4014

Analysis

Heading 4014 of the Harmonized Tariff Schedule covers hygienic or pharmaceutical articles (including nursing nipples), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber. It divides into 2 six-digit subheadings and 3 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.

2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 4.2%. The median line pays duty-free.

Its median rate of duty-free sits at the 19th percentile of the headings in chapter 40.

The largest subheadings are 4014.90 (other, 2 lines) and 4014.10 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by All Other Rubber Product Manufacturing (326299). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.