Chapter 40 covers rubber and articles thereof, including raw materials such as natural rubber, synthetic rubber, reclaimed rubber, as well as various semi-finished and finished products. This chapter classifies rubber according to processing stages and uses, from raw materials (4001-4004) to unvulcanized rubber (4005-4006), and then to vulcanized rubber products (4007-4017). Rubber products are widely used in industry, medical, daily-use and other fields. This chapter is the core chapter for rubber commodities in the HS classification. Heading 4008 includes plates, sheets, strips, rods, profiles and articles of vulcanized rubber (other than hard rubber), but only vulcanized rubber products not otherwise specified or included in other headings. It specifically covers semi-finished vulcanized rubber products (such as plates, sheets, strips) and certain specific articles such as condoms, pacifiers, rubber gloves, etc. Note, however, that certain rubber products such as tires and rubber hoses are classified under other headings. The first 2 digits 40: represent Chapter 40, i.e., rubber and articles thereof. The 3rd-4th digits 08: represent heading 4008, referring to plates, sheets, strips, rods, profiles and articles of vulcanized rubber (other than hard rubber). The 5th-6th digits 21: represent subheading 400821, specifically "condoms of rubber". In the HS code, the 5th-6th digits are the subheading level, used to further subdivide commodities under a heading. 400821 clearly refers to condoms of rubber, distinguishing them from other rubber products such as pacifiers (400829), etc. Condoms are usually made of vulcanized rubber and belong to vulcanized rubber products. Because their use is special and they are not named in other headings, they are classified under 4008. They are not classified under 4014 (hygienic and medical articles of vulcanized rubber) because 4014 mainly covers medical articles of hard rubber or vulcanized rubber, whereas condoms are specifically named in 4008. According to General Rule of Interpretation 1, specific description prevails.

Product name: Fill in the standard name of the commodity, which should correspond to the HS code, such as "condoms of rubber". Material: State the type of rubber, such as natural rubber, synthetic rubber or mixed rubber, and whether it is vulcanized. Use: Describe the specific use, such as "contraception and prevention of sexually transmitted diseases". Brand: Fill in the brand name (such as Durex, Jissbon); if there is no brand, fill in "none". Model specification: Fill in the product model, size (such as nominal width 52mm), thickness, etc. Packaging specification: Fill in the quantity per box/carton, such as "3 pcs/box, 100 boxes/carton". Whether lubricant is included: State whether lubricant is added and the type (such as silicone oil, water-based). Product name: condoms of rubber; Material: natural rubber, vulcanized; Use: contraception and prevention of sexually transmitted diseases; Brand: Durex; Model specification: nominal width 52mm, thickness 0.07mm; Packaging specification: 3 pcs/box, 100 boxes/carton; Whether lubricant is included: contains silicone oil lubricant. Material declaration is unclear, failing to distinguish natural rubber from synthetic rubber, which may affect classification. The use is filled in too broadly, such as only writing "contraception" without mentioning disease prevention, which may raise questions. Ignoring lubricant information; if lubricant is included, it may affect subheading determination or regulatory conditions.

Core basis for classification: According to General Rule of Interpretation 1, goods are classified according to the terms of the headings. Subheading 400821 specifically names "condoms of rubber", so as long as the material is vulcanized rubber (other than hard rubber) and the use is condoms, it is classified under this code. Note that if the condom material is plastic (such as polyurethane), it is classified under 3926; if it is natural rubber but unvulcanized, it is classified under 4005 or 4006. In addition, if the condom has a medicinal coating, it may be classified under 3006 (pharmaceuticals), but it is usually still classified as a rubber product. 401410 Condoms of vulcanized rubber: 401410 is condoms of vulcanized rubber, but this code has been abolished; the current code is 400821. The old code may appear in historical materials, and attention should be paid to updating. 392690 Plastic condoms: Condoms made of plastic (such as polyurethane) are classified under 3926, not 4008. The key difference is whether the material is rubber. 300660 Medicated condoms: If the condom contains bactericides or a medicinal coating, it may be classified under 3006, but this must be judged according to the medicinal ingredients and use. Usually rubber condoms are still classified under 4008. 401490 Other medical articles of vulcanized rubber: 401490 covers other medical rubber products, such as ice bags, ear syringes, etc., but condoms are already named in 400821 and are not classified under 4014. Is the material vulcanized rubber? Is the use clearly condoms? Does it contain no medicine or only lubricant? Are the brand and model declared completely? Is the packaging specification clear?

How can I query the HS code for rubber condoms? You can use the official website of the General Administration of Customs, HS code query platforms or professional customs declaration software, enter the keyword "condom" and filter entries with rubber as the material. You can also directly use code 400821. Be sure to confirm the latest version and avoid using the abolished 401410. What is the difference between the HS codes for rubber condoms and plastic condoms? Rubber condoms are classified under 400821, and plastic ones (such as polyurethane) under 392690. The key difference lies in the material: rubber is vulcanized rubber, and plastic is a polymer material. When declaring, material proof must be provided to avoid classification errors. Does the inclusion of lubricant in condoms affect the HS code? Usually not. Lubricant (such as silicone oil) is only an auxiliary ingredient and does not change the basic character of the product, so it is still classified under 400821. However, if the lubricant has therapeutic effects (such as containing medicine), it may be classified under 3006. It is recommended to indicate the type of lubricant when declaring. What regulatory documents are required for importing condoms? Condoms are medical devices, and import requires a medical device registration certificate, inbound goods customs clearance form, etc. Specific regulatory conditions vary by country. It is recommended to check the latest Customs Import and Export Tariff and regulatory condition codes. What is the export tax rebate rate for 400821? The export tax rebate rate is adjusted with policy and is not fixed. You can check the latest rebate rate on the official website of the State Taxation Administration or the General Administration of Customs. Usually the rebate rate for rubber products is relatively high, but actual query results shall prevail. Must brand and model be filled in when declaring? Yes, brand and model are important declaration elements and help customs valuation and statistics. If there is no brand, fill in "none"; the model must be specific, such as nominal width, thickness, etc. Omission may lead to inaccurate declaration. How should the packaging specification of condoms be declared? The packaging specification should clearly state the quantity per box and the number of boxes per carton, such as "3 pcs/box, 100 boxes/carton". Avoid vague units such as "one carton"; specific numbers should be provided for customs verification. If the condom is made of natural rubber but is unvulcanized, which code should it be classified under? Unvulcanized natural rubber is classified under 4005 or 4006, depending on the form. Condoms are usually vulcanized rubber products; if unvulcanized, they do not meet 400821 and should be classified as unvulcanized rubber.