Analysis
Heading 6116 of the Harmonized Tariff Schedule covers gloves, mittens and mitts, knitted or crocheted. It divides into 5 six-digit subheadings and 29 eight-digit tariff lines, with 45 ten-digit statistical suffixes below them.
The spread of 23.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 23.5%, applies to 6116.10.17 (of vegetable fibers: other) and 6116.92.64 (without fourchettes).
5 of its 26 lines with a percentage rate are duty-free at the general rate (19%) and 21 are dutiable, from duty-free up to 23.5%. The median line pays 9.4%.
3 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 6116.10 (impregnated, coated, covered or laminated with…, 10 lines), 6116.92 (of cotton, 6 lines), 6116.93 (of synthetic fibers, 6 lines) and 6116.99 (of other textile materials, 6 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6116.10.05 | Ice hockey gloves and field hockey gloves | Free |
| 6116.10.08 | Impregnated, coated, covered or laminated with plastics or rubber: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts | 2.8% |
| 6116.10.13 | Containing over 50 percent by weight of plastics or rubber | 12.5% |
| 6116.10.17 | Of vegetable fibers: other | 23.5% |
| 6116.10.44 | Containing over 50 percent by weight of plastics or rubber | 9.9% |
| 6116.10.48 | Other: other | 18.6% |
| 6116.10.55 | Containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof | 13.2% |
| 6116.10.65 | Other: other | 7% |
| 6116.10.75 | Containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof | 13.2% |
| 6116.10.95 | With fourchettes: other | 7% |
| 6116.91.00 | Of wool or fine animal hair (431) | 31.2¢/kg + 7% |
| 6116.92.05 | Ice hockey gloves and field hockey gloves | Free |
| 6116.92.08 | Of cotton: other gloves, mittens and mitts, all the fore going specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts | 2.8% |
| 6116.92.64 | Without fourchettes | 23.5% |
| 6116.92.74 | Made from a pre-existing machine knit fabric: with fourchettes | 23.5% |
| 6116.92.88 | Without fourchettes (331) | 9.4% |
| 6116.92.94 | With fourchettes (331) | 9.4% |
| 6116.93.05 | Ice hockey gloves and field hockey gloves | Free |
| 6116.93.08 | Of synthetic fibers: other gloves, mittens and mitts, all the fore going specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts | 2.8% |
| 6116.93.64 | Without fourchettes (431) | 31¢/kg + 6.9% |
| 6116.93.74 | With fourchettes (431) | 31¢/kg + 6.9% |
| 6116.93.88 | Without fourchettes (631) | 18.6% |
| 6116.93.94 | With fourchettes (631) | 18.6% |
| 6116.99.20 | Ice hockey gloves and field hockey gloves | Free |
| 6116.99.35 | Of artificial fibers: other gloves, mittens and mitts, all the fore going specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts | 2.8% |
| 6116.99.48 | Without fourchettes (631) | 18.8% |
| 6116.99.54 | With fourchettes (631) | 18.8% |
| 6116.99.75 | Containing 70 percent or more by weight of silk or silk waste | Free |
| 6116.99.95 | Of other textile materials: other | 3.8% |