Import trade restrictions for 3926200000 80
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Preferential rules of origin for 3926200000
What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.
Autonomous Trade Preferences (Western Balkans) · Kosovo
EU-Algeria Association Agreement · Algeria
EU-Egypt Association Agreement · Egypt
EU-Jordan Association Agreement · Jordan
EU-Lebanon Association Agreement · Lebanon
EU-Morocco Association Agreement · Morocco
EU-Tunisia Association Agreement · Tunisia
Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [13] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [14] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [15] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [16] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [17] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [18] The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.
EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland
EU-Iceland FTA · Iceland
EU-Ukraine DCFTA · Ukraine
Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [13] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [18] The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.
EPA CARIFORUM
EU-Korea FTA · South Korea
Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
EU-Canada CETA · Canada
A change from any other heading.
EU-Chile Association Agreement · Chile
Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [13] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [14] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [15] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [16] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [17] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [18] The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003—16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.
EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru
Plastics and articles thereof / or: Manufacture from materials of any heading, except that of the product / or: Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product
EPA Eastern and Southern Africa
Rubber and articles thereof; except for: / or: Manufacture in which all the materials used are classified within a heading other than that of the product [13] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [18] The following foils shall be considered as highly transparent: foils, the optical dimming of which – measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor) – is less than 2 per cent.
EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya
Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [16] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [17] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [18] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [19] The following foils shall be considered as highly transparent: foils, the optical dimming of which - measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor) - is less than 2 percent.
EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands
Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [13] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [18] The following foils shall be considered as highly transparent: foils, the optical dimming of which - measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor) - is less than 2 %.
EU-Georgia DCFTA · Georgia
Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [15] Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32. / or: [20] A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.
Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam
Plastics and articles thereof; except for: / or: (a) LDCs Manufacture from materials of any heading, except that of the product. or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product / or: (b) Other beneficiary countries Manufacture from materials of any heading, except that of the product. or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
EU-Israel Association Agreement · Israel
Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [22] In the case of the products composed of materials classified both within heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [24] In the case of the products composed of materials classified both within heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [25] In the case of the products composed of materials classified both within heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [28] The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (Hazefactor), is less than 2 %.
EU-Japan EPA · Japan
CTH; MaxNOM 50 % (EXW); or RVC 55 % (FOB).
EU-Central America Association Agreement
Articles of plastics / or: Manufacture from materials of any heading, except that of the product / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
EU-Moldova DCFTA · Moldova
Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [20] The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.
EU-Mexico Global Agreement · Mexico
Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [15] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [16] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [17] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [18] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [19] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [20] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [21] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [22] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [23] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [24] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [25] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [26] The following foils shall be considered as highly transparent: foils, the optical dimming of which - measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor) - is less than 2 %.
Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye
Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [15] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within heading 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [20] The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2%.
EU-Palestine Interim Association Agreement · Palestine
Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product [1] In the case of the products composed of materials classified within both heading Nos. 3901 to 3906, on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [1] The following foils shall be considered as highly transparent: foils, the optical dimming of which - measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor) - is less than 2 percent.
EPA SADC · South Africa
Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product [18] In the case of the products composed of materials classified both within heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to the group of materials which predominates by weight in the product. / or: [19] In the case of the products composed of materials classified both within heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to the group of materials which predominates by weight in the product. / or: [21] In the case of the products composed of materials classified both within heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to the group of materials which predominates by weight in the product. / or: [23] The following foils shall be considered as highly transparent: foils, the optical dimming of which — measured according to ASTM-D 1003-16 by Gardener Hazemeter (i.e. Hazefactor) — is less than 2 percent.
EU-Singapore FTA · Singapore
Manufacture from materials of any heading, except that of the product. However materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-work price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [21] In the case of the products composed of materials classified within both headings 3901 to 3906, and in the case of the products within headings 3907 to 3911, this restriction only applies to that group of materials which predominates by weight in the product.
Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets
Legal and explanatory notes for 3926200000
Notes to chapter 39
Notes 1. Throughout the nomenclature, the expression ‘plastics’ means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout the nomenclature, any reference to ‘plastics’ also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI. 2. This chapter does not cover: (a) lubricating preparations of heading 2710 or 3403; (b) waxes of heading 2712 or 3404; (c) separate chemically defined organic compounds (Chapter 29); (d) heparin or its salts (heading 3001); (e) solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution (heading 3208); stamping foils of heading 3212; (f) organic surface-active agents or preparations of heading 3402; (g) run gums or ester gums (heading 3806); (h) prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 3811); (ij) prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819); (k) diagnostic or laboratory reagents on a backing of plastics (heading 3822); (l) synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof; (m) saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202; (n) plaits, wickerwork or other articles of Chapter 46; (o) wallcoverings of heading 4814; (p) goods of Section XI (textiles and textile articles); (q) articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking sticks, whips, riding-crops or parts thereof); (r) imitation jewellery of heading 7117; (s) articles of Section XVI (machines and mechanical or electrical appliances); (t) parts of aircraft or vehicles of Section XVII; (u) articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); (v) articles of Chapter 91 (for example, clock or watch cases); (w) articles of Chapter 92 (for example, musical instruments or parts thereof); (x) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, illuminated signs, prefabricated buildings); (y) articles of Chapter 95 (for example, toys, games, sports requisites); or (z) articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils, and monopods, bipods, tripods and similar articles). 3. Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories: (a) liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (headings 3901 and 3902); (b) resins, not highly polymerised, of the coumarone-indene type (heading 3911); (c) other synthetic polymers with an average of at least five monomer units; (d) silicones (heading 3910); (e) resols (heading 3909) and other prepolymers. 4. The expression ‘copolymers’ covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total polymer content. For the purposes of this chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this note, constituent comonomer units of polymers falling in the same heading shall be taken together. If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. 5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers. 6. In headings 3901 to 3914, the expression ‘primary forms’ applies only to the following forms: (a) liquids and pastes, including dispersions (emulsions and suspensions) and solutions; (b) blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. 7. Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914). 8. For the purposes of heading 3917, the expression ‘tubes, pipes and hoses’ means hollow products, whether semi-manufactured or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed one-and-a-half times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes. 9. For the purposes of heading 3918, the expression ‘wall or ceiling coverings of plastics’ applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated. 10. In headings 3920 and 3921, the expression ‘plates, sheets, film, foil and strip’ applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use). 11. Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-chapter II: (a) reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres; (b) structural elements used, for example, in floors, walls or partitions, ceilings or roofs; (c) gutters and fittings therefor; (d) doors, windows and their frames and thresholds for doors; (e) balconies, balustrades, fencing, gates and similar barriers; (f) shutters, blinds (including venetian blinds) and similar articles and parts and fittings thereof; (g) large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses; (h) ornamental architectural features, for example, flutings, cupolas, dovecotes; and (ij) fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates. Subheading notes 1. Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions: (a) where there is a subheading named ‘Other’ in the same series: (1) the designation in a subheading of a polymer by the prefix ‘poly’ (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content; (2) the copolymers named in subheadings 3901 30, 3901 40, 3903 20, 3903 30 and 3904 30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content; (3) chemically modified polymers are to be classified in the subheading named ‘Other’, provided that the chemically modified polymers are not more specifically covered by another subheading; (4) polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared; (b) where there is no subheading named ‘Other’ in the same series: (1) polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared; (2) chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer. Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions. 2. For the purposes of subheading 3920 43, the term ‘plasticisers’ includes secondary plasticisers. Additional note 1. Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular plastics belong to Chapter 39, even if they are: — made up from woven, knitted or crocheted fabrics (other than those of heading 5903), felt or nonwovens impregnated, coated or covered with cellular plastics, or — made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular plastics. (Note 3(c) to Chapter 56 and note 2(a)(5) to Chapter 59).
Notes to section VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Notes 1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. 2. Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.
Other explanatory notes for the chapter
General The HS Explanatory Note to Chapter 39, General, ‘Combinations of plastics and materials other than textiles’, point (d), applies, mutatis mutandis, to combinations of carbon fibres and plastics.
Note 4 Calculation of mass ratios of monomer units in copolymers: The mass ratios of the respective monomer units in copolymer chains are calculated based on the molecular structure of the copolymer (not the starting materials), taking into account the formation reaction of the polymer. When applicable, the atom linking two adjacent monomer units is attributed to the monomer unit from which the atom originates. The following examples illustrate the calculation of the monomer unit content in copolymers: — In poly(ethylene terephthalate), which is a polyester comprised of terephthalic acid and ethylene glycol moieties, both alcoholic oxygens are attributed to the glycol monomer unit. Hence, ethylene glycol is calculated as C2H4O2, and terephthalate is calculated as C8H4O2. — In polyamide-6,6, which is a polyamide comprised of hexamethylenediamine and adipic acid, both nitrogen atoms are attributed to the diamine monomer unit. Hence, hexamethylenediamine is calculated as C6H14N2 and adipic acid is calculated as C6H8O2.
Note 6 The term ‘solutions’, used both in this note and in note 4 to Chapter 32, does not apply to colloidal solutions.
Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex
EU classification regulations for 3926200000
Commission regulations that classified specific goods under this code. They bind customs in every member state for identical goods.
- 3926 20 00 Apr 8, 2008 · Regulation on EUR-Lex
Envelope made of plastic sheets containing a mixture of water and oil for inserting in the cups of swimming suits or bras.
Reasons
Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926 and 3926 20 00 . As the article is designed for inserting in the cups of swimming suits or bras for woman, it is, within the meaning of heading 3926 , considered to be a clothing accessory of subheading 3926 20 00 .
UK advance tariff rulings for 3926200000
Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.
- UK 3926200000 Valid Dec 18, 2023 to Dec 17, 2026 · Ruling 600008544 on GOV.UK
A green plastic apron made of HDPE, LDPE and LLDPE. The plastic apron has two tie handles for tying the apron behind the wearers back. The apron has a hole for the head in the top part of the apron. The apron is translucent. Packaged in rolls of 200 and then put into a cardboard box. Available in different colours.
Justification
Classification has been determined in accordance with: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify the product by the terms of heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5 (B) has been used to identify the type of packaging used GIR 6 has been used to classify the goods to subheading level 392620 – Articles of apparel and clothing accessories (Including gloves, mittens and mitts) Also classified in accordance with: Note 1 to Chapter 39 Harmonised System Explanatory Notes (HSEN)s to Chapter 39 Harmonised System Explanatory Notes (HSEN)s to Heading 3926
- UK 3926200000 Valid Jul 26, 2024 to Jul 25, 2027 · Ruling 600010879 on GOV.UK
Boxing gloves used for sporting activities in boxing for protecting the hands; it has a velcro fastening on the wrist. Made from polyurethane/polyvinyl chloride. Made by textile machinery. Packed in a clear polyethene bag.
Justification
Classification has been determined in accordance with the following- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5(b) has been used to identify the type of packaging. Packed in a polythene bag. GIR 6 has been used to classify the goods to subheading level 392620 - Articles of apparel and clothing accessories (including gloves, mittens and mitts). Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 3926. Chapter Note 1 to heading 3926.
- UK 3926200000 Valid Oct 22, 2024 to Oct 21, 2027 · Ruling 600011520 on GOV.UK
Rain poncho. This is a lightweight non-durable, disposable poncho designed for short term use. The poncho is a tee shape, fitted over the head with an attached hood, it has two unsealed spaces either side to put the arms through. It is made of 100% Polyethylene; it has no left over right, or right over left fastenings therefore classified as a unisex garment. The poncho measures approximately 126cms in width and 100cms in length. Of a thickness of 0.02mm. It is lightweight, windproof and waterproof, transparent. Presented in a small polythene-grip sealed bag, with the company’s logo describing the product. The bag measures 17cms x 11cms.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3(1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5 (b) - Has been used to identify the type of packaging - Polythene-grip sealed bag. GIR 6 - Has been used to classify the goods to subheading level 392620 - Articles of apparel and clothing accessories (including gloves, mittens and mitts). Also classified in accordance with: Chapter 39 Note 1. Harmonised System Explanatory Notes (HSEN) Chapter Notes 1
+ 7 more
- UK 3926200000 Valid Feb 4, 2025 to Feb 3, 2028 · Ruling 600012002 on GOV.UK
Non-sterile, medical grade BS EN455 (parts 1, 2 & 3) & AQL 1.5 vinyl gloves. They are clear in colour, are also powder free and latex free. The product description provided is for size large, approximately 10cm in width and 24cm in length. They are packaged within a cardboard box, 100 per box and 30 boxes per case.
Justification
Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5 (b) has been used to identify the packaging: Cardboard box. GIR 6 - Has been used to classify the goods to subheading level 392620: Articles of apparel and clothing accessories (including gloves, mittens and mitts). Also classified in accordance with: General section Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3926 note 1
- UK 3926200000 Valid Feb 4, 2025 to Feb 3, 2028 · Ruling 600012003 on GOV.UK
Disposable gloves made from polythene (HDPE 95% & LLDPE 5%). They can be used for first aid, food preparation and general household tasks. The product description provided for size small, advises they are transparent, also there are 10 packs each containing 100 gloves.
Justification
Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 6 - Has been used to classify the goods to subheading level 392620: Articles of apparel and clothing accessories (including gloves, mittens and mitts). Also classified in accordance with: General section Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3926 note 1
- UK 3926200000 Valid Feb 4, 2025 to Feb 3, 2028 · Ruling 600012012 on GOV.UK
Disposable lightweight polythene plastic aprons, with a halter neck and a waist tie fastening. Measuring approximately 1070mm x 700mm, covering the shoulders to above the knees. Used to protect clothing from liquid spills and also to aid in the control of infections, The apron is made from 98% Virgin HDPE and 2% colour masterbatch. The product description provided for the white apron states they are packaged flat in a plain bag, each bag contains 100 aprons, 20 bags are placed in a brown carton.
Justification
Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5 (b) has been used to identify the packaging: Plain bag and brown carton. GIR 6 - Has been used to classify the goods to subheading level 392620: Articles of apparel and clothing accessories (including gloves, mittens and mitts). Also classified in accordance with: General section Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3926 note 1
- UK 3926200000 Valid Jan 9, 2025 to Jan 8, 2028 · Ruling 600012093 on GOV.UK
A lightweight poncho made from polyester, which is coated in polyurethane and weighing 190gsm.The item has a large hood, neck zip and comes packaged in a small matching bag. The product is packed in boxes of 130.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3(1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5 (b) - Has been used to identify the type of packaging GIR 6 - Has been used to classify the goods to subheading level 392620 - Articles of apparel and clothing accessories (including gloves, mittens and mitts). Also classified in accordance with: Chapter 39 Note 1. Harmonised System Explanatory Notes (HSEN) to heading 3926
- UK 3926200000 Valid Feb 7, 2025 to Feb 6, 2028 · Ruling 600012170 on GOV.UK
Women's Bodysuit. It is used in the entertainment industry to simulate a pregnancy bump. The bump shape is made of soft polyurethane foam with an outer layer of platinum silicone rubber. The platinum silicone rubber bump shape is made in 2-part moulds and bonded to the fabric body-suit during the curing process. The cavity is then filled with 2-part expanding soft polyurethane foam. The under bust bodysuit garment is made from knitted nylon lycra fabric (80% Polyamide 20% Elastane). The adjustable shoulder straps are made from clear TPU, these can also be removed. The bodysuit is worn by pulling up over the legs. It is packaged in a heat sealed bag within a plain cardboard box.
Justification
Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 3B - Has been used as the plastic bump is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Heat sealed bag and cardboard box. GIR 6 - Has been used to classify the goods to subheading level 392620: Articles of apparel and clothing accessories (including gloves, mittens and mitts). Also classified in accordance with: General section Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading …
- UK 3926200000 Valid Mar 20, 2025 to Mar 19, 2028 · Ruling 600012436 on GOV.UK
Transparent waterproof pants. They are made from 100% PVC, they are edged with elastic at the waist and leg openings to prevent leaks. The pants are hand wash only. Packaged within a bag for retail sale.
Justification
Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5 (b) - Has been used to identify the type of packaging: In a bag. GIR 6 - Has been used to classify the goods to subheading level 392620: Articles of apparel and clothing accessories (including gloves, mittens and mitts). Also classified in accordance with: General section Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3926 (1) Harmonised System Explanatory Notes (HSEN) to heading 9619 exclusion
- UK 3926200000 Valid Oct 30, 2025 to Oct 29, 2028 · Ruling 600013931 on GOV.UK
Product is a pack of 100 (50 pairs) disposable gloves. They are made of 100% high density polyethylene. Packaged in a plastic bag with cardboard header.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product to Heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5B has been used to determine the packaging - Plastic sleeve with cardboard header, for transport and storage. GIR 6 has been used to classify this product to sub-heading level 392620 - Articles of apparel and clothing accessories (including gloves, mittens and mitts) Also classified in accordance with: Harmonised System Explanatory Note (HSEN) (1) to heading 3926
Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.
Restrictions and flags for 392620
- Russia sanctions: import ban Regulation (EU) No 833/2014, Annex XXI 3926
Art. 3i, goods generating significant revenue for Russia
Read the act on EUR-Lex - Dual-use goods Regulation (EU) 2021/821, Annex I 39262000
Covers only part of the goods under this code (act names 39262000).
May be dual-use; check the Annex I entry 2B352f, 1A004b (correlation table is non-binding)
Read the act on EUR-Lex
For orientation only. Check the act before you rely on a flag; thresholds, derogations and exceptions are not shown in full. The dual-use table links codes to control list entries and is non-binding.
EU trade in 2025 for 392620
- Extra-EU imports
- €436.8M
- 91,137 t
- Extra-EU exports
- €100.6M
Top origin countries by import value
China €319.5M
Vietnam €28.4M
Pakistan €17.5M
Tunisia €11.2M
Bangladesh €9.7M
CN8 codes below this code: 1. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.
HS 2028 change
This subheading changes on 1 January 2028.
HS 2022 subheading 392620 is split. New HS 2028 subheadings: 392621, 392629.
From the WCO HS 2022 to HS 2028 correlation tables, a guide only. The EU sets its own CN codes for 2028.
UK import duty for 392620
- 6%
Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.
Import VAT in the EU
- Austria 20 %
- Belgium 21 % maybe 6 %
- Bulgaria 20 %
- Croatia 25 % maybe 5 %
- Cyprus 19 %
- Czechia 21 %
- Denmark 25 %
- Estonia 24 % maybe 9 %
- Finland 25.5 %
- France 20 %
- Germany 19 %
- Greece 24 % maybe 6 %, 13 %
- Hungary 27 %
- Ireland 23 %
- Italy 22 % maybe 5 %
- Latvia 21 %
- Lithuania 21 %
- Luxembourg 17 %
- Malta 18 %
- Netherlands 21 %
- Poland 23 %
- Portugal 23 %
- Romania 21 %
- Slovakia 23 %
- Slovenia 22 %
- Spain 21 %
- Sweden 25 %
Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.
Rules of origin
Preferential rules of origin for subheading 392620 depend on the trade agreement. The Commission publishes them in Access2Markets.
Rules of origin on Access2MarketsInformation
When importing or exporting "Articles of apparel and clothing accessories (including gloves, mittens and mitts)", it is crucial to have the correct HS code or TARIC code. The HS code 3926200000 80 serves as the standard code for this product, ensuring that the appropriate duties and taxes are applied when crossing international borders.
To ensure your business transactions run smoothly when importing or exporting "Articles of apparel and clothing accessories (including gloves, mittens and mitts)", consider the following points:
- Inform yourself about the specific import and export regulations in the countries involved. This includes possible restrictions, taxes, and duties applicable to "Articles of apparel and clothing accessories (including gloves, mittens and mitts)".
- Check if any additional licenses, permits, or certificates are required to import "Articles of apparel and clothing accessories (including gloves, mittens and mitts)" into the destination country or export it from the country of origin.
- Make sure your trading partners have valid identification numbers, such as EORI numbers (Economic Operators Registration and Identification) in the EU, to streamline trade and minimize delays.
- Ensure that all trade- and customs-related documents (such as commercial invoices, packing lists, certificates of origin, and insurance policies) are accurately completed and adhere to the respective national regulations.
- Keep an eye on the current exchange rates, as well as packaging, shipping, and insurance costs, to accurately calculate trade costs.
In summary, the HS code or TARIC code for "Articles of apparel and clothing accessories (including gloves, mittens and mitts)" is 3926200000 80. Make sure you accurately use this code in all your trade and customs documents to guarantee smooth and hassle-free transactions. With these tips, you'll be better prepared for the challenges of international trade and can successfully import and export "Articles of apparel and clothing accessories (including gloves, mittens and mitts)".
HS Code structure
1. Chapter
There are 21 different sections, which are divided into 96 chapters. Exceptional chapters include chapter 77, which is reserved for future use, chapters 98 and 99, which are limited at national level, and chapter 99, which is a specific code for temporary changes. In the example above, chapter 39 was selected for plastics and articles thereof
2. Heading
The heading determines the specific category within a certain chapter. In the example above, the 26 refers to Other articles of plastics and articles of other materials of headings 3901 to 3914.
3. Subheading
The last two digits of the international harmonized code are more specific and define subcategories of products. In the example above, the 20 refers to Articles of apparel and clothing accessories (including gloves, mittens and mitts).
HS Code tree structure
3900000000 80
Chapter PLASTICS AND ARTICLES THEREOF
3926000000 80
Other articles of plastics and articles of other materials of headings 3901 to 3914
3926100000 80
- Office or school supplies
3926200000 80
- Articles of apparel and clothing accessories (including gloves, mittens and mitts)
3926300000 80
- Fittings for furniture, coachwork or the like
3926300040 80
- - Plastic internal door handle used in the manufacture of motor vehicles
3926300050 80
- - Coated interior or exterior decorative parts consisting of: -a copolymer of acrylonitrile-butadiene-styrene (ABS), whether or not mixed with polycarbonate, and -a PVC foil, -not containing layers of copper, nickel or chromium, for use in the manufacturing of parts for motor vehicles of heading 8701 to 8705
3926300090 80
- - Other
3926400000 80
- Statuettes and other ornamental articles
3926900000 80
- Other
3926905000 80
- - Perforated buckets and similar articles used to filter water at the entrance to drains
3926906000 80
- - Protective face shields/visors
3926909700 80
- - Other
3926909705 80
- - - For technical uses, for use in civil aircraft
3926909710 80
- - - Microspheres of a polymer of divinylbenzene, of a diameter of 4,5 µm or more but not more than 80 µm
3926909722 80
- - - Gaskets for road vehicles mirrors and their components, made of polyethylene foam, produced by a thermoforming process and with: -a density of 20 kg/m³ or more, but not more than 40 kg/m³, -a tensile strength of not less than 170 kPa, -water absorption coefficient of not greater than 1 %, -a length of 5 mm or more but not more than 300 mm, -a height of 10 mm or more but not more than 400 mm, -a depth of 5 mm or more but not more than 250 mm
3926909723 80
- - - Plastic cover with clips for the exterior rear-view mirror of motor vehicles
3926909727 80
- - - Gasket of polyethylene foam, intended to fill-up the space between the body of a motor vehicle and the base of a rear-view mirror
3926909730 80
- - - Parts of car radio and car air-conditioner front panels - of acrylonitrile-butadiene-styrene with or without polycarbonate, - coated with a copper, a nickel and a chrome layers, - with a total thickness of coating of 5,54 μm or more but not more than 49,6 μm
3926909733 80
- - - Housings, housing parts, drums, setting wheels, frames, covers, upper part, design plate and other parts of acrylonitrile-butadiene-styrene, polycarbonate, polymethylmethacrylate or thermoplastic polyurethane, of a kind used for the manufacture of remote controls
3926909740 80
- - - Silicone shell for breast implant
3926909743 80
- - - Mixture of water and by weight 19 % or more but not more than 35 % of expanded hollow microspheres of a copolymer of acrylonitrile, methacrylonitrile and isobornyl methacrylate or other methacrylate, of a diameter of 3 µm or more but not more than 4,95 μm
3926909748 80
- - - Coated interior or exterior decorative parts consisting of: -a copolymer of acrylonitrile-butadiene-styrene (ABS), whether or not mixed with polycarbonate, and -a PVC foil, -not containing layers of copper, nickel or chromium, for use in the manufacturing of parts for motor vehicles of heading 8701 to 8705
3926909758 80
- - - Plastic ferrules and/or plugs: -supported with or without a stainless steel ring, -suitable for a maximum working pressure rate of 2,7 MPa or more but not more than 114 MPa, for tubings with: -outer diameter of 0,33 mm or more but not more than 3,3 mm, -suitable for a maximum working pressure rate of 2,7 MPa or more but not more than 114 MPa, -suitable for all solutions used in chromatography, for use in the production of chromatographic systems
3926909760 80
- - - Sheath contraceptives of polyurethane
3926909777 80
- - - Silicone decoupling ring with an inner diameter of 13,2 mm or more but no more than 17,2 mm, in immediate packings of 2 500 pieces or more, of a kind used in car parking aid sensor systems
3926909790 80
- - - Other