Analysis
HTS 4203.21.80 covers specially designed for use in sports: other under heading 4203 (articles of apparel and clothing accessories, of leather or of composition leather). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in dozens.
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 4.9 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 4.9%. 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 general duty rate is 4.9% of the customs value, which is in the middle of the rates in chapter 42 (34th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $490 in duty before any Chapter 99 additions or preference claims.
For statistics it divides in two: 4203.21.80.30 for golf gloves and 4203.21.80.60 for other. Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 30%, 6.1 times the general rate.
Statistical suffixes
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% |
| 4203.21.60 | Ski or snowmobile gloves, mittens and mitts: other | 5.5% |
| 4203.21.70 | Specially designed for use in sports: ice hockey gloves | Free |