Chapter 40 covers rubber and articles thereof, and is an important chapter in the HS classification by material. This chapter includes raw materials such as natural rubber, synthetic rubber, and reclaimed rubber, as well as various semi-finished and finished products. From primary forms such as latex and rubber blocks, to plates, sheets, strips, tubes, and profiles, and further to final products such as tires, rubber footwear, and sanitary and medical articles, all are covered by this chapter. However, it should be noted that this chapter does not include hard rubber (heading 4017) or articles combined with other materials that have already acquired the essential character of products of other chapters. Heading 4014 specifically covers hygienic and medical articles of rubber, including condoms, teats, ear syringes, enema syringes, ice bags, hot water bottles, etc. The common feature of these products is that they directly contact the human body, are used for hygienic protection or medical assistance, and are mainly made of rubber. This heading is divided into two subheadings: 401410 for condoms, and 401490 for other hygienic and medical articles of rubber. It should be noted that this heading does not include rubber gloves (classified under 4015) or parts of rubber medical devices (which must be classified according to the complete machine). Code 401490 consists of 6 digits. The first 2 digits "40" represent Chapter 40 (rubber and articles thereof), indicating that the basic material of the goods is rubber. The 3rd-4th digits "14" represent heading 4014 (hygienic and medical articles of rubber), limiting the use to hygienic or medical purposes. The 5th-6th digits "90" represent subheading 401490, namely other hygienic and medical articles of rubber other than condoms (401410). Therefore, the complete meaning of this code is: hygienic and medical articles made mainly of rubber, other than condoms. If the product is a condom, it should be classified under 401410. This commodity is classified under 401490 rather than adjacent codes, the core reason being that the material is rubber and the use is hygienic or medical. If it is a similar product made of plastics, it should be classified under 3917; if it is rubber gloves, it should be classified under 4015; if it is an article of hard rubber, it should be classified under 4017; if it is a medical device but the material is not rubber, it should be classified according to the material. In addition, if the product has already become a part of an article listed in another chapter and is not sold separately, it may not be classified under this code.
Chapter
Chapter 40 covers rubber and articles thereof, and is an important chapter in the HS classification by material. This chapter includes raw materials such as natural rubber, synthetic rubber, and reclaimed rubber, as well as various semi-finished and finished products. From primary forms such as latex and rubber blocks, to plates, sheets, strips, tubes, and profiles, and further to final products such as tires, rubber footwear, and sanitary and medical articles, all are covered by this chapter. However, it should be noted that this chapter does not include hard rubber (heading 4017) or articles combined with other materials that have already acquired the essential character of products of other chapters.
Heading
Heading 4014 specifically covers hygienic and medical articles of rubber, including condoms, teats, ear syringes, enema syringes, ice bags, hot water bottles, etc. The common feature of these products is that they directly contact the human body, are used for hygienic protection or medical assistance, and are mainly made of rubber. This heading is divided into two subheadings: 401410 for condoms, and 401490 for other hygienic and medical articles of rubber. It should be noted that this heading does not include rubber gloves (classified under 4015) or parts of rubber medical devices (which must be classified according to the complete machine).
Digit Breakdown
Code 401490 consists of 6 digits. The first 2 digits "40" represent Chapter 40 (rubber and articles thereof), indicating that the basic material of the goods is rubber. The 3rd-4th digits "14" represent heading 4014 (hygienic and medical articles of rubber), limiting the use to hygienic or medical purposes. The 5th-6th digits "90" represent subheading 401490, namely other hygienic and medical articles of rubber other than condoms (401410). Therefore, the complete meaning of this code is: hygienic and medical articles made mainly of rubber, other than condoms. If the product is a condom, it should be classified under 401410.
Classification Basis
This commodity is classified under 401490 rather than adjacent codes, the core reason being that the material is rubber and the use is hygienic or medical. If it is a similar product made of plastics, it should be classified under 3917; if it is rubber gloves, it should be classified under 4015; if it is an article of hard rubber, it should be classified under 4017; if it is a medical device but the material is not rubber, it should be classified according to the material. In addition, if the product has already become a part of an article listed in another chapter and is not sold separately, it may not be classified under this code.
📝 Declaration Elements
Product Name: The Chinese and foreign language names of the declared commodity should accurately reflect the product attributes, such as "rubber ice bag" or "medical rubber ear syringe". Material: Specify the type of rubber, such as natural rubber, nitrile rubber, silicone rubber, etc., and whether it contains a textile lining or reinforcing layer. Use: Explain the specific use, such as medical, hygienic, contraceptive, etc., and whether it directly contacts the human body. Brand: Fill in the product brand; if there is no brand, fill in "unbranded". Model: Fill in the product model or specifications, such as size, capacity, etc. Packaging Specifications: Indicate the retail packaging form, such as 10 pieces per box, 100 boxes per carton, etc. Sterilized or Not: For medical articles, indicate whether they have undergone sterilization treatment. Product Name: Medical rubber ear syringe; Material: Natural rubber; Use: For ear canal irrigation, medical use; Brand: Unbranded; Model: 50ml; Packaging Specifications: 200 pieces per carton; Sterilized or Not: Non-sterile.
(Note: The above is a simulated customs declaration form format; actual declaration must provide complete information according to customs requirements.) Mistakenly classifying rubber gloves under 401490, when they should actually be classified under 4015. Mistakenly classifying hygienic articles of hard rubber under 401490, when they should actually be classified under 4017. Mistakenly classifying plastic hygienic articles under 401490, when they should actually be classified under 3917.
Product Name
The Chinese and foreign language names of the declared commodity should accurately reflect the product attributes, such as "rubber ice bag" or "medical rubber ear syringe".
⚠️ Writing only "rubber product" or "medical article" is too general and may lead to classification disputes.
Material
Specify the type of rubber, such as natural rubber, nitrile rubber, silicone rubber, etc., and whether it contains a textile lining or reinforcing layer.
⚠️ Confusing rubber with plastics, or failing to indicate whether it is compounded with other materials.
Use
Explain the specific use, such as medical, hygienic, contraceptive, etc., and whether it directly contacts the human body.
⚠️ Mistakenly declaring industrial rubber products as medical use, resulting in incorrect classification.
Brand
Fill in the product brand; if there is no brand, fill in "unbranded".
⚠️ Confusing the brand with the manufacturer, or omitting the brand, resulting in intellectual property risks.
Model
Fill in the product model or specifications, such as size, capacity, etc.
⚠️ Incomplete model entry makes it impossible to correspond to the actual goods.
Packaging Specifications
Indicate the retail packaging form, such as 10 pieces per box, 100 boxes per carton, etc.
⚠️ Ignoring packaging specifications, affecting customs value and statistics.
Sterilized or Not
For medical articles, indicate whether they have undergone sterilization treatment.
⚠️ Failure to indicate sterilization status may affect regulatory conditions.
Example： Product Name: Medical rubber ear syringe; Material: Natural rubber; Use: For ear canal irrigation, medical use; Brand: Unbranded; Model: 50ml; Packaging Specifications: 200 pieces per carton; Sterilized or Not: Non-sterile.
(Note: The above is a simulated customs declaration form format; actual declaration must provide complete information according to customs requirements.)
Common Mistakes：
Mistakenly classifying rubber gloves under 401490, when they should actually be classified under 4015.
Mistakenly classifying hygienic articles of hard rubber under 401490, when they should actually be classified under 4017.
Mistakenly classifying plastic hygienic articles under 401490, when they should actually be classified under 3917.
🎯 Classification Logic
The core criteria for classification are: 1. Whether the material is rubber (including natural rubber, synthetic rubber, etc.); 2. Whether the use is hygienic or medical; 3. Whether it is a condom (if it is a condom, classify under 401410); 4. Whether it is rubber gloves (classified under 4015), hard rubber articles (classified under 4017), or articles named in other chapters. Only articles that simultaneously satisfy rubber material, hygienic or medical use, and are not condoms, gloves, or hard rubber are classified under 401490. 401410 Condoms: Condoms specifically refer to rubber condoms, classified under 401410; other hygienic and medical articles of rubber (such as ear syringes, ice bags) are classified under 401490. 401519 Other rubber gloves: Rubber gloves (including medical gloves) are classified under 4015, not 401490. 401490 only covers non-glove hygienic and medical rubber articles. 391740 Plastic hygienic and medical articles: Similar hygienic and medical articles made of plastics are classified under 3917, while those made of rubber are classified under 4014. The key distinction is the material. 401700 Hard rubber articles: Hard rubber (such as hygienic articles of hard rubber) is classified under 4017, while hygienic and medical articles of soft rubber are classified under 401490. 901890 Other medical devices: If a rubber article is a dedicated part of a medical device and is not sold separately, it may be classified according to the complete medical device; if sold separately and made of rubber, it is classified under 401490. Is the material rubber? Is the use hygienic or medical? Is it a condom? Is it rubber gloves? Is it a hard rubber article?
Basis
The core criteria for classification are: 1. Whether the material is rubber (including natural rubber, synthetic rubber, etc.); 2. Whether the use is hygienic or medical; 3. Whether it is a condom (if it is a condom, classify under 401410); 4. Whether it is rubber gloves (classified under 4015), hard rubber articles (classified under 4017), or articles named in other chapters. Only articles that simultaneously satisfy rubber material, hygienic or medical use, and are not condoms, gloves, or hard rubber are classified under 401490.
Confused Codes：
401410 - Condoms
Condoms specifically refer to rubber condoms, classified under 401410; other hygienic and medical articles of rubber (such as ear syringes, ice bags) are classified under 401490.
401519 - Other rubber gloves
Rubber gloves (including medical gloves) are classified under 4015, not 401490. 401490 only covers non-glove hygienic and medical rubber articles.
391740 - Plastic hygienic and medical articles
Similar hygienic and medical articles made of plastics are classified under 3917, while those made of rubber are classified under 4014. The key distinction is the material.
401700 - Hard rubber articles
Hard rubber (such as hygienic articles of hard rubber) is classified under 4017, while hygienic and medical articles of soft rubber are classified under 401490.
901890 - Other medical devices
If a rubber article is a dedicated part of a medical device and is not sold separately, it may be classified according to the complete medical device; if sold separately and made of rubber, it is classified under 401490.
Self-Check：
✓ Is the material rubber?
✓ Is the use hygienic or medical?
✓ Is it a condom?
✓ Is it rubber gloves?
✓ Is it a hard rubber article?
❓ FAQ
How can I check the tariff rate for HS code 401490? You can check the import MFN rate, general rate, VAT rate, and regulatory conditions by entering code 401490 on the official website of the General Administration of Customs, China International Trade Single Window, or third-party query platforms. Note that tariff rates may be adjusted with policy changes, and the latest official data should prevail. Which code should rubber medical gloves be classified under? Rubber medical gloves should be classified under 4015 (rubber gloves), with specific subheadings further divided according to use and material, such as 401519. Do not mistakenly classify them under 401490, because 401490 explicitly excludes gloves. What is the HS code for condoms? Condoms are classified under 401410, which is a subheading under heading 4014. Declaring them as 401490 would be incorrect, because 401490 specifically refers to other non-condom hygienic and medical articles of rubber. What is the difference in HS codes between rubber ice bags and plastic ice bags? Rubber ice bags are classified under 401490, and plastic ice bags are classified under 391740. When classifying, the material must be confirmed; if it is a composite material, classification should be based on the essential character. What regulatory documents are required when declaring 401490? Depending on the product use, medical device registration certificates, hygiene licenses, etc., may be involved. Specifically, check the customs regulatory condition codes, such as "A" for inbound goods customs clearance form and "M" for import commodity inspection. It is recommended to consult the local customs. If a rubber product can be used both medically and industrially, how should it be classified? Classify according to the principal use. If it is mainly used for medical purposes, classify under 401490; if it is mainly used for industrial purposes, classify as other rubber articles (such as 4016). If it cannot be determined, refer to evidence such as product instructions and sales targets. Are exports of goods under 401490 eligible for tax rebates? The export tax rebate rate must be checked according to the latest policy. Generally, the export tax rebate rate for rubber products ranges from 5% to 13%. The specific rate should be based on the export tax rebate rate database published by the State Taxation Administration. If rubber hygienic products are imported through cross-border e-commerce channels, do they also need to be declared under 401490? Yes, cross-border e-commerce imports also need to be declared according to the HS code. If the goods meet the description of 401490, use that code. However, note that cross-border e-commerce retail imports may be subject to different tax policies, such as the cross-border e-commerce comprehensive tax.
Q: How can I check the tariff rate for HS code 401490?
A: You can check the import MFN rate, general rate, VAT rate, and regulatory conditions by entering code 401490 on the official website of the General Administration of Customs, China International Trade Single Window, or third-party query platforms. Note that tariff rates may be adjusted with policy changes, and the latest official data should prevail.
Q: Which code should rubber medical gloves be classified under?
A: Rubber medical gloves should be classified under 4015 (rubber gloves), with specific subheadings further divided according to use and material, such as 401519. Do not mistakenly classify them under 401490, because 401490 explicitly excludes gloves.
Q: What is the HS code for condoms?
A: Condoms are classified under 401410, which is a subheading under heading 4014. Declaring them as 401490 would be incorrect, because 401490 specifically refers to other non-condom hygienic and medical articles of rubber.
Q: What is the difference in HS codes between rubber ice bags and plastic ice bags?
A: Rubber ice bags are classified under 401490, and plastic ice bags are classified under 391740. When classifying, the material must be confirmed; if it is a composite material, classification should be based on the essential character.
Q: What regulatory documents are required when declaring 401490?
A: Depending on the product use, medical device registration certificates, hygiene licenses, etc., may be involved. Specifically, check the customs regulatory condition codes, such as "A" for inbound goods customs clearance form and "M" for import commodity inspection. It is recommended to consult the local customs.
Q: If a rubber product can be used both medically and industrially, how should it be classified?
A: Classify according to the principal use. If it is mainly used for medical purposes, classify under 401490; if it is mainly used for industrial purposes, classify as other rubber articles (such as 4016). If it cannot be determined, refer to evidence such as product instructions and sales targets.
Q: Are exports of goods under 401490 eligible for tax rebates?
A: The export tax rebate rate must be checked according to the latest policy. Generally, the export tax rebate rate for rubber products ranges from 5% to 13%. The specific rate should be based on the export tax rebate rate database published by the State Taxation Administration.
Q: If rubber hygienic products are imported through cross-border e-commerce channels, do they also need to be declared under 401490?
A: Yes, cross-border e-commerce imports also need to be declared according to the HS code. If the goods meet the description of 401490, use that code. However, note that cross-border e-commerce retail imports may be subject to different tax policies, such as the cross-border e-commerce comprehensive tax.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.