HTS heading · chapter 40
4015
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber
Analysis
Heading 4015 of the Harmonized Tariff Schedule covers articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber. It divides into 3 six-digit subheadings and 5 eight-digit tariff lines, with 8 ten-digit statistical suffixes below them.
The spread of 14 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14%, applies to 4015.12.90 (of a kind used for medical, surgical, dental or…) and 4015.19.51 (other: other).
1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 are dutiable, from duty-free up to 14%. The median line pays 4%.
Its median rate of 4% sits at the 81st percentile of the headings in chapter 40.
The largest subheadings are 4015.12 (of a kind used for medical, surgical, dental or…, 2 lines), 4015.19 (other, 2 lines) and 4015.90 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4015.12.10 | Of a kind used for medical or surgical purposes | Free |
| 4015.12.90 | Of a kind used for medical, surgical, dental or veterinary purposes: other | 14% |
| 4015.19.11 | Other: seamless | 3% |
| 4015.19.51 | Other: other | 14% |
| 4015.90.00 | Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber: other | 4% |