Chapter 40 covers rubber and articles thereof, including natural rubber, synthetic rubber, reclaimed rubber, and various rubber products. This chapter covers everything from raw materials (such as raw rubber, synthetic rubber) to semi-finished products (such as uncured rubber plates, sheets, strips) to finished products (such as tires, rubber hoses, clothing articles, etc.). Heading 4015 specifically covers articles of apparel and clothing accessories of rubber, belonging to the category of daily consumer goods among rubber finished products. Heading 4015 includes various articles of apparel and clothing accessories of rubber, such as rubber gloves, rubber aprons, rubber sleeve protectors, rubber overshoes, etc. These goods are typically used for protection, waterproofing, or specific working environments. Note that this heading does not include articles of hard rubber (classified under 4017) or garments of rubber combined with textile materials (usually classified under Chapter 61 or 62, unless the rubber component constitutes the essential character). First 2 digits 40: represents Chapter 40 'Rubber and articles thereof'. Digits 3-4: 15 represents heading 4015 'Articles of apparel and clothing accessories of rubber (including gloves)'. Digits 5-6: 90 represents subheading 401590 'Other', i.e., articles of apparel and clothing accessories of rubber other than 401511 (surgical rubber gloves) and 401519 (other rubber gloves). Therefore, 401590 covers non-glove rubber clothing articles, such as aprons, sleeve protectors, overshoes, hats, etc. The goods are articles of apparel or clothing accessories of rubber and do not belong to the glove category (401511 or 401519), therefore classified under 401590. If the garment is of rubber combined with textile materials and the textile material constitutes the essential character, it should be classified under Chapter 61 or 62; if it is an article of hard rubber, it should be classified under 4017.
Chapter
Chapter 40 covers rubber and articles thereof, including natural rubber, synthetic rubber, reclaimed rubber, and various rubber products. This chapter covers everything from raw materials (such as raw rubber, synthetic rubber) to semi-finished products (such as uncured rubber plates, sheets, strips) to finished products (such as tires, rubber hoses, clothing articles, etc.). Heading 4015 specifically covers articles of apparel and clothing accessories of rubber, belonging to the category of daily consumer goods among rubber finished products.
Heading
Heading 4015 includes various articles of apparel and clothing accessories of rubber, such as rubber gloves, rubber aprons, rubber sleeve protectors, rubber overshoes, etc. These goods are typically used for protection, waterproofing, or specific working environments. Note that this heading does not include articles of hard rubber (classified under 4017) or garments of rubber combined with textile materials (usually classified under Chapter 61 or 62, unless the rubber component constitutes the essential character).
Digit Breakdown
First 2 digits 40: represents Chapter 40 'Rubber and articles thereof'. Digits 3-4: 15 represents heading 4015 'Articles of apparel and clothing accessories of rubber (including gloves)'. Digits 5-6: 90 represents subheading 401590 'Other', i.e., articles of apparel and clothing accessories of rubber other than 401511 (surgical rubber gloves) and 401519 (other rubber gloves). Therefore, 401590 covers non-glove rubber clothing articles, such as aprons, sleeve protectors, overshoes, hats, etc.
Classification Basis
The goods are articles of apparel or clothing accessories of rubber and do not belong to the glove category (401511 or 401519), therefore classified under 401590. If the garment is of rubber combined with textile materials and the textile material constitutes the essential character, it should be classified under Chapter 61 or 62; if it is an article of hard rubber, it should be classified under 4017.
📝 Declaration Elements
Product Name: The specific name of the declared goods, such as 'rubber apron', 'rubber sleeve protector', etc., which must be consistent with the actual goods. Material: Specify the type of rubber, such as natural rubber, nitrile rubber, neoprene, etc., and whether it is combined with other materials. Use: Describe the usage scenario, such as industrial protection, medical, household, etc. Brand: If there is a brand, declare the brand name; if no brand, declare 'no brand'. Model: Declare the model or item number of the product for identification. Specifications and Dimensions: Size information such as length, width, thickness, etc., or size (S, M, L, etc.). Packaging Specifications: Quantity per package/carton, such as '10 pieces/package'. Product Name: Rubber apron; Material: Nitrile rubber; Use: Industrial protection; Brand: No brand; Model: AP-100; Specifications and Dimensions: Length 120cm × Width 80cm; Packaging Specifications: 10 pieces/carton. Incorrectly classifying rubber gloves under 401590, when they should actually be classified under 401511 or 401519. Ignoring the situation of rubber combined with textile materials; if the textile material constitutes the essential character, it should be classified under Chapter 61/62. Failing to distinguish between hard rubber and soft rubber; articles of hard rubber should be classified under 4017.
Product Name
The specific name of the declared goods, such as 'rubber apron', 'rubber sleeve protector', etc., which must be consistent with the actual goods.
⚠️ Incorrectly declared as 'rubber gloves' or 'plastic apron'.
Material
Specify the type of rubber, such as natural rubber, nitrile rubber, neoprene, etc., and whether it is combined with other materials.
⚠️ Only writing 'rubber' without specifying the type or composite situation.
Use
Describe the usage scenario, such as industrial protection, medical, household, etc.
⚠️ Use description is too general, such as 'for protection'.
Brand
If there is a brand, declare the brand name; if no brand, declare 'no brand'.
⚠️ Omitting the brand or incorrectly declaring 'no brand' when there is actually a trademark.
Model
Declare the model or item number of the product for identification.
⚠️ Model is incomplete or inconsistent with the actual goods.
Specifications and Dimensions
Size information such as length, width, thickness, etc., or size (S, M, L, etc.).
⚠️ No specific dimensions provided, only writing 'one size fits all'.
Packaging Specifications
Quantity per package/carton, such as '10 pieces/package'.
⚠️ Packaging specifications do not match the actual goods.
Incorrectly classifying rubber gloves under 401590, when they should actually be classified under 401511 or 401519.
Ignoring the situation of rubber combined with textile materials; if the textile material constitutes the essential character, it should be classified under Chapter 61/62.
Failing to distinguish between hard rubber and soft rubber; articles of hard rubber should be classified under 4017.
🎯 Classification Logic
Core basis for classification: 1) Whether the material of the goods is rubber (Chapter 40); 2) Whether it is an article of apparel or clothing accessory (Heading 4015); 3) Whether it belongs to the glove category (subheadings 401511/401519) or other (401590); 4) If it is a composite material, determine whether rubber constitutes the essential character. 401511 Surgical rubber gloves: Specifically refers to surgical rubber gloves, while 401590 covers non-glove rubber clothing articles. 401519 Other rubber gloves: Includes various rubber gloves other than surgical, such as household gloves, industrial gloves, while 401590 does not include gloves. 4017 Hard rubber and articles thereof: Articles of hard rubber (such as vulcanized rubber) are classified under 4017, while 401590 is for soft rubber clothing articles. 6113 Garments of textile fabrics impregnated, coated, covered or laminated with rubber: If the textile material constitutes the essential character, even with rubber coating, it is classified under Chapter 61 (knitted) or Chapter 62 (not knitted). Confirm whether the goods are made of rubber? Are they articles of apparel or clothing accessories? Do they belong to the glove category? If it is a composite material, does rubber constitute the essential character? Is it hard rubber?
Basis
Core basis for classification: 1) Whether the material of the goods is rubber (Chapter 40); 2) Whether it is an article of apparel or clothing accessory (Heading 4015); 3) Whether it belongs to the glove category (subheadings 401511/401519) or other (401590); 4) If it is a composite material, determine whether rubber constitutes the essential character.
Confused Codes：
401511 - Surgical rubber gloves
Specifically refers to surgical rubber gloves, while 401590 covers non-glove rubber clothing articles.
401519 - Other rubber gloves
Includes various rubber gloves other than surgical, such as household gloves, industrial gloves, while 401590 does not include gloves.
4017 - Hard rubber and articles thereof
Articles of hard rubber (such as vulcanized rubber) are classified under 4017, while 401590 is for soft rubber clothing articles.
6113 - Garments of textile fabrics impregnated, coated, covered or laminated with rubber
If the textile material constitutes the essential character, even with rubber coating, it is classified under Chapter 61 (knitted) or Chapter 62 (not knitted).
Self-Check：
✓ Confirm whether the goods are made of rubber?
✓ Are they articles of apparel or clothing accessories?
✓ Do they belong to the glove category?
✓ If it is a composite material, does rubber constitute the essential character?
✓ Is it hard rubber?
❓ FAQ
Which HS code should a rubber apron be classified under? A rubber apron, if made of soft rubber and not a glove, should be classified under 401590. However, if the apron is of rubber combined with textile materials and the textile material constitutes the essential character, it may be classified under Chapter 61 or 62. How to distinguish between 401519 and 401590? 401519 specifically refers to rubber gloves (non-surgical), while 401590 covers other rubber clothing articles and accessories other than gloves, such as aprons, sleeve protectors, overshoes, etc. Which code should rubber overshoes be classified under? Rubber overshoes are rubber clothing accessories and should be classified under 401590. However, if the overshoes are of hard rubber, they should be classified under 4017. How to classify garments of rubber combined with textile materials? If the textile material constitutes the essential character, they should be classified according to the textile material: knitted under Chapter 61, not knitted under Chapter 62; if rubber constitutes the essential character, they should be classified under 4015. What elements are required when declaring 401590? Product name, material, use, brand, model, specifications and dimensions, packaging specifications, etc. are required. The material should specify the type of rubber, and the use should be specific. How to check the tax rate for 401590? The tax rate should be checked according to the latest customs tariff schedule, which can be obtained through the General Administration of Customs website or professional databases. Different countries of origin may apply different tax rates. Can rubber gloves be classified under 401590? No. Rubber gloves should be classified under 401511 (surgical) or 401519 (other), and 401590 explicitly excludes gloves. How to determine whether rubber constitutes the essential character? Usually determined comprehensively based on the weight ratio, value ratio, and functional use of rubber and textile materials. If rubber plays the main protective role and the textile material only serves as support, then rubber constitutes the essential character.
Q: Which HS code should a rubber apron be classified under?
A: A rubber apron, if made of soft rubber and not a glove, should be classified under 401590. However, if the apron is of rubber combined with textile materials and the textile material constitutes the essential character, it may be classified under Chapter 61 or 62.
Q: How to distinguish between 401519 and 401590?
A: 401519 specifically refers to rubber gloves (non-surgical), while 401590 covers other rubber clothing articles and accessories other than gloves, such as aprons, sleeve protectors, overshoes, etc.
Q: Which code should rubber overshoes be classified under?
A: Rubber overshoes are rubber clothing accessories and should be classified under 401590. However, if the overshoes are of hard rubber, they should be classified under 4017.
Q: How to classify garments of rubber combined with textile materials?
A: If the textile material constitutes the essential character, they should be classified according to the textile material: knitted under Chapter 61, not knitted under Chapter 62; if rubber constitutes the essential character, they should be classified under 4015.
Q: What elements are required when declaring 401590?
A: Product name, material, use, brand, model, specifications and dimensions, packaging specifications, etc. are required. The material should specify the type of rubber, and the use should be specific.
Q: How to check the tax rate for 401590?
A: The tax rate should be checked according to the latest customs tariff schedule, which can be obtained through the General Administration of Customs website or professional databases. Different countries of origin may apply different tax rates.
Q: Can rubber gloves be classified under 401590?
A: No. Rubber gloves should be classified under 401511 (surgical) or 401519 (other), and 401590 explicitly excludes gloves.
Q: How to determine whether rubber constitutes the essential character?
A: Usually determined comprehensively based on the weight ratio, value ratio, and functional use of rubber and textile materials. If rubber plays the main protective role and the textile material only serves as support, then rubber constitutes the essential character.
⚠️ 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.