&&The golf glove is knitted, made of 70% synthetic leather and 30% stretch lycra (Nylon 83%, Polyurethane 17%). The glove is sold as a single glove.

Clasificación SA

6116.93.00.90

Razonamiento CBSA

&&You suggested the glove be classified under heading 95.06, as an article for general physical exercise of outdoor games. The Explanatory Note to heading 95.06 includes an exclusion for “sports gloves, mittens and mitts (generally heading 42.03)”. Heading 42.03 only includes goods of leather or composite leather. As the glove is made of synthetic fibres, it is also excluded from heading 42.03, and is therefore classified under Heading 61.16.

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