Customs Tariff of Peru · national subheading · HS 3926.20

3926.20.00.00

3926.20.00.00: Plastic apparel and accessories (incl. gloves): Prendas y complementos (accesorios), de vestir, incluidos los guantes, mitones y manoplas

Plastic apparel and accessories (incl. gloves)

✓ Can be used in a customs declaration Data: Customs Tariff of Peru, in force from 1 January 2022 · checked on 24 October 2026

This line has no official text in this language; it is shown in the language of its tariff.

  1. 3926 Las demás manufacturas de plástico y manufacturas de las demás materias de las partidas 39.01 a 39.14.
  2. 3926.20 Prendas y complementos (accesorios), de vestir, incluidos los guantes, mitones y manoplas
  3. 3926.20.00.00 Prendas y complementos (accesorios), de vestir, incluidos los guantes, mitones y manoplas

What you pay

Importing into Peru

Customs duty 6% standard rate depends on the country of origin

Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.

Same subheading in other tariffs

3926.20 Articles of apparel and clothing accessories (including gloves, mittens and mitts)

UK 6% Third-country duty 1 tariff line EU 6.5% Third-country duty 1 tariff line Türkiye 6.5% Third-country duty 2 tariff lines USA Free – 6.5% General (MFN) 6 tariff lines · average 2.4% Canada Free – 6.5% General (MFN) 9 tariff lines · average 5.8% Mexico Free – 25% General (MFN) 2 tariff lines · average 12.5% Brazil 16.2% General (MFN) 1 tariff line Argentina 18% General (MFN) 10 tariff lines New Zealand 5% – 10% General (MFN) 13 tariff lines · average 7.7% Japan 4.8% General (MFN) 5 tariff lines Taiwan 5% General (MFN) 6 tariff lines GCC 5% General (MFN) 4 tariff lines Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia 6% General (MFN) 1 tariff line Nigeria 10% General (MFN) 1 tariff line

Binding rulings for similar goods

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.

  • N363384 U.S. CBP 13 August 2026 · 3926.20.90.50

    The tariff classification of a men’s faux leather jacket from China

  • N361710 U.S. CBP 10 June 2026 · 3926.20.90.50

    The tariff classification of boot band from China

  • N356180 U.S. CBP 2 December 2025 · 3926.20.90.50

    The tariff classification of a woman’s skirt from Vietnam

  • N349859 U.S. CBP 24 June 2025 · 3926.20.40.10

    The tariff classification and country of origin marking of leaflets and LDPE gloves from China

  • 600013931 HMRC 30 October 2025 – 29 October 2028 · 3926 20 00 00

    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.

  • 600012436 HMRC 20 March 2025 – 19 March 2028 · 3926 20 00 00

    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.

  • 600012170 HMRC 7 February 2025 – 6 February 2028 · 3926 20 00 00

    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…

  • 600012002 HMRC 4 February 2025 – 3 February 2028 · 3926 20 00 00

    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…

39 rulings in total for this code

Legal notes

Chapter notes: Chapter 39 →

In the Customs Tariff of Peru, 3926.20.00.00 is one of 1 line under subheading 3926.20, articles of apparel and clothing accessories.

The ad valorem duty is 6%, and quantities are declared in U.

For the same subheading, the UK duty is 6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 0%–6.5%, the Canada duty is 0%–6.5%, the Mexico duty is 0%–25%, the Brazil duty is 16.2%, the Argentina duty is 18%, the New Zealand duty is 5%–10%, the Japan duty is 4.8%, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6% and the Nigeria duty is 10%.

Peru imported goods of subheading 3926.20 worth US$7m in 2024; the largest supplier was China.

Questions and answers

What is the Peru import duty for national subheading 3926.20.00.00?

The ad valorem duty in the Customs Tariff of Peru is 6%; the supplementary unit is U. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.

Where does Peru import these goods from?

For subheading 3926.20 as a whole, the largest supplier in 2024 was China (US$6m).

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Typical products

Everyday names, not part of the legal text.