Chapter 40 covers rubber and articles thereof, including raw materials such as natural rubber, synthetic rubber, and vulcanized rubber, as well as various finished rubber products. This chapter is subdivided based on the form, degree of processing, and use of rubber, from raw unvulcanized rubber to plates, sheets, strips, and then to tubes, cords, belts, and various rubber products. Heading 4014 belongs to the finished products section of this chapter and specifically addresses rubber products for sanitary and medical purposes, reflecting the principle of classification by use in the HS system. Heading 4014 covers sanitary and medical articles of vulcanized rubber (excluding hard rubber), including teats, teats for feeding bottles, nipple shields, syringes, catheters, enema devices, urinary catheters, etc., but expressly excludes condoms (classified under a subheading other than 4014.10) and surgical gloves (classified under 4015). Goods under this heading must have a sanitary or medical use and be made of vulcanized rubber, whether or not with fittings. Code 401410 is a 6-digit subheading: the first 2 digits '40' represent Chapter 40 (rubber and articles thereof); digits 3-4 '14' represent heading 4014 (sanitary and medical articles of vulcanized rubber); digits 5-6 '10' represent subheading 4014.10, specifically 'sanitary and medical articles of rubber (not condoms)'. Note: subheading 4014.10 was adjusted after the HS2017 version to 'condoms', but according to the user's specification, it is still understood here as 'not condoms'; the actual code may vary by version, and the latest HS version should be consulted. This product is classified under 4014.10 rather than 4015 (articles of apparel and clothing accessories of rubber) or 9018 (medical instruments), because it is a sanitary and medical article of vulcanized rubber and is not a condom. If it were a condom, it would be classified under 4014.10 (old version) or 4014.10 (new version), but the user expressly excludes this. If it were a surgical glove, it would be classified under 4015.19. Classification requires key consideration of material, use, and whether it belongs to Chapter 90 medical devices.

Product name: The specific name of the declared product, such as 'rubber urinary catheter', 'rubber enema device', etc., which must be consistent with the actual goods. Material: Indicate vulcanized rubber (such as natural rubber, silicone rubber, etc.), excluding hard rubber. Use: Explain the sanitary or medical use, such as 'medical urinary catheterization', 'enema', etc. Brand: Fill in the brand name (if no brand, write 'none'). Model: Fill in the product model or specification. Whether condom: Clearly declare 'not a condom' to avoid confusion with 4014.10. Packaging specification: Such as 10 pieces per box, 100 boxes per carton, etc. Product name: rubber urinary catheter; Material: vulcanized silicone rubber; Use: medical urinary catheterization; Brand: Kangle; Model: CL-201; Whether condom: not a condom; Packaging specification: 10 pieces per box, 100 boxes per carton. Incorrectly classifying condoms under this code (condoms actually have a separate subheading). Incorrectly classifying surgical gloves under this code (they should be classified under 4015). Failing to indicate that the material is vulcanized rubber, leading to classification disputes.

Core basis for classification: 1. The material is vulcanized rubber (excluding hard rubber); 2. The use is sanitary or medical; 3. It is not a condom; 4. It is not a Chapter 90 medical device (such as electronic medical equipment). If the product is made of rubber but used for other purposes (such as industrial), it is not classified under 4014. 4014.10 Condoms: Although condoms are made of rubber, depending on the HS version, they may be listed separately under 4014.10, while this code expressly excludes condoms. 4015.19 Rubber surgical gloves: Although surgical gloves are medical rubber products, they are classified under 4015 (articles of apparel and clothing accessories of rubber), not 4014. 9018.90 Medical instruments: If the product is a Chapter 90 medical device (such as a syringe with electronic components), it is classified under 9018, not 4014. 4016.93 Other sanitary articles of rubber: 4016 covers other rubber products; if a sanitary article does not meet the specific description of 4014, it may be classified under 4016. Is the material vulcanized rubber? Is the use sanitary or medical? Is it clearly not a condom? Does it belong to Chapter 90 medical devices? Is it confused with 4015 or 4016?

How can I check the latest tax rate for HS code 401410? You can check the latest tariff rate, value-added tax, and regulatory conditions by entering code 401410 on the official website of the General Administration of Customs, China International Trade Single Window, or professional HS code query tools. Note that tax rates are adjusted with policy changes, and the latest official publication should prevail. Which code should rubber condoms be classified under? Depending on the HS version, condoms may be classified under 4014.10 (old version) or 4014.10 (new version), but note that code 401410 here is expressly not condoms. In actual declaration, condoms usually have a separate subheading, and it is recommended to check the latest HS version for confirmation. Are rubber surgical gloves classified under 401410? No. Rubber surgical gloves are articles of apparel of rubber and should be classified under 4015.19. 4014 only covers sanitary and medical articles such as urinary catheters and enema devices, and does not include gloves. How can I distinguish between medical use and ordinary sanitary use when declaring? Medical use usually has a medical device registration certificate and is used for diagnosis and treatment; ordinary sanitary use, such as nasal irrigators, may not have medical registration. When declaring, fill in truthfully according to the actual use and product qualifications, and provide supporting documents if necessary. What is the difference between 401410 and 401490? 401410 is a specific subheading referring to sanitary and medical articles of rubber (not condoms); 401490 is an other subheading covering other sanitary and medical articles of rubber. If a product does not meet the specific description of 401410, it may be classified under 401490. What regulatory conditions are required for importing rubber urinary catheters? As medical devices, they may require a Medical Device Registration Certificate or filing certificate and must comply with customs regulatory requirements. Specific regulatory conditions can be checked in the Import and Export Tariff published by the General Administration of Customs or by consulting the local customs office. How should cross-border e-commerce sales of rubber medical supplies be declared? Cross-border e-commerce must declare the HS code according to the actual goods and provide complete declaration elements. If for personal use, postal tax may apply; if for commercial sale, it must be declared under general trade and comply with medical device regulations. Has HS code 401410 changed in the 2022 version? HS codes are revised every 5 years. In the 2022 version, 4014.10 may have been adjusted to 'condoms', but the user specifies it as not condoms, so the actual code may be 4014.90 or another. It is recommended to use the latest HS version or consult a professional customs broker.