Winter Plastic Mitts from Canada
Insulated plastic mitts from EVA copolymer for light cold weather protection. 3926.20.40 includes these general apparel mitts, with EVA classified by predominant monomer per notes. Not specialized for extreme sports.
Duty Rate — Canada → United States
16.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Analyze comonomer weights for 3901.30/3901.40 copolymer subheadings
• Include thermal testing if insulation claimed, but avoid safety ratings
• Package for retail apparel to support classification