3926.20 - Articles of apparel and clothing accessories (including gloves, mittens and mitts):

This HTS category, 3926.20, specifically encompasses articles of apparel and clothing accessories manufactured from plastics or other materials classified under headings 3901 to 3914. This includes a broad range of items worn on the body for protection, decoration, or as part of a uniform, as well as accessories that complement apparel. The defining characteristic for inclusion here is the primary material composition, which must fall within the scope of plastic materials covered by Chapter 39, and the functional purpose as apparel or a clothing accessory.

Distinguishing this category from its siblings is crucial for accurate classification. Unlike 3926.10 for office or school supplies, 3926.30 for fittings for furniture or coachwork, or 3926.40 for statuettes and ornamental articles, this category is exclusively for items worn or carried as part of a person's attire. While 3926.90 covers "other" articles of plastic not elsewhere specified, 3926.20 carves out a specific niche for garments and their accessories, indicating a specialized function distinct from general-purpose plastic articles.

Within 3926.20, a primary subdivision exists to further refine the classification of these apparel items. The subcategory : Gloves, mittens and mitts: specifically addresses these hand coverings, recognizing their unique form and function. The remaining items, classified under the : Other: subdivision, would encompass a wider variety of apparel and clothing accessories not specifically designated as gloves, mittens, or mitts, such as plastic aprons, raincoats, or protective headwear made from the specified plastic materials.