HTS tariff line · chapter 42
4203.21.20
Baseball and softball gloves and mitts (including batting gloves): batting gloves
Analysis
HTS 4203.21.20 covers baseball and softball gloves and mitts (including batting gloves): batting gloves under heading 4203 (articles of apparel and clothing accessories, of leather or of composition leather).
The general duty rate is 3% of the customs value, which is at the low end of the rates in chapter 42 (17th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $300 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from duty-free to 5.5%. Compared with 4203.21.70 (specially designed for use in sports: ice hockey gloves), which pays duty-free, a misclassification either way moves the duty by 3 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 30%, 10.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |