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61.16 ‑ Gloves, mittens and mitts, knitted or crocheted.
This heading covers all knitted or crocheted gloves, without distinction between those for women or girls and those for men or boys. It includes ordinary short gloves with separate fingers, mittens covering only part of the fingers, mitts with separation for the thumb only and gauntlet or other long gloves that may cover the forearm or even part of the upper arm.
The heading also covers unfinished gloves, knitted or crocheted, provided they have the essential character of the finished article.
The heading does not cover :(a) Knitted or crocheted gloves, mittens and mitts lined with furskin or artificial fur, or with furskin or artificial fur on the outside (other than as mere trimming) (heading 43.03 or 43.04). (b) Gloves, mitts and mittens for babies (heading 61.11). (c) Textile gloves, mittens and mitts, not knitted or crocheted (heading 62.16). (d) Friction "gloves" for massage or toilet use (heading 63.02).
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