HS 392620 Articles of apparel and clothing accessories (including gloves, mittens and mitts)

Quick Answer: Articles of apparel and clothing accessories made of plastics, imported under HS 392620, enter the UK at 6.00%, the EU at 6.50%, and the US with rates varying significantly from 6.5% to 25%, with many trade agreements offering duty-free entry. This classification specifically covers items like plastic gloves, mittens, mitts, and other plastic clothing accessories not elsewhere specified. Importers should consult specific trade agreements for potential preferential duty rates in the US. CustomTariffs aggregates this data to assist in compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
3926200000 6.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
3926200000 6.50 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
39262040 6.5% Free (17 programs) —
3926204010 — — ["doz. prs."]
3926204050 — — ["doz. prs."]
3926206000 Free — ["doz."]
392620 — — —

Special rates available under trade agreements including USMCA, KORUS, GSP.

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

Which Trade Agreements Reduce Duties for HS 3926.20?

Imports of Articles of apparel and clothing accessories (including gloves, mittens and mitts) may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, GSP, and 15 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How to Classify This HS Code?

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What products does HS 392620 cover?

This subheading covers articles of apparel and clothing accessories made from plastics or artificial textiles, specifically including gloves, mittens, and mitts. As per the World Customs Organization's Harmonized System Nomenclature, this category encompasses a broad range of plastic-based garments and accessories intended for wear. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that items like disposable plastic gloves used in medical or industrial settings, raincoats made of plastic sheeting, and plastic aprons fall under this classification, provided they are not specifically excluded by a more specific heading or subheading.

What falls outside HS 392620?

The following products are excluded from HS 392620: articles of apparel and clothing accessories made from natural rubber or textile materials that are not artificial, such as cotton or wool gloves. Furthermore, footwear, headgear, and specialized protective clothing that are classified under more specific headings (e.g., Chapter 64 for footwear, Chapter 65 for headgear) are also excluded. For example, plastic-soled shoes or knitted wool scarves, even if they serve a similar purpose to items under 392620, are classified elsewhere based on their primary material or specific product type.

What are common classification mistakes for HS 392620?

A common error is misclassifying articles based solely on their function rather than their material composition and specific product type. For instance, plastic rain boots, which are footwear, are often mistakenly placed under 392620 instead of their correct heading (e.g., 6401.92.0000 in the US HTS). Adherence to General Interpretative Rule 1 and Rule 3 of the Harmonized System is crucial, ensuring that classification is determined by the most specific heading and subheading, and then by the material that gives the goods their essential character.

How should importers classify products under HS 392620?

The correct procedure for classifying products under HS 392620 involves a multi-step process. Importers and customs brokers must first identify the primary material of the article, confirming it is plastic or artificial textile. Next, they must determine if the article is an item of apparel or a clothing accessory, such as gloves, mittens, or mitts. Finally, they should consult official tariff schedules like the USITC HTS or the EU TARIC database to ensure no more specific heading or subheading applies, verifying the product's exact description against the nomenclature.

How is the duty calculated for products under HS 392620?

A shipment of 1,000 pairs of disposable nitrile examination gloves, weighing 10 kilograms and declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($500 USD × 0.05 = $25.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3926.20.0000.

Which trade agreements reduce duties for HS 392620?

Several free trade agreements may reduce the applicable duty rate for HS 392620, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for goods originating from Canada or Mexico. The EU's trade agreements with certain countries, such as those under the Generalized System of Preferences (GSP), may also offer reduced or Free duty rates for eligible developing countries. To claim these preferences, a self-certified origin statement for USMCA or a EUR.1 movement certificate for EU preferences is typically required, depending on the specific agreement and jurisdiction.

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Which HS Codes Are Related?

HS 392610 HS 392630 HS 392640 HS 392690 HS 430310 HS 392099

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 392620 (Articles of apparel and clothing accessories of plastics)?

The Most Favored Nation (MFN) duty rate for HS code 392620 often falls around 6.00% to 6.50% ad valorem. However, specific rates can vary. For example, the United States International Trade Commission (USITC) provides detailed tariff information. It's crucial to consult the most current tariff schedule for the importing country, as rates can change. For instance, under the US tariff schedule, the standard MFN rate is 6.5% ad valorem.

How are preferential duty rates applied to HS code 392620 under trade agreements?

Many trade agreements offer preferential duty rates, often resulting in Free (0%) entry for goods classified under HS 392620. Examples include agreements with Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), among others listed as 'Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA,OM,P, PA,PE,S,SG)'. To claim these preferential rates, importers must provide a valid Certificate of Origin or other required documentation demonstrating that the goods meet the rules of origin specified in the relevant trade agreement. Always verify the specific requirements for the agreement you intend to use.

What are the key classification criteria for goods under HS code 392620?

HS code 392620 covers 'Articles of apparel and clothing accessories (including gloves, mittens and mitts)' made from plastics. The primary criterion is the material composition – the article must be predominantly made of plastics. The function is also key; it must be designed as apparel or an accessory worn on the body, such as gloves, aprons, or headwear, that are not specifically classified elsewhere. For example, disposable plastic examination gloves fall under this heading, provided they are not classified in more specific headings (e.g., certain medical gloves).

How is the import duty calculated for HS code 392620, and can you provide an example?

Import duty for HS code 392620 is typically calculated on an ad valorem basis, meaning it's a percentage of the goods' customs value. For example, if the MFN duty rate is 6.5% and the declared customs value of a shipment of plastic gloves is $10,000 USD, the duty would be calculated as follows: Duty Amount = Customs Value × Duty Rate. Duty Amount = $10,000 × 0.065 = $650 USD. Importers and customs brokers must ensure accurate valuation and correct application of the duty rate.

What documentation is typically required for importing articles under HS code 392620?

Standard documentation for importing goods under HS code 392620 includes a commercial invoice, packing list, and bill of lading or air waybill. If claiming preferential duty rates under a Free Trade Agreement (FTA), a Certificate of Origin or other proof of origin acceptable to customs authorities is mandatory. Depending on the specific product and importing country's regulations, additional certifications related to safety, material content, or compliance with specific standards (e.g., for food contact or medical use) may be required. Always consult the importing country's customs agency for a comprehensive list.