9902.12.60 - Boxing and mixed martial arts gloves, of leather or of composition leather (provided for in subheading 4203.21.80)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | No change |
| Column 2 Rate of Duty | No change |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9902.12.60, specifically covers boxing and mixed martial arts gloves that are constructed from leather or composition leather. These are protective handwear designed for combat sports to cushion the impact of strikes for both the wearer and their opponent, and to protect the hands from injury. The "provided for in subheading 4203.21.80" note indicates that while these gloves fall under a temporary or special provision, their primary classification basis is found within Chapter 42, which deals with articles of leather and travel goods.
Distinguishing this category from its siblings within Chapter 99 is crucial for accurate classification. While other codes in Chapter 99 may represent temporary legislation or trade agreement modifications, this particular code is narrowly focused on a specific type of protective sports equipment. Unlike the broad categories of live animals in Chapters 1 through 5, or goods under various other chapters, 9902.12.60 is a specialized provision that directs the importer to consider the protective nature and material composition of the gloves for their ultimate tariff treatment.
As a leaf node, 9902.12.60 does not have further subcategories. Classification under this code relies entirely on the precise definition of the goods: they must be gloves intended for boxing or mixed martial arts, and their material must be either genuine leather or composition leather. Any deviation from these criteria, such as gloves made of synthetic materials or intended for different sports, would necessitate classification under alternative HTS codes.