HS 420340 Other clothing accessories
Quick Answer: Clothing accessories imported under HS 420340 enter the UK at 4.00%, the EU at 5.00%, and the US at a variable rate, with the Most Favored Nation (MFN) rate being 35% for some items and free for others under specific trade agreements. This code encompasses a broad category of textile articles worn or carried, but not forming part of a garment, such as gloves, mittens, scarves, shawls, and similar items, excluding those made of leather or precious metal. Importers should consult specific trade agreements for preferential duty rates in the US, as significant variations exist. CustomTariffs aggregates this data for compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4203400000 | 4.00 % | — | — |
| 4203400010 | 4.00 % | — | — |
| 4203400090 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4203400000 | 5.00 % | — | — |
| 4203400010 | 5.00 % | — | — |
| 4203400090 | 5.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 420340 | — | — | — |
| 4203403000 | 4.9% | Free (17 programs) | ["No."] |
| 4203406000 | Free | — | ["No."] |
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 4203.40?
Imports of Other clothing accessories 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 420340 cover?
This subheading covers other clothing accessories of leather or composition leather, not elsewhere specified. According to the World Customs Organization's Harmonized System Nomenclature, this includes items such as gloves, mittens, and similar articles, as well as belts and bandoliers, when made from leather or composition leather and not falling under more specific headings within Chapter 42. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail, generally confirming this broad scope for leather accessories not otherwise classified.
What falls outside HS 420340?
The following products are excluded from HS 420340: clothing accessories made from textiles (which are classified under Chapter 61 or 62), articles of saddlery and harness (Chapter 40), travel goods (Chapter 4202), and footwear (Chapter 64). For instance, fabric gloves, even if intended for similar use as leather gloves, would be classified elsewhere. Similarly, leather belts for industrial machinery or for use with firearms would not fall under this subheading, as they are typically classified under more specific headings related to their function.
What are common classification mistakes for HS 420340?
A common error is misclassifying textile-based clothing accessories as leather ones, or vice versa, failing to adhere to the material composition specified in the HS. Another frequent mistake involves classifying items that have a more specific classification under other headings, such as specialized sports gloves or certain types of industrial leather workwear, which would be excluded by General Rule of Interpretation (GRI) 3. Importers may also incorrectly classify decorative leather trimmings or components of other articles under this subheading when they should be considered part of the main article.
How should importers classify products under HS 420340?
The correct procedure for classifying products under HS 420340 involves a systematic review of the product's material composition, intended use, and specific features. Importers and customs brokers must first consult the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff. If the item is made of leather or composition leather and is a clothing accessory not specifically covered by other headings (e.g., Chapter 61, 62, 64), then 420340 is likely applicable. Verifying against official tariff databases is crucial.
How is the duty calculated for products under HS 420340?
A pair of men's leather driving gloves weighing 0.15 kg and declared at a customs value of $25.00 USD would attract a US duty of $2.50. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value: 10% × $25.00 = $2.50. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 4203.40.0000.
Which trade agreements reduce duties for HS 420340?
Several free trade agreements may reduce the applicable duty rate for HS 420340, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. For goods originating from developing countries, the Generalized System of Preferences (GSP) may offer reduced or zero duties. To claim preference under USMCA, a valid origin declaration is required; for GSP, a Form A certificate of origin is typically needed, though specific documentation requirements can vary by importing jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 420340 (Other clothing accessories)?
The Most Favored Nation (MFN) duty rate for HS code 420340 typically ranges from 3.5% to 5.0% ad valorem, depending on the importing country's tariff schedule. For instance, the U.S. tariff rate is 4.0% ad valorem. Preferential duty rates are available under various trade agreements. For example, under the U.S. Free Trade Agreement with Australia (AU), the rate is Free. Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates.
How is the import duty for HS 420340 calculated, and can you provide an example?
Import duty for HS 420340 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of gloves classified under 420340 has a customs value of $10,000 and the applicable duty rate is 4.0% ad valorem, the import duty would be calculated as: $10,000 (Customs Value) × 0.04 (Duty Rate) = $400. In some cases, specific items within this code might have a per-unit duty, but ad valorem is most common. Always confirm the basis of duty calculation with the destination country's customs authority.
What specific types of items fall under HS code 420340, and what are common classification challenges?
HS code 420340 covers 'Other clothing accessories' made of leather, composition leather, or textile materials, which are not specifically classified elsewhere in Chapter 42 or other chapters of the Harmonized System. This includes items like gloves (excluding those for industrial safety or sports), mittens, belts, wristbands, and similar accessories. Common classification challenges arise when distinguishing these accessories from finished garments or from items covered by more specific HS codes (e.g., specific types of sports gloves or industrial gloves). Importers must carefully consider the material, intended use, and design of the accessory to ensure correct classification.
What documentation is typically required for importing goods under HS code 420340?
Standard documentation for importing goods under HS code 420340 includes a commercial invoice detailing the description, quantity, unit price, and total value of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transport. Depending on the importing country and the origin of the goods, a certificate of origin may be required, especially if preferential duty rates are claimed under a trade agreement. For leather goods, specific origin marking requirements or material declarations might also be necessary.
Which major trade agreements offer preferential duty rates for HS code 420340, and how can importers benefit?
Many trade agreements offer preferential duty rates, often resulting in duty-free entry for goods classified under HS 420340. Examples include agreements between the U.S. and countries like Australia (AU), South Korea (KR), and various Central American nations (CA). The EU has its Generalized Scheme of Preferences (GSP) and numerous Free Trade Agreements (FTAs) that can reduce or eliminate duties for eligible goods from partner countries. To benefit, importers must ensure the goods meet the rules of origin stipulated in the specific trade agreement and possess a valid certificate of origin issued by the exporter or competent authority in the exporting country. This requires careful planning and verification of origin criteria.