Analysis
HTS 4014.90.50 covers other: other under heading 4014 (hygienic or pharmaceutical articles (including nursing nipples), of vulcanized rubber…).
Within this group the rate runs from duty-free to duty-free. Compared with 4014.90.10 (other: nursing nipples), which pays duty-free, a misclassification either way moves the duty by 4.2 percentage points.
The general duty rate is 4.2% of the customs value, which is above most the rates in chapter 40 (89th percentile of 142 lines with an ad valorem rate). On a shipment valued at $10,000 that is $420 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 4.2%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 25%, 6.0 times the general rate.
The other lines in the same group are 4014.10.00 (sheath contraceptives, duty-free) and 4014.90.10 (other: nursing nipples, duty-free).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4014.10.00 | Sheath contraceptives | Free |
| 4014.90.10 | Other: nursing nipples | Free |