9902.12.62 - Gloves of horsehide or cowhide (except calfskin) leather, not specially designed for use in sports, not wholly of leather, such gloves without fourchettes or sidewalls (provided for in subheading 4203.29.18)

This HTS code, 9902.12.62, specifically classifies gloves made from horsehide or cowhide leather, with the exclusion of calfskin. Crucially, these gloves are not designed for sporting activities and are not constructed entirely of leather. A key defining characteristic for inclusion in this category is the absence of fourchettes or sidewalls, distinguishing them from gloves that possess these features. This temporary legislation classification is located within Chapter 99, which pertains to temporary modifications and restrictions.

While the broader HTS structure encompasses a wide array of goods, this particular code isolates a niche set of leather gloves. It differentiates itself from primary chapters that might classify general apparel or sporting goods by focusing on the specific material composition and structural elements of the gloves. Unlike other potential classifications for leather gloves, the exclusion of calfskin and the specific mention of the absence of fourchettes or sidewalls are critical for accurate identification under this provision.

As this is a leaf node, there are no further subcategories to explore within 9902.12.62. Therefore, classification within this code relies entirely on meeting the precise criteria outlined in its description. Importers and exporters should carefully verify that the gloves in question are not wholly made of leather, are not intended for sports, are made from horsehide or cowhide (excluding calfskin), and lack fourchettes or sidewalls to ensure correct application of this temporary tariff provision.