4014 - Hygienic or pharmaceutical articles (including nursing nipples), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber:

Heading 4014 encompasses a specific range of articles manufactured from vulcanized rubber, excluding hard rubber. This category is dedicated to hygienic or pharmaceutical articles, highlighting their intended use in medical, sanitary, or personal care applications. Examples include items like medical gloves, tubing, and stoppers where the primary function is related to health, hygiene, or therapeutic purposes. The presence of fittings made from hard rubber does not preclude classification within this heading, provided the primary article is of vulcanized rubber.

Within the broader Chapter 40, which covers all rubber and articles thereof, heading 4014 distinguishes itself by its focus on specialized applications. Unlike more general rubber product headings that might cover items like tires or industrial belting, 4014 is narrowly defined by the end-use in hygiene and pharmaceuticals. This means that while other headings might cover rubber sheeting or tubing, only those specifically designed and functioning as hygienic or pharmaceutical articles will fall under 4014.

This heading is further detailed by its subcategories. For instance, 4014.10 specifically addresses sheath contraceptives, a distinct and important sub-group of pharmaceutical articles. The remaining products, if not specifically listed under 4014.10, are captured under the residual category 4014.90, "Other." This structure allows for the specific identification of high-volume or distinct items while maintaining a comprehensive classification for all other applicable hygienic and pharmaceutical rubber articles.