9902.12.61 - Gloves of horsehide or cowhide (except calfskin) leather, not specially designed for use in sports, not wholly of leather, the foregoing with fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers (provided for in subheading 4203.29.15)

This HTS category, 9902.12.61, specifically addresses gloves crafted from horsehide or cowhide leather, excluding calfskin. The defining characteristic of these gloves is that they are not entirely constructed of leather and feature fourchettes or sidewalls that extend from the fingertip to the fingertip between each of the four fingers. Crucially, these gloves are not designed for athletic or sporting purposes. The classification within Chapter 99 signifies that these are subject to temporary legislation or modifications, often related to trade agreements or specific import restrictions.

Distinguishing this category from its sibling categories within the HTS database is paramount for accurate classification. While other chapters might cover raw hides and skins (e.g., Chapter 41) or finished leather articles for general wear (e.g., Chapter 42), this specific subheading within Chapter 99 indicates a distinct set of import conditions due to its temporary nature. The exclusion of sports-specific gloves and the precise construction details (fourchettes, extent of sidewalls) are key differentiators from other potential classifications for leather gloves.

As this is a leaf node within the HTS structure, there are no further subcategories to explore. Classification under 9902.12.61 hinges entirely on meeting the described material composition (horsehide/cowhide, not wholly leather), the specific structural element of the fourchettes or sidewalls, the exclusion of calfskin, and the non-sporting intended use. Importers must carefully verify these criteria against the physical characteristics of the gloves being imported to ensure correct declaration.