4014.10.00.00 - Sheath contraceptives 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | gross |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 25% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4014.10.00.00, specifically enumerates sheath contraceptives manufactured from vulcanized rubber, excluding hard rubber. These items are designed for single use and serve a primary function of preventing pregnancy. The classification hinges on their material composition (vulcanized rubber) and their intended application as contraceptives.
In contrast to its sibling category, 4014.90, which broadly covers "Other" hygienic or pharmaceutical articles made of vulcanized rubber, this subcategory is highly specific. While 4014.90 would encompass a wider range of rubber-based medical or hygienic products (such as rubber gloves, hot water bottles, or pessaries), 4014.10.00.00 is exclusively dedicated to condoms.
As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, the classification within 4014.10.00.00 is definitive for sheath contraceptives meeting the specified material and functional criteria. When classifying such goods, attention should be paid to ensuring the product is indeed a rubber sheath designed for contraceptive purposes, as opposed to other prophylactic or medical rubber articles.