In ruling NY N317145 (February 10, 2021), Customs and Border Protection (CBP) discussed the classification of 100% nitrile rubber gloves, or “BestSafe-Nitrile Gloves.” As stated in the ruling, the gloves are seamless and disposable. They are used for medical purposes but are also multi-use, such as for the food processing, beauty, IT industries, etc.

CBP determined that the applicable subheading for the gloves is 4015.19.1010, HTSUS, which provides for Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber: Gloves, mittens, and mitts: Other: Other: Seamless: Disposable.”  The general rate of duty is 3% ad valorem.