Analysis
HTS 4014.10.00 covers sheath contraceptives under heading 4014 (hygienic or pharmaceutical articles (including nursing nipples), of vulcanized rubber…).
Neighbouring lines carry rates from duty-free to 4.2%, so the exact line matters. The widest gap is with 4014.90.50 (other: other), at 4.2%: a product that belongs there but is entered here, or the reverse, changes the duty by 4.2 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 39% of the 142 tariff lines in chapter 40. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.
The other lines in the same group are 4014.90.10 (other: nursing nipples, duty-free) and 4014.90.50 (other: other, 4.2%).
Census statistics map these goods to NAICS 326299 (All Other Rubber Product Manufacturing), an industry of 650 US establishments employing 32,409 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4014.90.10 | Other: nursing nipples | Free |
| 4014.90.50 | Other: other | 4.2% |