## Common ground
All options refer to protective or functional finger coverings, known as "finger gloves or cots," used to shield fingers from injury, heat, or contamination.
## Options at a glance
**3926.20 – Plastic material**
- **Defining trait:** Made from synthetic plastic materials, typically rigid or semi-rigid.
- **Typical examples:** Disposable plastic finger guards for handling sharp objects, kitchen gloves with individual finger protection.
- **Best fit when:** Protection needed against cuts, chemicals, or contamination in medical, lab, or food prep settings.
**4014.90 – Vulcanised rubber**
- **Defining trait:** Made from hardened natural or synthetic rubber, offering high durability and grip.
- **Typical examples:** Industrial rubber finger gloves for handling rough or hot materials, mechanic’s protective cots.
- **Best fit when:** High resistance to abrasion, heat, or oil is required in industrial or mechanical work.
**6307.90 – Textile material**
- **Defining trait:** Made from woven or knitted fabric, offering flexibility and breathability.
- **Typical examples:** Cotton finger gloves for light-duty tasks, knitting gloves with separate fingers, surgical finger covers.
- **Best fit when:** Comfort, dexterity, and breathability are key, such as in crafts, healthcare, or daily use.
## Key differences
| Option | Material Type | Durability | Flexibility | Common Use Case |
|--------------|-------------------|------------|-------------|--------------------------|
| 3926.20 | Plastic | Medium | Low | Disposable, hygiene-focused |
| 4014.90 | Vulcanised rubber | High | Medium | Industrial, high-risk tasks |
| 6307.90 | Textile (fabric) | Low | High | Daily use, light protection |
## How to choose
- Is the product made of plastic? → 3926.20
- Is it made of hardened rubber with strong grip and heat resistance? → 4014.90
- Is it soft, flexible, and fabric-based? → 6307.90
## Overlaps & pitfalls
A product may combine materials (e.g., textile with plastic coating), but the primary material determines the HS Code. If unclear, prioritize the dominant or defining material. No option is inherently more correct—choose based on actual composition