4015.90.00

Analysis

HTS 4015.90.00 covers articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber: other 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 dozens.

Rates on the nearby lines range from duty-free to 14%. The costliest confusion would be with 4015.19.51 (other: other) at 14%, a difference of 10 points on the customs value.

This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). 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.

The general duty rate is 4% of the customs value, which is above most the rates in chapter 40 (81st percentile of 142 lines with an ad valorem rate). On a shipment valued at $10,000 that is $400 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%. 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.

For statistics it divides in two: 4015.90.00.10 for aprons and 4015.90.00.50 for other. Both pay the same duty; the suffix records which kind was imported.