EU Combined Nomenclature · CN code · HS 4203.29
Leather gloves (non-sport)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export control on luxury goodsSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export control on luxury goodsSanctions regime: North Korea | North Korea | Regulation 2062/17 | 28 June 2018 |
| Goods for torture and repression, export prohibition | All third countries | Regulation 0125/19 | 20 August 2025 |
| Export control - CITES | All third countries | Regulation 0966/23 | 6 December 2024 |
| Export control on cat and dog fur | All third countries | Regulation 1523/07 | 15 August 2009 |
TARIC data as of 26 October 2026
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria 20% 
Belgium 6% reduced rate 
Bulgaria 20% 
Croatia 5% reduced rate 
Cyprus 19% 
Czechia 21% 
Denmark 25% 
Estonia 24% 
Finland 25.5% 
France 20% 
Germany 19% 
Greece 24% 
Hungary 27% 
Ireland 23% 
Italy 22% 
Latvia 21% 
Lithuania 21% 
Luxembourg 17% 
Malta 18% 
Netherlands 21% 
Poland 23% 
Portugal 23% 
Romania 21% 
Slovakia 23% 
Slovenia 9.5% reduced rate 
Spain 21% 
Sweden 25% TEDB · 26 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 7% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 41 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Syria agreement | Syria | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 5 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu | 3.5% |
| Country | Value | Share | Change |
|---|---|---|---|
 Pakistan | €98.2m | 33.4% | -7.2% |
 India | €77.3m | 26.3% | -20.3% |
 China | €75.3m | 25.6% | -12.9% |
 Vietnam | €14.5m | 4.9% | -2.3% |
 Indonesia | €7.8m | 2.7% | -12.8% |
 Morocco | €4.8m | 1.6% | -6.4% |
 Cambodia | €3.8m | 1.3% | +0.8% |
 Tunisia | €2.9m | 1% | -8.3% |
4203.29 Gloves, mittens and mitts: other
UK 6% – 8% Third-country duty 2 tariff lines · average 7% 
Türkiye 7% – 9% Third-country duty 3 tariff lines · average 8.3% 
USA 12.6% – 14% General (MFN) 8 tariff lines · average 13.3% 
Canada 7% – 15.5% Third-country duty 4 tariff lines · average 13.4% 
Mexico 25% Third-country duty 2 tariff lines 
Brazil 18% Third-country duty 1 tariff line 
Argentina 20% Third-country duty 2 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 1 tariff line 
Japan 10% – 16% Third-country duty 3 tariff lines · average 13.3% 
Taiwan 6.6% Third-country duty 1 tariff line 
GCC 5% Third-country duty 2 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 3 tariff lines 
North Macedonia 20% Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 1 tariff line Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification of gloves from Pakistan
The tariff classification of gloves from Pakistan
The tariff classification of gloves from Australia
The tariff classification of gloves from Sri Lanka
Black Leather Gloves. Black leather exterior with synthetic lining Packaged stored in archival preservation packaging.
Men's Brown Leather Gloves. Brown leather exterior, with a knitted acrylic liner Men's size 8.5 Packaged stored in archival preservation packaging.
Protective work gloves. The basic form of the 10-gauge gloves is constructed from a knitted yellow synthetic fabric made from aramid yarn, completed to the wrist with ribbed/elastic cuff. The palm, finger fronts and front of the thumb are covered in grey cow split leather reinforcement to provide…
The safety gloves are designed for use within industrial environments. The gloves are made from blended knitted textiles such as HPPE, polyamide and steel. The glove has a seamless liner which is dipped in polyurethane on the palm, it is reinforced with premium grade cow split leather for…
26 rulings in total for this code
1. For the purposes of this chapter, the term ‘leather’ includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.
2. This chapter does not cover:
(a) sterile surgical catgut or similar sterile suture materials (heading 3006);
(b) articles of apparel and clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304);
(c) made-up articles of netting (heading 5608);
(d) articles of Chapter 64;
(e) headgear or parts thereof of Chapter 65;
(f) whips, riding-crops or other articles of heading 6602;
(g) cuff links, bracelets or other imitation jewellery (heading 7117);
(h) fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally, Section XV);
(ij) strings, skins for drums or the like, or other parts of musical instruments (heading 9209);
(k) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);
(l) articles of Chapter 95 (for example, toys, games, sports requisites); or
(m) buttons, press-fasteners, snap-fasteners, press studs, button moulds or other parts of these articles, button blanks, of heading 9606.
3.
(A) In addition to the provisions of note 2 above, heading 4202 does not cover:
(a) bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);
(b) articles of plaiting materials (heading 4602).
(B) Articles of headings 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings, even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.
4. For the purposes of heading 4203, the expression ‘articles of apparel and clothing accessories’ applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113).
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
These subheadings include gloves, mittens and mitts not further worked than cut to shape.
Pieces of leather cut to a given shape and intended for the manufacture of gloves but in which the thumb and fingers have not yet been cut to shape are classified in subheading 4205 00 90.
This subheading also covers gloves, mittens and mitts which although used in sport do not correspond to the functional design features characteristic of gloves specially designed for use in sport given in the HS Explanatory Note to subheading 4203 21.
Gloves of the type where the palm and fingerfronts and the parts between the fingers are of leather and the back is of another material also fall in this subheading.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Other | 7% | pa |
| 2025 | unchanged | 7% | pa |
| 2024 | unchanged | 7% | pa |
| 2023 | unchanged | 7% | pa |
| 2022 | unchanged | 7% | pa |
| 2021 | unchanged | 7% | pa |
| 2020 | unchanged | 7% | pa |
| 2019 | Other | 7% | pa |
In the EU Combined Nomenclature, 4203 29 90 is one of 2 lines under subheading 4203.29, gloves, mittens and mitts: other.
The third-country duty is 7%, and quantities are declared in pa.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 7%; 143 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported leather gloves (non-sport) (HS 4203.29) worth €293.7m (down 12% on the year before), at an average of €12.72 per kg; Pakistan supplied 33%, followed by India.
For the same subheading, the UK duty is 6%–8%, the Türkiye duty is 7%–9%, the US duty is 12.6%–14%, the Canada duty is 7%–15.5%, the Mexico duty is 25%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 10%–16%, the Taiwan duty is 6.6%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 20% and the Nigeria duty is 20%.
EU member states imported goods of subheading 4203.29 worth US$545m in 2024; the largest supplier from outside the EU was Pakistan.
The third-country duty in the EU Combined Nomenclature is 7%; the supplementary unit is pa. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
152 countries have a preferential rate on this line, 143 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
For subheading 4203.29 as a whole, the largest supplier from outside the EU in 2024 was Pakistan (US$116m), followed by China.