Analysis
HTS 4203.21.60 covers ski or snowmobile gloves, mittens and mitts: other 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 4.9%. The costliest confusion would be with 4203.21.70 (specially designed for use in sports: ice hockey gloves) at duty-free, a difference of 5.5 points on the customs value.
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 5.5%. 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.
The column 2 rate, for countries without normal trade relations, is 45%, 8.2 times the general rate.
The general duty rate is 5.5% of the customs value, which is in the middle of the rates in chapter 42 (39th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $550 in duty before any Chapter 99 additions or preference claims.
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 |
| 4203.21.55 | Cross-country ski gloves, mittens and mitts | 3.5% |
| 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% |