4015.12.10

Analysis

HTS 4015.12.10 covers of a kind used for medical or surgical purposes under heading 4015 (articles of apparel and clothing accessories (including gloves, mittens and mitts), for…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in doz. prs..

Within this group the rate runs from 3% to 14%. Compared with 4015.19.51 (other: other), which pays 14%, a misclassification either way moves the duty by 14 percentage points.

This line's footnotes point to one additional provision in Chapter 99: 9903.91.08 (Chapter 99 provision, the duty provided in the applicable subheading + 100%). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.

For statistics it divides in two: 4015.12.10.10 for medical gloves, mittens and mitts and 4015.12.10.20 for surgical gloves, mittens and mitts. Both pay the same duty; the suffix records which kind was imported.

The normal trade relations rate here is zero, shared by about 39% of the 142 tariff lines in chapter 40, a useful check when a neighbouring dutiable line is a candidate. 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.