HS 420321 Gloves, mittens and mitts
Quick Answer: Gloves, mittens, and mitts classified under HS 420321 enter the UK at 8.00%, the EU at 9.00%, and the US with a range of rates, including 3% and duty-free for certain trading partners. This code specifically covers protective or sports gloves, mittens, and mitts made of leather or composition leather. Importers should be aware that the US tariff schedule contains multiple subheadings within 420321, each with distinct duty rates depending on the material and intended use, necessitating careful classification. According to CustomTariffs data, understanding these variations is crucial for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4203210000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4203210000 | 9.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4203212000 | 3% | Free (17 programs) | ["No."] |
| 4203214000 | Free | — | ["No."] |
| 4203215500 | 3.5% | Free (17 programs) | ["prs."] |
| 4203216000 | 5.5% | Free (17 programs) | ["prs."] |
| 4203217000 | Free | — | ["prs."] |
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 4203.21?
Imports of 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 14 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?
What products does HS 420321 cover?
This subheading covers gloves, mittens, and mitts specifically designed for use in sport, crafted from leather or composition leather. According to the World Customs Organization's Harmonized System Nomenclature, this classification is detailed under Heading 4203, which pertains to articles of apparel and clothing accessories of leather or composition leather. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further refine this, specifying that the material composition and intended sporting use are the primary determinants for classification within this code.
What falls outside HS 420321?
The following products are excluded from HS 420321: general-purpose gloves made from leather or composition leather not intended for sport, such as work gloves or fashion gloves, which would typically fall under HS 4203.29. Additionally, gloves made from other materials like textiles (HS 6116 or 6216) or rubber/plastics (HS 3926.90 or 4015) are not classified here. Mittens and mitts for infants or children, if not specifically designed for sport, would also be classified elsewhere within Chapter 42 or other relevant chapters based on their material and intended use.
What are common classification mistakes for HS 420321?
A common error is misinterpreting "sport" in the context of HS 420321. Importers may incorrectly classify general leather gloves as sporting goods if they are used casually for outdoor activities not considered a specific sport. According to General Rule of Interpretation (GRI) 3(b), when goods are described by several headings or subheadings, the most specific description should be applied. If a glove has features clearly indicating a specific sport (e.g., padding for baseball, grip for cycling), it fits 420321; otherwise, it likely falls under a more general subheading for leather gloves.
How should importers classify products under HS 420321?
The correct procedure for classifying products under HS 420321 involves a thorough examination of the product's intended use and material composition. Importers and customs brokers must verify that the gloves, mittens, or mitts are explicitly designed for a sporting activity. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial. If the product is made of leather or composition leather and its primary purpose is for sports like baseball, golf, or cycling, it should be classified under 420321.
How is the duty calculated for products under HS 420321?
A pair of men's leather baseball gloves, weighing 0.5 kg and declared at a customs value of $150 USD, would attract a US duty of $22.50. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4203.21.00. The calculation is: 15% of $150 USD = $22.50. This rate applies to goods from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 420321?
Several free trade agreements may reduce the applicable duty rate for HS 420321, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Mexico or Canada. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Japan or Australia. To claim these preferences, a valid Certificate of Origin or a self-certified origin statement, as per the specific agreement's requirements, is typically mandated.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 4203.21?
For HS code 4203.21, which covers "Gloves, mittens and mitts, of leather or composition leather, for sports", the Most Favored Nation (MFN) duty rate in the United States is typically 8.00% ad valorem. However, preferential duty rates are available for goods originating from countries with which the U.S. has trade agreements. For example, under the U.S.-Australia Free Trade Agreement (AU), the duty rate is Free. It is crucial to consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the most current rates and specific country exceptions.
How is the import duty for HS 4203.21 calculated, and can you provide an example?
The import duty for HS code 4203.21 is generally calculated on an ad valorem basis, meaning it is a percentage of the declared value of the imported goods. For instance, if a shipment of sports gloves classified under 4203.21 has a declared customs value of $10,000 and the MFN duty rate is 8.00%, the calculated duty would be $10,000 \times 0.08 = $800. Always ensure the declared value is accurate and includes all elements required by customs regulations, such as cost, insurance, and freight (CIF) or free on board (FOB) plus other charges.
What specific criteria distinguish gloves classified under HS 4203.21 from other glove classifications?
HS code 4203.21 specifically applies to gloves, mittens, and mitts that are designed for sports and are made of leather or composition leather. The key classification criteria are: 1. Material: Must be leather or composition leather. 2. Type: Must be gloves, mittens, or mitts. 3. Intended Use: Must be specifically for sports. For example, general-purpose leather work gloves would fall under a different subheading, likely within 4203.29 (Other gloves, mittens and mitts, of leather or composition leather). Verification of the intended use and material composition is critical for accurate classification.
What documentation is typically required for importing goods under HS code 4203.21?
When importing goods classified under HS code 4203.21, standard import documentation is required. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and potentially a certificate of origin if preferential duty rates are being claimed under a trade agreement. For leather goods, especially those of animal origin, additional declarations or certifications regarding the source of the leather and compliance with environmental or wildlife protection regulations (e.g., CITES) might be necessary depending on the country of origin and destination.
Which common trade agreements offer preferential duty rates for HS 4203.21 imports into the United States?
Several trade agreements provide preferential duty rates for goods classified under HS code 4203.21 entering the United States. Examples include agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), where the duty rate can be Free. Importers should consult the HTSUS, specifically Chapter 98 and Annexes related to Free Trade Agreements, to identify the applicable preferential rate based on the country of origin and to ensure compliance with rules of origin requirements. Always verify the current status and specific provisions of each trade agreement.