It's a number sentence
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fingers toes
A set of five fingers is the "hand," and when referring to all ten fingers, you can use the term "digits" (which, while it could apply to the toes as well, seldom does).
It is a declarative.
"When putting on gloves." You start with 10 human fingers and 10 glove fingers, but end with 10 total fingers.
your fingers!