&&The Props Freedom Fingerless Glove consists of a tubular knitted textile fabric (of man-made synthetic fibres), 7 cm wide by 15 cm long, which covers the hand and wrist. Additional pieces of knitted piping fabric has been sewn on one side around the thumb opening, while the finger openings at the top have three pieces of additional fabrics sewn on to separate the four finger openings. The submitted literature refers to the gloves being used for yoga, Pilates, weightlifting, “bootcamp”, tennis, and other sports such as paddling, water skiing, and other water sports, mild stretching to high-intensity training, and that they are not limited to these uses.

&&You have requested classification under heading 95.06 of the Customs Tariff which provides for, in relevant part: “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this Chapter ”.&&&&While Note 1(t) to Section XI (Textile and Textile Articles) specifically excludes “Articles of Chapter 95 (for example, toys, games, sports requisites and nets)”, Note 1(v) to Chapter 95 specifically excludes “ gloves, mittens and mitts (classified according to their constituent material)”. Further, the Explanatory Note to 95.06 specifically excludes “(c) Sports gloves, mittens and mitts (generally heading 42.03)”.&&&&The CBSA has determined that the common and ordinary meaning of the term “gloves” includes those that are fingerless, covering the hand and the wrist, with an opening for the thumb and openings for the other fingers.&&&&The goods are made up of knitted fabric of Chapter 60, per Note 7 (f) to Section XI, into a fingerless glove. Textile gloves, mittens, and mitts are specifically provided for in heading 61.16 (for knitted or crocheted), and heading 62.16 (for not knitted or crocheted). Since the fingerless glove is of knitted fabric, heading 61.16 applies, specifically subheading 6116.93 (“Of synthetic fibres”).&&