HTS subheading · chapter 40
4015.12
Of a kind used for medical, surgical, dental or veterinary purposes
Analysis
Subheading 4015.12 covers of a kind used for medical, surgical, dental or veterinary purposes, within heading 4015. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
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…).
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 14%. The median line pays 7%.
The US splits it as follows: 4015.12.10 for of a kind used for medical or surgical purposes (duty-free) and 4015.12.90 for of a kind used for medical, surgical, dental or veterinary purposes… (14%).
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% |