Analysis
HTS 4014.90.10 covers other: nursing nipples under heading 4014 (hygienic or pharmaceutical articles (including nursing nipples), of vulcanized rubber…).
Rates on the nearby lines range from duty-free to 4.2%. The costliest confusion would be with 4014.90.50 (other: other) at 4.2%, a difference of 4.2 points on the customs value.
There is no general-rate duty on this line, which puts it with roughly 39% of the 142 tariff lines in chapter 40 that are also free. 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 4014.10.00 (sheath contraceptives, 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, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4014.10.00 | Sheath contraceptives | Free |
| 4014.90.50 | Other: other | 4.2% |