Analysis
HTS 6116.10.44 covers containing over 50 percent by weight of plastics or rubber under heading 6116 (gloves, mittens and mitts, knitted or crocheted).
Within this group the rate runs from duty-free to 23.5%. Compared with 6116.10.17 (of vegetable fibers: other), which pays 23.5%, a misclassification either way moves the duty by 13.6 percentage points.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Israel FTA, and 9 others can enter duty-free instead of paying 9.9%. 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. Reduced but not zero rates apply under some agreements: 8.9% for E.
The column 2 rate, for countries without normal trade relations, is 90%, 9.1 times the general rate.
The general duty rate is 9.9% of the customs value, which is in the middle of the rates in chapter 61 (45th percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $990 in duty before any Chapter 99 additions or preference claims.
Neighbouring 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% |
| 6116.10.48 | 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% |