HS 401410 Sheath contraceptives
Quick Answer: Sheath contraceptives imported under HS 401410 enter the UK at 0.00%, the EU at 0.00%, and the US at a duty-free rate under the MFN (Most Favored Nation) tariff. This Harmonized System (HS) code specifically covers condoms made of vulcanized rubber or other materials. Importers should be aware that while the UK and EU offer duty-free entry, the US has a dual tariff structure, with a 25% ad valorem duty applicable under certain circumstances, although the MFN rate is free. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate customs declarations and cost management.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4014100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4014100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4014100000 | Free | — | ["gross"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 401410 cover?
This subheading covers sheath contraceptives, which are barrier methods of contraception designed for male use. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes condoms made from natural rubber latex or other materials, intended for single use. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to products explicitly marketed and designed as sheath contraceptives, often referred to as condoms.
What falls outside HS 401410?
The following products are excluded from HS 401410: other articles of natural or artificial rubber, not elsewhere specified or included, such as rubber gloves (HS 4015), rubber tubing (HS 4009), or rubber sheeting not intended for contraceptive use. Additionally, medical devices like urinary catheters or other specialized rubber medical supplies, even if they share material similarities, are classified under different headings, typically within Chapter 30 or Chapter 40, depending on their specific function and presentation, and are not considered sheath contraceptives.
What are common classification mistakes for HS 401410?
A common error is misclassifying novelty or adult novelty items made from rubber or latex that are not explicitly designed or marketed as sheath contraceptives. For instance, inflatable rubber items or other non-contraceptive rubber novelties, even if shaped similarly, would not fall under this subheading. Adherence to General Interpretative Rule 1 of the Harmonized System, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial to avoid such errors.
How should importers classify products under HS 401410?
The correct procedure for classifying products under HS 401410 involves a thorough review of the product's intended use and marketing. Importers and customs brokers must verify that the product is indeed a sheath contraceptive. This includes examining product packaging, descriptions, and any accompanying literature. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-referencing with WCO Explanatory Notes will ensure accurate classification and avoid potential delays or penalties.
How is the duty calculated for products under HS 401410?
A shipment of 10,000 "Standard Latex Condoms" declared at a customs value of $500 USD would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value: 5.0% × $500 USD = $25.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, where HS code 4014.10.0000 typically carries this MFN rate.
Which trade agreements reduce duties for HS 401410?
Several free trade agreements may reduce the applicable duty rate for HS 401410, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for goods originating from Canada and Mexico. Additionally, preferential rates may be available under the Generalized System of Preferences (GSP) for eligible developing countries, potentially offering a reduced rate or "Free" entry. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 401410 (Sheath contraceptives)?
Import duty rates for HS code 401410, 'Sheath contraceptives', vary by country and trade agreement. For example, under the US Harmonized Tariff Schedule (HTS), the general (Most Favored Nation - MFN) duty rate is Free. However, preferential rates under trade agreements may also apply. For the EU, the TARIC system indicates a rate of 0.00% ad valorem. The UK Trade Tariff also lists a 0.00% duty rate for this classification. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.
How are sheath contraceptives classified under HS code 401410, and what are the key criteria?
HS code 401410 specifically covers 'Sheath contraceptives'. The primary classification criterion is that the product must be a contraceptive device designed for male use, typically made of rubber or plastics, and intended to be worn externally to prevent conception. Products that do not meet these specific functional and material characteristics would be classified elsewhere within Chapter 40 (e.g., other articles of vulcanized rubber) or other relevant chapters of the Harmonized System.
What documentation is typically required for importing sheath contraceptives under HS code 401410?
While specific documentation can vary by importing country and the importer's status, common requirements for importing sheath contraceptives (HS 401410) include a commercial invoice, packing list, and bill of lading or air waybill. Depending on the destination country's regulations, additional documentation may be necessary, such as a certificate of origin if preferential duty rates are claimed, and potentially health or regulatory compliance certificates to ensure the product meets safety standards for medical devices or consumer goods. Importers should verify the exact requirements with their customs broker and the relevant government agencies of the importing country.
How is the import duty calculated for sheath contraceptives, and can you provide an example?
The duty calculation depends on the duty rate applied. If the rate is 'ad valorem', it's a percentage of the declared customs value. If it's a specific duty, it's a fixed amount per unit. For HS 401410, the duty is often Free (0.00%). However, let's assume a hypothetical scenario where a country applies a 10% ad valorem duty and the customs value of a shipment of sheath contraceptives is $5,000. The duty would be calculated as: 10% of $5,000 = $500. In many major markets like the US, EU, and UK, the duty rate for this specific HS code is 0.00%, meaning no duty is payable on the declared value.
Do trade agreements significantly impact the duty rates for HS code 401410?
Yes, trade agreements can significantly impact duty rates for HS code 401410. For instance, the United States has Free Trade Agreements (FTAs) with various partner countries, which often result in duty-free entry for goods classified under this code, aligning with its general 0.00% MFN rate. Similarly, within the European Union, goods moving between member states are duty-free. The UK, post-Brexit, has established new trade agreements that may offer preferential rates. Importers should always check if their country of origin qualifies for preferential treatment under an applicable trade agreement to potentially reduce or eliminate duties, provided all rules of origin are met.