Analysis
HTS 3926.20.10 covers gloves, mittens and mitts: seamless under heading 3926 (other articles of plastics and articles of other materials of headings 3901 to 3914). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in doz. prs..
Neighbouring lines carry rates from duty-free to 6.5%, so the exact line matters. The widest gap is with 3926.20.40 (other: other), at 6.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 6.5 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 13% of the 236 tariff lines in chapter 39. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.
Census statistics map these goods to NAICS 326199 (All Other Plastics Product Manufacturing), an industry of 5,546 US establishments employing 392,611 people. That is the industry code a US manufacturer of the same product would normally use.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |