4203.21
Chapter 42Articles of leather; handbags
Heading 4203Articles of apparel and clothing accessories, of leather or of composition leather
Subheading 420321Gloves, mittens and mitts
Across 12 destination markets covered, HS 4203.21 import primary tariff is lowest in Malaysia(0%) and highest in Japan(40%), with 1 jurisdiction at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 无
rebate on export
prov. 无
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 4203.21.20.00 | Batting gloves | 3% | 第二栏税率:30% | — |
INIndia | 42032110 | Gloves | 10 | IGST:5 社会福利附加税:1 综合税负:16.55 | — |
IDIndonesia | 42032110 | - - - Baseball and softball gloves | 15.00 | 增值税 (PPN):12.00 所得税:10.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 4203211000 | - - - Baseball and softball gloves | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4203.21.10 | - - - Baseball and softball gloves | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 42032110 | Baseball and softball gloves | 10.00 | — | |
VNVietnam | 42032110 | - - - Baseball and softball gloves | 30 | 优惠税率:20 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 420321100 | 1 Containing furskin or combined or trimmed with precious metal, metal clad with precious metal, metal plated with precious metal, precious stones, semi-precious stones, pearls, coral, elephants' tusks or Bekko | 40% | WTO 税率:16% | 11% RCEP |
KRKorea | 4203211000 | Baseball glove | 13 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 42032110 | Mittens and mitts, of leather and furskin or of leather and artificial fur | 5% | 0% ChAFTA | |
BRBrazil | 42032100 | Especialmente concebidas para a prática de esportes | 18.0% | 工业产品税 (IPI):6.5% | — |
MXMexico | 42032101 | Diseñados especialmente para la práctica del deporte. | 20* | 一般进口税 (IGI):20* 一般出口税 (IGE):Ex. | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.