HTS subheading · chapter 39
3926.20
Articles of apparel and clothing accessories (including gloves, mittens and mitts)
Analysis
Subheading 3926.20 covers articles of apparel and clothing accessories (including gloves, mittens and mitts), within heading 3926. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 6 US tariff lines below it are national.
The spread of 6.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.5%, applies to 3926.20.40 (other: other).
3 of its 6 lines with a percentage rate are duty-free at the general rate (50%) and 3 are dutiable, from duty-free up to 6.5%. The median line pays 1.5%.
The US splits it as follows: 3926.20.10 for gloves, mittens and mitts: seamless (duty-free), 3926.20.20 for baseball and softball gloves and mitts (duty-free), 3926.20.30 for specially designed for use in sports: other (3%), 3926.20.40 for other: other (6.5%), 3926.20.60 for plastic rainwear, including jackets, coats, ponchos, parkas and… (duty-free) and 3926.20.90 for other: other (5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3926.20.10 | Gloves, mittens and mitts: seamless | Free |
| 3926.20.20 | Baseball and softball gloves and mitts | Free |
| 3926.20.30 | Specially designed for use in sports: other | 3% |
| 3926.20.40 | Other: other | 6.5% |
| 3926.20.60 | Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued not over $10 per unit | Free |
| 3926.20.90 | Other: other | 5% |