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39262000
PLASTICS AND ARTICLES THEREOF›Other articles of plastics and articles of other materials of headings 3901 to 3914

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

Standard EU duty
6.5%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
42 docs
X060X061X062X063X064X065+36
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty6.5%-R2261/98
Preferences
ERGA OMNES 0%ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD333The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

BTI classification examples

ESgold24SOL779

Wind jacket made of cellular polyurethane

polyurethaneGRI 1GRI 3bGRI 6
ESgold024SOL78

Long trousers made of cellular polyurethane

polyurethaneGRI 1GRI 3bGRI 6
ESgold24SOL628

Polyurethane jacket with polyester lining

polyurethaneGRI 1GRI 3bGRI 6
ESgold024SOL89

Wind jacket made of cellular polyurethane

polyurethaneGRI 1GRI 3bGRI 6
ESgold5SOL1105

Long trousers made of cellular polyurethane

polyurethaneGRI 1GRI 3bGRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Description of plastic clothing and accessories

CN code 3926 20 covers clothing and clothing accessories of plastics including protective gloves (vinyl, PE), PVC and PE aprons, PVC rain capes, PE shoe covers, PVC baby bibs, plastic belts, face shields and garment components. Vinyl (PVC) disposable gloves are one of the largest segments by volume - used in catering, food industry, medical and cosmetic applications.

Regulations and safety requirements

Import is subject to REACH with attention to PVC phthalate restrictions. Food contact vinyl gloves must comply with Regulation (EU) No 10/2011. PPE gloves and clothing fall under Regulation (EU) 2016/425 requiring CE certification. Medical gloves are subject to MDR (EU 2017/745). Children's clothing must meet EN 14682 (cords) safety standards.

Trade and classification

Imports originate from China, Malaysia, Vietnam and Thailand. Plastic clothing falls under 3926 20; textile clothing with plastic coating under Chapters 61-62. Latex gloves are under 4015 10. The key distinction is whether the product is wholly/mainly plastic (Chapter 39) or coated textile (Chapters 56/59).

Properties of Plastic clothing and accessories and trade applications

Plastic products classified under CN code 3926 20 are subject to REACH registration requirements for chemical substances imported into the EU. Import requires Safety Data Sheets, technical product specifications and quality certificates. Products intended for food contact must comply with Regulation (EU) 10/2011 on plastic food contact materials. Customs authorities verify correct tariff classification and EU safety standard compliance.

Frequently asked questions

What certificates are required for protective gloves?
Protective gloves classified as PPE must hold CE certification under Regulation (EU) 2016/425. Category I gloves (minimal risk) require manufacturer self-certification. Category II and III require type examination by a notified body. Food contact gloves must additionally comply with Regulation (EU) No 10/2011. Medical gloves fall under MDR.
Are vinyl gloves subject to phthalate restrictions?
PVC (vinyl) gloves may contain plasticisers including phthalates. REACH restrictions on DEHP, DBP, BBP and DIBP (max 0.1% each) apply to all articles. Food contact gloves must use plasticisers from the positive list of Regulation (EU) No 10/2011 with migration limits. Importers should require certificates of analysis confirming plasticiser type and concentration.
How to distinguish plastic clothing from textile classification?
Clothing wholly or mainly from plastics (PVC film cape, vinyl gloves, PE apron) is classified under 3926 20 in Chapter 39. Textile clothing with plastic coating (PU-coated fabric jacket) is classified under Chapters 61-62. The key criterion is whether the base is textile (Chapters 61-62) or pure plastic (Chapter 39).
What import requirements apply to products CN 3926 20?
Import of products CN 3926 20 requires REACH registration, SDS and technical specifications. For food-contact uses, compliance with Regulation (EU) 10/2011 and a Declaration of Compliance (DoC) are required.

Useful tools & resources

Customs calculators
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Related glossary terms
Customs DutyCustoms ValueMFN Rate