CBP applies an essential-character test: if the rubber or plastic coating is so substantial that it dominates the article's weight, value, or function, the glove may reclassify under the rubber or plastics chapters rather than the textile accessories chapter. Thin grip-enhancing coatings on the palm typically preserve textile classification, while fully dipped or encapsulated gloves are more likely to be treated as rubber or plastic articles. A binding ruling from CBP is the most reliable way to resolve borderline cases.

Yes, provided the glove body is knitted or crocheted and the protective layer is a plastics or rubber coating. Both chemical-resistant nitrile-coated gloves and polyurethane-coated food-handling gloves can fall here, though the specific HTS subheading may differ based on the coating material and glove construction. End-use sector does not by itself determine classification.