Analysis
HTS 4203.21.55 covers cross-country ski gloves, mittens and mitts under heading 4203 (articles of apparel and clothing accessories, of leather or of composition leather).
Rates on the nearby lines range from duty-free to 5.5%. The costliest confusion would be with 4203.21.70 (specially designed for use in sports: ice hockey gloves) at duty-free, a difference of 3.5 points on the customs value.
The general duty rate is 3.5% of the customs value, which is at the low end of the rates in chapter 42 (23rd percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $350 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 45%, 12.9 times the general rate.
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 3.5%. 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.
Neighbouring 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 |
| 4203.21.60 | 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% |