Base
N3524882026-02-27New YorkClassification

The tariff classification of a glove and a mitt from Sri Lanka

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of a glove and a mitt from Sri Lanka

Ruling Text

N352488 February 27, 2026 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6116.93.8800; 6116.99.9530 Nick Laviola Tronex International 300 International Drive Mount Olive, NJ 07828 RE: The tariff classification of a glove and a mitt from Sri Lanka Dear Mr. Laviola: In your letter dated July 22, 2025, you requested a tariff classification ruling. The samples were consumed in laboratory analysis. Item “Fudo Shield” is a string knit glove stated to be constructed of 44% high performance polyethylene (HPPE), 34% polyester, 11% steel spandex, and 11% elastane. The work glove features a knit cuff with an overlock stitch finish. It is stated to be cut resistant and designed for food compatibility handling and other industries as well. The glove sample was analyzed by the U.S. Customs and Border Protection (CBP) Laboratory. The results indicate the glove is composed of one, multi-ply yarn. There is an additional yarn inserted in the cuff of the glove, which was not analyzed. The yarn is composed of five plies, all twisted together; two metal wires, twisted with two polyester multifilament fiber plies, twisted with a polyethylene multifilament fiber ply. The overall fiber content of the glove, excluding the cuff, was analyzed to be polyethylene 56.5 %, polyester 35.1 %, and metal 8.4 %. The metal is in the form of a wire, and contains iron, chromium, and nickel elements. The metal wire is twisted with the polyester and polyethylene fibers in the yarn. Heading 5605, Harmonized Tariff Schedule of the United States (HTSUS), provides for inter alia, yarn consisting of metal plus any textile material, including strips, obtained by twisting, cabling or gimping, whatever the proportion of metal present. The Explanatory Notes (ENs) to the HTSUS for heading 5605, state in pertinent part: This heading covers: 1) Yarn consisting of any textile material (including monofilament, strip and the like and paper yarn) combined with metal thread or strip, whether obtained by a process of twisting, cabling or by gimping, whatever the proportion of metal present. For the “Fudo Shield” glove, the construction of the yarn is described in EN (1) above. Accordingly, the yarn used in making the item is a metalized yarn of heading 5605, HTSUS. For tariff purposes metalized yarn is considered to be “other” textile material, i.e., not man-made fiber. The weight of all fibers present in a yarn that qualifies under heading 5605, HTSUS, is governed by Section XI, Note 2 (B)(a) at the six- and eight-digit levels. However, in determining the classification of these items at the statistical level (10 digits), we must look at all the components as directed by Statistical Note (2) to Section XI, HTSUS, which states in pertinent part: (c) The term "subject to man-made fiber restraints" means articles not provided for in (a) or (b) above and the man-made fiber component, or the man-made fibers and any cotton, wool or fine animal hair in the aggregate, equals or exceeds 50 percent by weight of all the component fibers thereof. The applicable subheading for the “Fudo Shield” glove will be 6116.99.9530, HTSUS, which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of other textile materials: Other: Subject to man-made fiber restraints. The general rate of duty will be 3.8 percent ad valorem. Item “SLV071 Wrist to Elbow Sleeve” is best described as a long sleeve work mitt measuring approximately 18 inches in length. The mitt is knit and stated to be composed of 51.4% HPPE, 30.6% polyester, 9.7% steel, 5.6% elastic and 2.8% spandex. The mitt covers the palm except the fingers, the entire wrist, and the forearm up just past the elbow. The mitt is fingerless and features a thumbhole, an expandable gusset allowing an adjustable fit, and an elastic hook and loop closure at the top of the sleeve portion. The mitt is cut resistant and is designed for use in glass handling, foundry work, and general-purpose work applications. The mitt sample was analyzed by the CBP Laboratory. The results indicate the sleeve portion of the item is constructed of three different yarns, not twisted together. There is an additional yarn inserted in the hand portion of the sleeve, which is also not twisted together with the other yarns. Yarn A is composed of four plies, twisted together; two metal wires twisted with polyester and polyethylene multifilament fibers. Yarn B is composed of two plies, an elastomeric monofilament twisted with polyester multifilament fibers. Yarn C is a single ply, multifilament fiber yarn, composed of polyethylene fibers. Yarn D (additional hand portion yarn) is composed of two plies, a rubber monofilament wrapped with polyester multifilament fibers. The metal in Yarn A is in the form of a wire, and contains chromium, iron, and nickel elements. The metal wire is twisted with the polyester/polyethylene fibers in Yarn A. The metalized yarn is composed of 4 plies, all twisted together; two metal wires, twisted with a polyester multifilament fiber ply, twisted with a polyethylene multifilament fiber ply. The overall fiber content of the mitt, except for the hook and loop closure, was analyzed to be polyethylene 53.5 %, polyester 33.8 %, metal 9.6 %, rubber 1.8% and elastomeric 1.3 %. The CBP Laboratory confirmed that although the three yarns for the sleeve portion of the work mitt are knit together, they are not twisted together and that for the hand portion, the four yarns are knit together but not twisted together. Thus, all are separate and distinct yarns. Based upon the overall fiber breakdown for the finished item, the mitt is of chief weight man-made fibers for classification purposes. The applicable subheading for the “SLV071 Wrist to Elbow Sleeve” mitt is 6116.93.8800, which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes. The general rate of duty will be 18.6%. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Karen Sikorski at karen.sikorski@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division