HS 611610 Impregnated, coated, covered or laminated with plastics or rubber

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What products does HS 611610 cover?

This subheading covers gloves, mittens, and mitts of knitted or crocheted fabric that have been impregnated, coated, covered, or laminated with plastics or rubber. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items where the plastic or rubber forms a distinct layer or significantly alters the textile's properties. For instance, waterproof knitted gloves with a polyurethane coating fall under this classification, as defined by the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.

What falls outside HS 611610?

The following products are excluded from HS 611610: knitted or crocheted gloves, mittens, and mitts that are not impregnated, coated, covered, or laminated with plastics or rubber, which would typically be classified under HS 6116. Additionally, items where the plastic or rubber is merely a decorative element or a very thin, non-functional layer might be classified elsewhere. For example, simple knitted gloves with a few plastic dots for grip would likely not meet the criteria for this subheading.

What are common classification mistakes for HS 611610?

A common error is misinterpreting the extent of impregnation, coating, covering, or lamination. If the plastic or rubber is applied in a way that does not fundamentally alter the textile's characteristics or provide a protective barrier, it may not qualify. For example, a knitted glove with a very thin, almost imperceptible rubberized pattern for enhanced grip might be incorrectly classified here instead of under a general textile glove provision, contrary to General Rule of Interpretation (GRI) 3(b) for composite goods.

How should importers classify products under HS 611610?

The correct procedure for classifying products under HS 611610 involves a detailed examination of the product's construction and the nature of the plastic or rubber application. Importers and customs brokers must determine if the textile fabric is indeed impregnated, coated, covered, or laminated with plastics or rubber, and if this treatment is a defining characteristic. Consulting the Explanatory Notes to the Harmonized System and specific national tariff databases like the UK Trade Tariff is crucial for accurate classification.

How is the duty calculated for products under HS 611610?

A pair of knitted, waterproof work gloves, impregnated with PVC and declared at a customs value of $15.00 USD, would attract a US duty of $1.50. This is calculated using the Most Favored Nation (MFN) rate of 10% ad valorem published in the USITC Harmonized Tariff Schedule (HTS) for HS 6116.10.00. The calculation is: 10% of $15.00 = $1.50. This rate applies if no preferential trade agreement is invoked.

Which trade agreements reduce duties for HS 611610?

Several free trade agreements may reduce the applicable duty rate for HS 611610, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. For goods originating from the United Kingdom, a Free trade agreement may apply. Documentation required to claim preference under USMCA typically includes a self-certified origin statement, while UK preferences may require a specific declaration of origin.

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