HTS tariff line · chapter 40
4015.12.90
Of a kind used for medical, surgical, dental or veterinary purposes: other
Analysis
HTS 4015.12.90 covers of a kind used for medical, surgical, dental or veterinary purposes: other under heading 4015 (articles of apparel and clothing accessories (including gloves, mittens and mitts), for…).
Rates on the nearby lines range from duty-free to 14%. The costliest confusion would be with 4015.12.10 (of a kind used for medical or surgical purposes) at duty-free, a difference of 14 points on the customs value.
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 14%. 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 general duty rate is 14% of the customs value, which is among the highest the rates in chapter 40 (99th percentile of 142 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,400 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 75%, 5.4 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4015.12.10 | Of a kind used for medical or surgical purposes | Free |
| 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% |