Subheading · Chapter 39 · Section VII, Plastics and articles thereof

HS 3926 20Articles of apparel and clothing accessories (including gloves, mittens and mitts)

Plastics and articles thereof › Other articles of plastics and articles of other materials of headings 3901 to 3914

Customs duty: 15%; 10 tariff items
GST now: 0%, 5% or 18%; depending on the goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 6.5%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

10 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
3926 20 11	Disposable	15%	0%, 5% or 18%	kg
3926 20 19	Non-disposable	15%	0%, 5% or 18%	kg
3926 20 21	Of polyurethane foam	15%	0%, 5% or 18%	kg
3926 20 29	Other	15%	0%, 5% or 18%	kg
3926 20 31	Of polyurethane foam	15%	0%, 5% or 18%	kg
3926 20 39	Other	15%	0%, 5% or 18%	kg
3926 20 41	Of polyurethane foam	15%	0%, 5% or 18%	kg
3926 20 49	Other	15%	0%, 5% or 18%	kg
3926 20 91	Of polyurethane foam	15%	0%, 5% or 18%	kg
3926 20 99	Other	15%	0%, 5% or 18%	kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 10 tariff items: 15%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026. 2 earlier measures have ended.

Import policy (DGFT ITC(HS)) of its tariff items

Free: 10 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 0%, 5% or 18%, depending on the goods.
Until 21 September 2025 0%, 12% or 18%, depending on the goods.
Change: Changed.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 119	Plastic bangles	Nil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 265	Feeding bottles, Plastic beads	5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 127	Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]	18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 319	Paper Sacks/Bags and bio-degradable bags	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	0%, 12% or 18%	2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 2025	0%, 5% or 18%	10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
3926	Other articles of plastics and articles of other materials of headings 3901 to 3914	—	—
392601	Articles made of Poly-carbonate with Metallic/Non-metallic components	1.2%	—
392602	Industrial Laminates (Paper based/fabric based electrical/ mechanical)	1.2%	—
392603	Belts (with or without an extra buckle) and bandoliers whether or not in combination with leather and/or textile material	4%	Rs. 80.3 per Piece
392699	Others	1.2%	—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 10 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3926 20, and China's below.

China: the same goods (3926 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 3926 20. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
3926.20.11.00	Gloves of polyvinyl chloride聚氯乙烯制手套	6.5%MFN rate (no APTA concession on this line)	6.5%	13%	13%	None
3926.20.19.00	Other gloves of plastics其他塑料制手套	6.5%MFN rate (no APTA concession on this line)	6.5%	13%	13%	None
3926.20.90.00	Other articles of apparel and clothing accessories, of plastics其他塑料制衣服及衣着附件	6.5%MFN rate (no APTA concession on this line)	6.5%	13%	13%	None

India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

3926.20.11Gloves (mittens, gauntlets, etc.) of polyvinyl chloride

3926.20.11.00Gloves of polyvinyl chloride聚氯乙烯制手套

Unit: kg / pair
MFN import duty: 6.5%
Provisional import duty: None
General import duty: 90%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Material (type of plastic)材质(塑料品种)
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3926201100999Gloves, of polyvinyl chloride (including mittens and mitts)聚氯乙烯制手套(包括分指手套、连指手套及露指手套)

3926.20.19Other gloves of plastics (e.g., mittens, gauntlets)

3926.20.19.00Other gloves of plastics其他塑料制手套

Excluding those of polyvinyl chloride聚氯乙烯制除外

Unit: kg / pair
MFN import duty: 6.5%
Provisional import duty: None
General import duty: 90%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Material (type of plastic)材质(塑料品种)
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3926201900999Other gloves of plastics (including mittens and mitts) (excluding those of polyvinyl chloride)其他塑料制手套(包括分指手套、连指手套及露指手套)(聚氯乙烯制除外)

3926.20.90Other articles of apparel and clothing accessories, of plastics

3926.20.90.00Other articles of apparel and clothing accessories, of plastics其他塑料制衣服及衣着附件

Excluding gloves (incl. mittens & mitts)手套(包括分指手套、连指手套及露指手套)除外

Unit: kg
MFN import duty: 6.5%
Provisional import duty: None
General import duty: 90%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Material (type of plastic)材质(塑料品种)
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3926209000999Other articles of apparel and clothing accessories, of plastics (excluding gloves (including mittens and mitts))其他塑料制衣服及衣着附件(手套(包括分指手套、连指手套及露指手套)除外)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous3926 10Office or school supplies One level up3926Other articles of plastics and articles of other materials of headings 3901 to 3914 Next3926 30Fittings for furniture, coach work or the like

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.