What Every Member of the 

Trade Community Should Know About: 

Gloves, Mittens & 

Mitts, Not Knitted or 

Crocheted, Under 

the HTSUS 

AN INFORMED COMPLIANCE PUBLICATION 

MAY 2008 
Gloves, Mittens & Mitts 

May 2008 

NOTICE:

This publication is intended to provide guidance and information to the trade community. 

It reflects the position on or interpretation of the applicable laws or regulations by U.S. 

Customs and Border Protection (CBP) as of the date of publication, which is shown on 

the front cover. It does not in any way replace or supersede those laws or regulations. 

Only the latest official version of the laws or regulations is authoritative. 

Publication History 

First Issued June 1998 

Revised January 2004 

Revised May 2005 

Revised July 2006 

Reviewed with no changes May 2008 

PRINTING NOTE: 

This publication was designed for electronic distribution via the CBP website 

(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally set 

up in Microsoft Word 2003®. Pagination and margins in downloaded versions may vary 

depending upon which word processor or printer you use. If you wish to maintain the 

original settings, you may wish to download the .pdf version, which can then be printed 

using the freely available Adobe Acrobat Reader®. 

2
Gloves, Mittens & Mitts 

May 2008 

PREFACE 

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation 

Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act, 

became effective. These provisions amended many sections of the Tariff Act of 1930 and 

related laws. 

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared 

responsibility,” which are premised on the idea that in order to maximize voluntary compliance 

with laws and regulations of U.S. Customs and Border Protection, the trade community needs to 

be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a 

greater obligation on CBP to provide the public with improved information concerning the trade 

community's rights and responsibilities under customs regulations and related laws. In addition, 

both the trade and U.S. Customs and Border Protection share responsibility for carrying out 

these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C. 

1484), the importer of record is responsible for using reasonable care to enter, classify and 

determine the value of imported merchandise and to provide any other information necessary to 

enable U.S. Customs and Border Protection to properly assess duties, collect accurate 

statistics, and determine whether other applicable legal requirements, if any, have been met. 

CBP is then responsible for fixing the final classification and value of the merchandise. An 

importer of record’s failure to exercise reasonable care could delay release of the merchandise 

and, in some cases, could result in the imposition of penalties. 

Regulations and Rulings (RR) of the Office of International Trade has been given a major role in 

meeting the informed compliance responsibilities of U.S. Customs and Border Protection. In 

order to provide information to the public, CBP has issued a series of informed compliance 

publications on new or revised requirements, regulations or procedures, and a variety of 

classification and valuation issues. 

This publication, prepared by the National Commodity Specialist Division, ORR, is a study of the 

classification of gloves, mittens and mitts. “Gloves, Mittens & Mitts, not Knitted or Crocheted 

under the HTSUS” provides guidance regarding the classification of imported merchandise. We 

sincerely hope that this material, together with seminars and increased access to rulings of U.S. 

Customs and Border Protection, will help the trade community to improve voluntary compliance 

with customs laws and to understand the relevant administrative processes. 

The material in this publication is provided for general information purposes only. Because 

many complicated factors can be involved in customs issues, an importer may wish to obtain a 

ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to 

obtain advice from an expert who specializes in customs matters, for example, a licensed 

customs broker, attorney or consultant. 

Comments and suggestions are welcomed and should be addressed to the Executive Director, 

Regulations and Rulings, Office of International Trade, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Sandra L. Bell 

Executive Director, Regulations and Rulings 

Office of International Trade 

3
Gloves, Mittens & Mitts 

May 2008 

(This page intentionally left blank)

4
Gloves, Mittens & Mitts 

May 2008 

INTRODUCTION..........................................................................................7

DEFINITIONS ..............................................................................................7

HEADING 6216............................................................................................8

Background................................................................................................................................. 8 

Gloves, Mittens and Mitts: Impregnated, coated or covered with plastics or rubber................ 8 

6216.00.05, HTSUS: Ice hockey gloves and field hockey gloves.......................................... 9 

6216.00.08, HTSUS: Other gloves, mittens & mitts, all the foregoing specially designed for 

use in sports, including ski & snowmobile gloves, mittens & mitts....................................... 9 

6216.00.13 - 6216.00.21, HTSUS: Other: (other than... designed for use in sports...) 

Without fourchettes: Cut and sewn from pre-existing machine woven-woven fabric that is 

impregnated, coated or covered with plastics or rubber ....................................................... 10 

6216.00.24, HTSUS: Other: [other than cut and sewn from pre-existing machine-woven 

fabric...]................................................................................................................................ 10 

6216.00.29, HTSUSA: Other: With fourchettes.................................................................. 10 

6216.00.33 - 6216.00.90, HTSUS: Other: [other than impregnated, coated or covered with 

plastics or rubber] ................................................................................................................. 10 

GLOVE MARKING REQUIREMENTS ......................................................11

Country of Origin...................................................................................................................... 11 

19 U.S.C. 1304(a); 19 CFR, Part 134 - Marking of Imported Articles and Containers ....... 11 

19 CFR §134.46 Marking when name of country or locality other than country of origin 

appears. ................................................................................................................................. 12 

19 CFR §134.47 Souvenirs and articles marked with trademarks or trade names. .............. 12 

Textile Fiber Identification Act ................................................................................................ 12 

Wool Products Labeling Act..................................................................................................... 12 

THE IMPORTER’S RESPONSIBILITIES ..................................................14

ADDITIONAL INFORMATION...................................................................15

The Internet............................................................................................................................... 15 

Customs Regulations ................................................................................................................ 15 

Customs Bulletin....................................................................................................................... 15 

Importing into the United States............................................................................................... 16 

Informed Compliance Publications........................................................................................... 16 

Value Publications.................................................................................................................... 17 

“Your Comments are Important”.............................................................................................. 18 

 

5
Gloves, Mittens & Mitts 

May 2008 

(This page intentionally left blank) 

6
Gloves, Mittens & Mitts 

May 2008 

INTRODUCTION

Gloves may be classified in five different tariff headings, depending on which outer shell 

material of the glove imparts the essential character. When the glove’s outer shell 

material is uniform, e.g. all leather or all knit material, the choice of heading is relatively 

easy. As examples, gloves of plastic are classified under tariff heading 3926; if of 

rubber in heading 4015; if of leather in heading 4203; if of textile knitted construction in 

heading 6116; and if of a textile construction other than knit, in heading 6216. When the 

glove shell is composed of two or more materials, an essential character determination 

must be made. Normally the palm side (fingertips to wrist) material will determine the 

essential character. This publication covers classifications in heading 6216. The 

following are definitions for terms used in the tariff and glove trade. 

DEFINITIONS 

Glove - a covering for the hand having separate sections or merely separate openings 

for each of the fingers and thumb and often extending part way up the arm and made of 

various materials either with or without a snap or button or other fastening at the wrist. 

It is used to protect the hand against cold, intense heat, irritation, superficial injury, 

contamination, or as an apparel accessory. 

Mitten - a covering for the hand and wrist having a separate section for the thumb only 

and made in various designs and materials for warmth and protection. 

Mitt - a woman’s dress glove leaving the fingers uncovered, often extending to or above 

the elbow, and made of dressy material (as lace, net, silk). A baseball catcher’s glove 

with heavy padding and a separate section only for the thumb; a first baseman’s glove 

with a padded palm, thumb and one or two finger sections; a protective mitten used in 

punching bag practice. 

Cellular plastics - are plastics having many cells dispersed throughout their mass. A 

magnified cross- section of cellular plastics is similar to a sponge. 

Clute pattern - style of glove made with six parts (a seamless one-piece palm, thumb 

and four fingers). The seams around the fingers are on the palm side of the glove 

which exposes them to increased wear. 

Essential character - The factor which determines essential character will vary as 

between different kinds of goods. It may, for example, be determined by the nature of 

the material or component, its bulk, quantity, weight or value, or by the role of a 

constituent material in relation to the use of the goods. In the case of gloves made up 

of different components, (i.e. knit fabric, coated fabric, leather) the role of the 

palm side shell material is usually paramount. A palm side shell material which 

extends from the fingertips to the wrist will usually impart the essential character. 

7
Gloves, Mittens & Mitts 

May 2008 

Fourchette - the strip or shaped piece used for the sides of the fingers of a glove. 

 

Gunn-cut pattern - style of glove made with four large parts (palm, back, thumb and 

fingers). The glove has a distinctive seam across the base of the middle and ring finger. 

The finger seams are on the backside which make it a more durable glove. 

HEADING 6216 

Background 

Chapter 62 of the Harmonized Tariff Schedule of the United States (HTSUSA) 

covers articles of apparel and clothing accessories which includes gloves. It is 

important to note, however, that chapter 62, Note 1 specifically states: 

This chapter applies only to made up articles of any textile fabric other than 

wadding, excluding knitted or crocheted articles (other than those of 

heading 6212). 

Heading 6216 of the Harmonized Tariff Schedule of the United States (HTSUS) 

provides for gloves, mittens and mitts. The Harmonized System Explanatory Notes 

indicate that heading 6216 “covers gloves, mittens and mitts of textile fabrics (including 

lace) other than knitted or crocheted fabric” without distinction between those for 

women or girls and those for men or boys. Accordingly, heading 6216 includes ordinary 

short gloves with separate fingers, mittens covering only part of the fingers, mitts with 

separation for the thumb only and gauntlets or other long gloves that may cover the 

forearm or even part of the upper arm.

The Explanatory Notes for 6216 exclude: 

 (a) Loofah friction gloves, lined or not (heading 46.02). 

(b) Gloves, mittens and mitts, of paper, cellulose wadding or webs of cellulose 

fibers (heading 48.18). 

Gloves, Mittens and Mitts: Impregnated, coated or covered with 

plastics or rubber 

The tariff numbers 6216.00.05 through 6216.00.31 provide 18 possible ten-digit 

classifications for gloves impregnated, coated or covered with plastics or rubber. Note 

that the expression “impregnated” includes the term “dipped”. In determining whether a 

glove is coated with plastics material, we look to the chapter 59 notes (2)(a) and (4) 

and the chapter 39 Explanatory Notes for plastic/textile combinations for guidance. 

In general, to be classified as coated with plastic, the coating should be visible to the 

naked eye and, in the case of gloves of composite materials, the coated textile portion 

8
Gloves, Mittens & Mitts 

May 2008 

must impart the essential character. Gloves partially coated with plastic materials 

which form designs are not considered coated. Excluded from classification in 6216 

altogether are gloves with a combination of cellular plastics or cellular rubber and 

textile fabric where the textile fabric is present merely for reinforcing purposes. 

6216.00.05, HTSUS: Ice hockey gloves and field hockey gloves 

Gloves advertised, marketed and promoted for roller blade or street hockey are 

excluded from this subheading. 

6216.00.08, HTSUS: Other gloves, mittens & mitts, all the foregoing 

specially designed for use in sports, including ski & snowmobile 

gloves, mittens & mitts 

In deciding whether an article is classifiable in a “designed for use” provision, one of the 

controlling factors is whether the article has particular features which adapt it for the 

stated purpose. In Sport Industries, Inc. v. United States, 65 Cust. Ct. 470, C.D. 4125 

(1970), the court, in interpreting the term “designed for use”, under the Tariff Schedules 

of the United States, examined not only the features of the articles, but also the 

materials selected and the marketing, advertising and sale of the article. In essence, an 

importer must make a sufficient showing that the gloves are, in fact, specially designed 

for use in a particular sport. 

Several court cases regarding the proper classification of sports gloves provide useful 

information regarding the term “specially designed for use”. In American Astral Corp. v. 

United States, 62 Cust. Ct. 563, C.D. 3827 (1969), the Customs Court held that certain 

gloves were properly classifiable as lawn tennis equipment because the evidence 

established that the gloves were specially designed for use in the game of tennis. At 

the time the Tariff Schedules of the United States included provisions for tennis 

equipment which provided for specially designed protective articles such as gloves. 

The court noted the glove’s distinguishing characteristics which set them apart from 

ordinary gloves worn as apparel. These features included: (a) an absorbent terry cloth 

back; (b) a partially perforated lambskin palm designed to aid grip, provide protection, 

and to prevent perspiration by allowing air circulation; (c) fourchettes made from stretch 

material; (d) elasticized wrist for a snug fit and support (e) a button positioned to prevent 

interference to the player. Additionally, the court considered such factors as the nature 

of the importer's business, how the gloves were advertised in the trade, the types of 

stores where the gloves were sold, and that the gloves were sold only in single units 

and not in pairs. The court also noted that the fact that the gloves had other possible 

uses did not preclude their classification as sporting equipment. 

9
Gloves, Mittens & Mitts 

May 2008 

6216.00.13 - 6216.00.21, HTSUS: Other: (other than... designed for 

use in sports...) Without fourchettes: Cut and sewn from pre-existing 

machine woven-woven fabric that is impregnated, coated or covered 

with plastics or rubber 

The majority of gloves classified under these subheadings are used for work related

activities either in industry or at home. Typically the glove material is coated to enhance 

the gripping properties, provide added protection and/or make the surface more 

resistant to liquids. One common type is a clute pattern glove which is constructed 

using woven cotton fabric which is uniformly coated with PVC dots prior to cutting and 

sewing. 

Gloves made with coated woven fabric and gloves made of composite materials in 

which the coated woven fabric portion imparts the essential character may be subject to 

textile fiber restraints where the weight of the fabric under the coated portion equals 

or exceeds 50 percent of the coated material (fabric + coating). 

 

6216.00.24, HTSUS: Other: [other than cut and sewn from preexisting machine-woven fabric...] 

Gloves without fourchettes, which are coated with plastics or rubber after construction, 

would be classified here. Once again the percentage by weight of coating is important 

to determine whether or not the item is subject to fiber restraints. This type of 

construction is not commonly seen. 

6216.00.29, HTSUSA: Other: With fourchettes 

Gloves with fourchettes, which are either constructed of fabric coated with plastics or 

rubber or coated after the glove is assembled, (not common) are classified in this 

subheading. Since gloves with fourchettes provide a better fit and are more expensive 

to construct, they are generally better quality dress and/or winter gloves. Very often the 

coating (normally plastic) will be found on the inner surface of woven shell fabric. On 

winter gloves it may be a thin (2-3mm) layer of foam bonded to the inner surface. Most 

gloves found in this subheading are subject to textile restraints.

6216.00.33 - 6216.00.90, HTSUS: Other: [other than impregnated, 

coated or covered with plastics or rubber] 

The tariff numbers 6216.00.33 through 6216.00.90 are used for the balance of gloves 

which are not knit and which are not impregnated, coated or covered with plastics or 

rubber. 

The subheadings for cotton gloves provide for hockey gloves, other sports gloves 

including ski and snowmobiling gloves, mittens, and mitts, and other gloves with and 

without fourchettes. 

10
Gloves, Mittens & Mitts 

May 2008 

The subheadings for man-made fiber gloves mirror those found under the cotton 

subheadings. Additionally, there are statistical breakouts for gloves of man-made fibers 

containing 36 percent or more by weight of wool or fine animal hair. Note that

synthetic suede leather gloves are classified under the subheading for gloves of manmade fibers. Many gloves designed for use in the sports of golf and cycling have 

synthetic suede leather palm sides which will normally impart the essential character to 

the glove. 

The last subheadings for gloves (6216.00.80 and 6216.00.90, HTSUS) are “Other”

provisions. Subheading 6216.00.80 provides for of wool or fine animal hair. 

Subheading 6216.00.90 provides for all textile gloves which are not knit and which are 

not specifically provided for under heading 6216. 

GLOVE MARKING REQUIREMENTS 

Country of Origin 

19 U.S.C. 1304(a); 19 CFR, Part 134 - Marking of Imported Articles 

and Containers 

Unless excepted by law, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), 

requires that every article of foreign origin (or its container) imported into the United 

States shall be marked in a conspicuous place as legibly, indelibly, and permanently as 

the nature of the article (or container) will permit, in such manner as to indicate to the 

ultimate purchaser in the United States the English name of the country of origin of the 

article. 

 

When an article is excepted from marking, the container it is in shall be marked with the 

country of origin of the article unless the container is also excepted from marking. 

In several rulings, Customs has held that bulk packages of work gloves (usually 1 dz. 

pairs to a poly bag), which are given to employees, may be excepted from individual 

marking provided that the gloves reach the "ultimate purchaser" (normally an industrial 

plant) in outside containers (poly bags) properly marked with the origin of the gloves 

and the Customs Port Director is satisfied that the gloves will be used only in the 

manner described. Gloves that are not contained in a poly bag but are fastened only by 

a paper band which may easily become detached or ripped from the gloves, may not be 

excepted from individual marking, as ruled in HQ 734681, dated October 16, 1992. 

However, Customs has held that cloth work or garden gloves may be marked to indicate 

the country of origin by means of a heavy paper folder which securely fastens the 

gloves together, as long as the country of origin is shown in a legible and conspicuous 

manner. See Treasury Decision (T.D.) 75-222, dated September 4, 1975. Gloves may 

be marked with a hang tag instead of sewn-in labels or ink stamps, so long as the 

11
Gloves, Mittens & Mitts 

May 2008 

country of origin is on the front of the hang tag in reasonable proximity to the glove size, 

as ruled in HQ 731061, dated July 28, 1988. 

19 CFR §134.46 Marking when name of country or locality other than 

country of origin appears. 

In any case in which the words “United States”, or “American”, the letters “U.S.A.”, any 

variation of such words or letters, or the name of any city or location in the United 

States, or the name of any foreign country or locality other than the country or locality in 

which the article was manufactured or produced appear on an imported article or its 

container, and those words, letters or names may mislead or deceive the ultimate 

purchaser as to the actual country of origin of the article, there shall appear legibly 

and permanently in close proximity to such words, letters or name, and in at least a 

comparable size, the name of the country of origin preceded by “Made in”, “Product of”, 

or other words of similar meaning. [bolding added] 

Customs has determined that the following examples of articles marked with non-origin 

statements trigger the requirements of 19 CFR 134.46, as they may mislead or deceive 

the ultimate purchaser. “A product of ABC Corp., Chicago, Illinois”, “Manufactured and 

Distributed by ABC, Inc., Denver, Colorado”, “Manufactured by ABC Corp., California, 

U.S.A”, “Produced for ABC Corp., Scotch Plains, N.J.”, “Designed in USA”, “Made for 

XYZ Corp., California, USA”, or “Distributed by ABC Inc., Colorado, USA”. Customs 

has determined that statements such as “Printed in USA”, or names of locations which 

are part of the design of an article do not trigger the requirements of 19 CFR 134.46. 

19 CFR §134.47 Souvenirs and articles marked with trademarks or 

trade names. 

When, as part of a trademark or trade name or as part of a souvenir marking, the name 

of a location in the United States or “United States” or “America” appear, the article shall 

be legibly, conspicuously, and permanently marked to indicate the name of the country 

of origin of the article preceded by “Made in”, “Product of”, or other similar words, in 

close proximity or in some other conspicuous location. 

Textile Fiber Identification Act 

Wool Products Labeling Act 

In addition to the country of origin marking requirement, all textile gloves must be 

marked as to fiber content. This information may be either on a sewn in label, a paper 

hang tag or on a folded over piece of cardboard normally stapled to the gloves. Note 

that plastics/rubber coated gloves which are made with a continuous film-forming 

polymeric composition that equals or exceeds 35 percent of the base fabric are 

excluded from the Act.

12
Gloves, Mittens & Mitts 

May 2008 

Pursuant to section 141.113, Customs Regulations (19 C.F.R. 141.113), textile and 

apparel articles imported into the United States are required to be marked or labeled 

pursuant to the Textile Fiber Products Identification Act (15 U.S.C. 70) and the Wool 

Products Labeling Act (15 U.S.C. 68). These acts are enforced by the Federal Trade 

Commission (FTC). The following information in English must be included: 

• Fiber content, by percentage in descending order by weight, using generic fiber 

names. 

• The name of the country of origin of the goods. 

• The name of the importer or distributor or his RN number or WPL number or 

registered trade name. The trade name must be registered with the U.S. Patent and 

Trademark Office and a copy of the registration furnished to the Federal Trade 

Commission (FTC). NOTE: Under the WPL Act the use of a trade name is not 

allowed unless the firm does business under that name. 

• Fibers that weigh less than 5 percent of the total fiber weight should not be identified 

by name unless they have a definite functional significance when present in that 

amount. The functional significance need not be stated on the label. For example, if 

a product is 3% spandex, the label may say “3% spandex”, without also stating “for 

elasticity”. If the fiber does not have functional significance at the level present in 

the product, however, it should be identified as simply “3% other fiber”. 

• Fiber names approved by the FTC or by the International Organization for 

Standardization (ISO) may be used. For example, either spandex (an FTC 

approved name) or elastane (an ISO approved name) may be used to name the 

same fiber. 

• The hair of new “hybrid” wool-bearing animals may be identified with the animal 

name, such as “cashgora hair” or “paco-vicuna hair”. 

• The fiber content may be stated on the reverse side of a label, as long as the 

information is readily accessible. The disclosure “fiber content on reverse side” is no 

longer required. 

• Only companies residing in the U.S. can obtain and use RN numbers. Foreign 

manufacturers may use either their name or the RN or WPL number of a U.S. 

importer, distributor, or retailer directly involved with the distribution of the goods. 

 For more information about these requirements, companies may contact the Federal 

Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., 

Washington, D.C., 20580. The FTC Website at www.ftc.gov provides 

comprehensive information in FTC rules and regulations for the labeling of textile 

products. 

13
Gloves, Mittens & Mitts 

May 2008 

THE IMPORTER’S RESPONSIBILITIES 

Since the enactment of the Customs Modernization Act in December 1993, the legal 

burden of correctly classifying merchandise has shifted from Customs to the importer. It 

is the importer’s responsibility to provide an accurate description of the merchandise 

prior to importation and entry. He or she should obtain this information from the foreign 

supplier. 

The accuracy of the information contained on invoices is an essential element of the 

structure of the many new and creative programs Customs has undertaken recently. 

These programs, including, but not limited to, automated entry processing and preimportation review, may only provide their benefits to the trade community as a whole if 

the data gathered are correct and complete. This concern for invoice accuracy is not 

new, but, as we progress in automation, accuracy becomes indispensable. 

Section 141.86 of the Customs Regulations concerns invoicing requirements. 

Subparagraph (a)(3) of the section specifically requires invoices have the following 

information: 

A detailed description of the merchandise, including the name by which each 

item is known, the grade or quality, and the marks, numbers and symbols under 

which sold by the seller or manufacturer to the trade in the country of exportation, 

together with the marks and numbers of the packages in which the merchandise 

is packed. 

A “detailed description” is one which enables an import specialist to properly classify 

imported merchandise. Accordingly, the invoice description must indicate any 

information which has a direct bearing on the proper classification of the imported item 

and it is incumbent upon the importer of record to ensure that the detailed description is 

present on each invoice. 

Importers do not have to provide information that is not necessary to classify a specific 

item. However, they are responsible for giving Customs the information that is needed. 

If a product has already been imported and the importer has questions regarding the 

classification, he should seek advice from the commodity specialist team at the port of 

entry. Prior to the importation of the merchandise, the importer may request a ruling on 

the classification of the product from the National Commodity Specialist Division in New 

York. A ruling request should include information on the precise composition of the 

merchandise and the exact manner in which it is worked, as well as a sample of the 

product. 

14
Gloves, Mittens & Mitts 

May 2008 

ADDITIONAL INFORMATION 

The Internet 

The home page of U.S. Customs and Border Protection on the Internet’s World Wide 

Web, provides the trade community with current, relevant information regarding CBP 

operations and items of special interest. The site posts information -- which includes 

proposed regulations, news releases, publications and notices, etc. -- that can be 

searched, read on-line, printed or downloaded to your personal computer. The web site 

was established as a trade-friendly mechanism to assist the importing and exporting 

community. The web site also links to the home pages of many other agencies whose 

importing or exporting regulations that U.S. Customs and Border Protection helps to 

enforce. The web site also contains a wealth of information of interest to a broader 

public than the trade community. For instance, the “Know Before You Go” publication 

and traveler awareness campaign is designed to help educate international travelers. 

 

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations 

The current edition of Customs and Border Protection Regulations of the United States 

is a loose-leaf, subscription publication available from the Superintendent of 

Documents, U.S. Government Printing Office, Washington, DC 20402; telephone (202) 

512-1800. A bound edition of Title 19, Code of Federal Regulations is also available for 

sale from the same address. All proposed and final regulations are published in the 

Federal Register, which is published daily by the Office of the Federal Register, National 

Archives and Records Administration, and distributed by the Superintendent of 

Documents. Information about on-line access to the Federal Register may be obtained 

by calling (202) 512-1530 between 7 a.m. and 5 p.m. Eastern time. These notices are 

also published in the weekly Customs Bulletin described below. 

Customs Bulletin 

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that 

contains decisions, rulings, regulatory proposals, notices and other information of 

interest to the trade community. It also contains decisions issued by the U.S. Court of 

International Trade, as well as customs-related decisions of the U.S. Court of Appeals 

for the Federal Circuit. Each year, the Government Printing Office publishes bound 

volumes of the Customs Bulletin. Subscriptions may be purchased from the 

Superintendent of Documents at the address and phone number listed above. 

15
Gloves, Mittens & Mitts 

May 2008 

Importing into the United States 

This publication provides an overview of the importing process and contains general 

information about import requirements. The current edition of Importing Into the United 

States contains much new and revised material brought about pursuant to the Customs 

Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the relationship 

between importers and U.S. Customs and Border Protection by shifting to the importer 

the legal responsibility for declaring the value, classification, and rate of duty applicable 

to entered merchandise. 

The current edition contains a section entitled "Informed Compliance." A key component 

of informed compliance is the shared responsibility between U.S. Customs and Border 

Protection and the import community, wherein CBP communicates its requirements to 

the importer, and the importer, in turn, uses reasonable care to assure that CBP is 

provided accurate and timely data pertaining to his or her importation. 

Single copies may be obtained from local offices of U.S. Customs and Border 

Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is 

available at the CBP web site. Importing into the United States is also available for 

sale, in single copies or bulk orders, from the Superintendent of Documents by calling 

(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing 

Office, P.O. Box 371954, Pittsburgh, PA 15250-7054. 

Informed Compliance Publications 

U.S. Customs and Border Protection has prepared a number of Informed Compliance 

publications in the “What Every Member of the Trade Community Should Know 

About:...” series. Check the Internet web site http://www.cbp.gov for current 

publications. 

16
Gloves, Mittens & Mitts 

May 2008 

Value Publications 

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book 

containing a detailed narrative description of the customs valuation system, the customs 

valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended 

by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of 

Administrative Action which was sent to the U.S. Congress in conjunction with the TAA, 

regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few 

sections of the regulations have been amended subsequent to the publication of the 

book) and questions and answers concerning the valuation system. 

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory 

provisions, CBP Regulations implementing the statute, portions of the Customs 

Valuation Code, judicial precedent, and administrative rulings involving application of 

valuation law. A copy may be purchased for a nominal charge from the Superintendent 

of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-

7054. This publication is also available on the Internet web site of U.S. Customs and 

Border Protection. 

The information provided in this publication is for general information 

purposes only. Recognizing that many complicated factors may be 

involved in customs issues, an importer may wish to obtain a ruling under 

CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert 

(such as a licensed Customs Broker, attorney or consultant) who 

specializes in customs matters. Reliance solely on the general 

information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection 

ports of entry. Please consult your telephone directory for an office near you. The 

listing will be found under U.S. Government, Department of Homeland Security. 

17
Gloves, Mittens & Mitts 

May 2008 

“Your Comments are Important” 

The Small Business and Regulatory Enforcement Ombudsman and 10 regional 

Fairness Boards were established to receive comments from small businesses about 

Federal agency enforcement activities and rate each agency’s responsiveness to small 

business. If you wish to comment on the enforcement actions of U.S. Customs and 

Border Protection, call 1-888-REG-FAIR (1-888-734-3247). 

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA 

Visit our Internet web site: http://www.cbp.gov

18