This memorandum explains the Canada Border Services Agency's (CBSA) administrative policy regarding the tariff classification of gloves. Throughout this Memorandum a reference to gloves includes a reference to mittens and mitts.

In Brief

• The revisions in this memorandum clarify the tariff classification of gloves, reflect changes in the Customs Tariff legislation, and include references to relevant jurisprudence.

This Memorandum is available in its entirety on the CBSA website.