plastic gloves as rubber to "fit" medical gloves
👉 Result: Audit failure, penalties + interest
❌ Mistake 3: Ignoring Section 122 duties
👉 Result: 10% unexpected cost on all glove imports (plastic and rubber)
❌ Mistake 4: Assuming "Food-Grade" exempts from duties
👉 Result: No exemption; food-grade affects certification, not tariff
✅ Correct Practice:
"Disposable Food-Grade Gloves, Material: Polyethylene (PE), 10 Micron Thickness, FDA Compliant, HS Code: 3926.20.10.20"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Golden Rule:
🔹 "Plastic = Chapter 39 (10-16.5%)
🔹 "Rubber = Chapter 40 (38-49%)
🔹 "Material Defines the Code!"
📌 Pro Tip:
If your rubber gloves are originating from Vietnam, Malaysia, or Thailand, you may avoid Section 301 duties, reducing the total tax burden significantly.
Always request a Pre-Ruling (Advance Ruling) from CBP if unsure about material classification.
📣 Act Now:
📞 Contact a licensed customs broker + Provide Material Spec Sheet + Request HS Code Pre-Ruling
🚀 Minimize Duty Costs, Ensure Smooth Clearance, Maximize Profit Margins!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent of Duty Saved 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。