6116.10.08

Analysis

HTS 6116.10.08 covers impregnated, coated, covered or laminated with plastics or rubber: other gloves, mittens and mitts, all the foregoing specially designed for use in sports… under heading 6116 (gloves, mittens and mitts, knitted or crocheted).

Neighbouring lines carry rates from duty-free to 23.5%, so the exact line matters. The widest gap is with 6116.10.17 (of vegetable fibers: other), at 23.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 20.7 percentage points.

The general duty rate is 2.8% of the customs value, which is at the low end of the rates in chapter 61 (19th percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $280 in duty before any Chapter 99 additions or preference claims.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.8%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.

The column 2 rate, for countries without normal trade relations, is 25%, 8.9 times the general rate.