Analysis
Subheading 4203.21 covers specially designed for use in sports, within heading 4203. 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.
2 of its 6 lines with a percentage rate are duty-free at the general rate (33%) and 4 are dutiable, from duty-free up to 5.5%. The median line pays 3.25%.
The spread of 5.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.5%, applies to 4203.21.60 (ski or snowmobile gloves, mittens and mitts: other).
The US splits it as follows: 4203.21.20 for baseball and softball gloves and mitts (including batting gloves)… (3%), 4203.21.40 for baseball and softball gloves and mitts (including batting gloves)… (duty-free), 4203.21.55 for cross-country ski gloves, mittens and mitts (3.5%), 4203.21.60 for ski or snowmobile gloves, mittens and mitts: other (5.5%), 4203.21.70 for specially designed for use in sports: ice hockey gloves (duty-free) and 4203.21.80 for specially designed for use in sports: other (4.9%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4203.21.20 | Baseball and softball gloves and mitts (including batting gloves): batting gloves | 3% |
| 4203.21.40 | Baseball and softball gloves and mitts (including batting gloves): other | Free |
| 4203.21.55 | Cross-country ski gloves, mittens and mitts | 3.5% |
| 4203.21.60 | Ski or snowmobile gloves, mittens and mitts: other | 5.5% |
| 4203.21.70 | Specially designed for use in sports: ice hockey gloves | Free |
| 4203.21.80 | Specially designed for use in sports: other | 4.9% |