🧤 Rubber Coated Cotton/Man Made Fiber Gloves: The Ultimate US Customs Classification Guide (2026 Update)

🌐 HS Code Reference & Clearance Strategy | Latest Tariff Analysis | Professional Customs Strategy

📌 I. Product Definition: What Are "Rubber Coated Gloves"?

Rubber-coated gloves are protective handwear where the base material is primarily cotton or man-made fibers, treated with a layer of rubber or latex for waterproofing, chemical resistance, or grip.

In international trade, these gloves are NOT classified as pure rubber goods (Chapter 40). Instead, they fall under Chapter 62 (Articles of apparel and clothing accessories, not knitted or crocheted) or Chapter 61 (Knitted or crocheted), depending on the base fabric's construction.

⚠️ Critical Distinction:
- If the glove is 100% vulcanized rubber (no textile backing) → Chapter 40 (4015...)
- If the glove has a textile base (cotton/MMF) with rubber coating → Chapter 61/62 (6116... or 6216...)
- Why it matters: The tax rate differs significantly between Chapter 40 and Chapter 61/62 due to different USITC Footnotes and IEEPA restrictions.

📦 II. HS Code Classification Matrix (2026 Latest Tariff Schedule)

Based on the provided data, here are the 5 specific HS Codes for rubber-coated gloves subject to US import tariffs.

🔍 Key Takeaway:
- Chapter 61/62 (Textile Base): Total tax 30.7%
- Chapter 40 (Rubber Base): Total tax 38.0% - 49.0%
- ⚠️ High Risk: 4015.19.51.00 has the highest burden at 49.0% due to high base duty (14%).

💰 III. Detailed Tariff Breakdown & Legal Basis

All rates apply to goods originating in China (CN) imported into the United States (US).

🎯 1. Textile-Based Gloves (6116.10.55.10 / 6216.00.24.10 / 6216.00.24.25)

• Base Duty: 13.2% (Standard MFN rate for coated gloves)
• Section 301 Duty: +7.5% (List 4A tariffs for specific textile/glove items)
• IEEPA Sec. 122: +10.0% (Additional tariff on Chinese products under International Emergency Economic Powers Act)
• Total: 30.7%
• Legal Path: USITC:6116.10.55.10 → FOOTNOTE:301.25 → IEEPA:9903.01.24

🎯 2. Pure Rubber Gloves (4015.19.11.50)

• Base Duty: 3.0% (Low base duty for general rubber gloves)
• Section 301 Duty: +25.0% (Higher List 4C/301 rate for rubber articles)
• IEEPA Sec. 122: +10.0%
• Total: 38.0%
• Legal Path: USITC:4015.19.11.50 → FOOTNOTE:301.88.01 → IEEPA:9903.01.24

🎯 3. Rubber Accessory Gloves (4015.19.51.00)

• Base Duty: 14.0% (High base duty for "other" rubber apparel accessories)
• Section 301 Duty: +25.0%
• IEEPA Sec. 122: +10.0%
• Total: 49.0%
• ⚠️ Warning: This is the most expensive classification. Avoid if your product can be justified as textile-based.

🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)

✅ 1. Preparation Checklist (Required Documents)

✅ 2. Classification Strategy (Critical Decision Points)

✅ 3. Common Mistakes to Avoid

❌ Mistake 1: Calling it "Latex Gloves" without specifying base material.
👉 Result: CBP may assume 100% Rubber → 4015.19.51.00 (49% tax).
✅ Fix: Always specify "Rubber Coated Cotton Gloves".

❌ Mistake 2: Ignoring the "Knitted" vs. "Woven" distinction.
👉 Result: 6116 (Knitted) and 6216 (Woven) have different duty structures.
✅ Fix: Check if the cotton liner is knitted (looped) or woven (crisscross).

❌ Mistake 3: Assuming all "Rubber Gloves" are the same.
👉 Result: 4015.19.11.50 (38%) vs 4015.19.51.00 (49%) is a 11% difference.
✅ Fix: Ensure the "Glove Accessory" classification (4015.19.51.00) is not applied unless it’s a specific rubber cuff/accessory not meant as a primary protective glove.

🌍 V. Market Comparison & Cost Implication

📌 Conclusion for US Importers:
- Target: 6116.10.55.10 or 6216.00.24.10 (30.7%)
- Avoid: 4015.19.51.00 (49.0%) unless the product is truly a rubber accessory.
- Mitigation: Ensure your supplier provides a material breakdown proving ≥50% cotton/MMF to qualify for the lower textile-based duty.

📌 VI. Final Clearance Tips (Pro Tips)

1. Pre-Ruling Application: File an ACE (Automated Commercial Environment) Pre-Ruling with CBP if unsure about the "Knitted vs. Woven" distinction.
2. Labeling: Ensure the glove's packaging clearly states: "Cotton Lining with Rubber Coating" to justify Chapter 61/62.
3. Sample Submission: Provide a sample to your customs broker with a cross-section photo showing the textile layer beneath the rubber.
4. Cost Calculation:
   • CIF Value × 30.7% = Tax for Textile-Based
   • CIF Value × 49.0% = Tax for Rubber-Based (Higher)
   • Savings: Using 6216.00.24.10 saves 18.3% vs 4015.19.51.00.

🎯 VII. Conclusion

🎯 Remember the Golden Rule:

🔹 "Textile Base = 30.7% | Rubber Base = 38-49%"
🔹 "Cotton/MMF > 50% = Chapter 61/62 | 100% Rubber = Chapter 40"
🔹 "Specify 'Coated Cotton' not just 'Latex' to avoid 49% penalty!"

📌 Pro Tip:
If your gloves are knitted cotton, use 6116.10.55.10. If woven cotton, use 6216.00.24.10. Both are 30.7%.
Always double-check the manufacturing process to ensure correct classification.

📣 Immediate Action:

📞 Consult a licensed customs broker with product photos and material specs.
🚀 Optimize your supply chain by declaring textile-based goods to save up to 18.3% in tariffs.

✨ Precision Classification = Maximum Profit!
💼 Don't let misclassification cost you 18% of your cargo value!