Customs authorities generally look for design features that serve a specific sporting function — reinforced padding for impact protection, grip-enhancing textures, ventilation cutouts, or wrist stabilization elements. A general-purpose leather glove that happens to be used in sport would not qualify; the design itself must reflect the sporting application. Importers should retain product specifications and any manufacturer documentation supporting the sport-specific design claim.

Yes, this heading explicitly covers both genuine leather and composition leather (bonded or reconstituted leather), so the duty treatment is the same regardless of which material is used. However, gloves made of synthetic textiles or rubber would fall under different headings entirely, so material composition must be accurately declared on the commercial invoice.