Just googled the tax code and got this:

Equipment items, such as tool belts, hard hats, and sport, bicycle and motorcycle helmets, though
worn on the body, remain taxable. Protective goggles and safety glasses (unless prescription) for sport or
occupational use, protective sport or occupational masks or pads, hockey and baseball fielders’ gloves or
mitts, ice skates and roller skates, fireplace mittens, and similar pieces of equipment (sporting or
otherwise) also remain taxable.

It's not very clear if cycling gloves or shoes are included.