3926.20.20.00 - Baseball and softball gloves and mitts 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 3926.20.20.00, specifically covers baseball and softball gloves and mitts that are manufactured from plastic materials. These items are designed to protect a player's hand and aid in catching a ball during the sports of baseball and softball. The classification hinges on both the material composition (plastics) and the specific sporting application.
It is important to distinguish this subcategory from its sibling, 3926.20.30.00, which encompasses "Other" gloves, mittens, and mitts made of plastic that are not specifically designed for use in sports. This means that while both categories deal with plastic handwear, 3926.20.20.00 is narrowly focused on sporting goods for baseball and softball, whereas the sibling category captures all other plastic gloves, mittens, and mitts not otherwise classified, such as industrial gloves or fashion gloves.
As this is a leaf node within the HTS structure, there are no further subcategories under 3926.20.20.00. Classification within this code relies on a definitive determination that the article is a glove or mitt intended for baseball or softball play, and that its primary construction or reinforcement involves plastics as defined in Chapter 39.