HS 401590 Other
Quick Answer: Articles of vulcanized rubber, not elsewhere specified or included, under HS 401590 enter the UK at 4.00%, the EU at 5.00%, and the US with a Most Favored Nation (MFN) rate of 4%, with numerous preferential rates including Free for certain trade agreements, and a 25% rate for others. This classification captures a broad range of rubber articles not specifically detailed in other headings within Chapter 40, such as specialized industrial seals, protective coverings, or custom-molded rubber components. Importers should carefully verify the specific end-use and origin of their goods to determine the applicable duty rate, especially in the US market where preferential treatment significantly impacts landed cost. CustomTariffs aggregates this data, highlighting the importance of accurate classification for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4015900000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4015900000 | 5.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 40159000 | 4% | Free (17 programs) | — |
| 4015900010 | — | — | ["doz."] |
| 4015900050 | — | — | ["doz."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 4015.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 401590 cover?
This subheading covers other articles of vulcanized rubber, not elsewhere specified, within Heading 4015, which pertains to articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanized rubber. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this residual category captures items of rubber apparel and accessories that do not fit into more specific subheadings within Heading 4015, such as specialized gloves for medical or industrial use. For instance, this could include items like rubber aprons or bibs not specifically designed for medical purposes.
What falls outside HS 401590?
The following products are excluded from HS 401590: articles of apparel and clothing accessories of vulcanized rubber that are specifically enumerated in other subheadings of Heading 4015, such as surgical gloves (HS 4015.11) or other protective gloves (HS 4015.19). Furthermore, articles made from other materials, even if they serve a similar function, are not classified here. For example, fabric aprons or plastic raincoats would fall under different HS headings entirely, based on their primary constituent material.
What are common classification mistakes for HS 401590?
A common error is misclassifying items based on their intended use rather than their material composition and specific characteristics. For instance, a rubberized fabric item might be incorrectly classified under textiles if the rubber content is not the primary defining characteristic or if it is not considered an "article of vulcanized rubber" as per Chapter 40. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, 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 mistakes.
How should importers classify products under HS 401590?
The correct procedure for classifying products under HS 401590 involves a thorough examination of the product's material composition, confirming it is made of vulcanized rubber and is an article of apparel or clothing accessory. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, to ensure the item is not specifically listed in a more precise subheading. Verification against product descriptions and explanatory notes from the WCO is also recommended.
How is the duty calculated for products under HS 401590?
A pair of rubberized work gloves, not specifically designed for medical or other specialized purposes, weighing 0.2 kg and declared at a customs value of $50 USD, would attract a US duty of $1.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3% ad valorem, applied to the declared customs value ($50 USD × 0.03 = $1.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 4015.90.90.
Which trade agreements reduce duties for HS 401590?
Several free trade agreements may reduce the applicable duty rate for HS 401590, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a duty rate of Free for goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from designated developing countries. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, depending on the origin country and the specific agreement, is typically required by customs authorities in the importing jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the import duty for HS code 401590, specifically for 'Other' articles of apparel and clothing accessories (including gloves, mittens and mitts) of vulcanized rubber other than hard rubber?
The Most Favored Nation (MFN) duty rate for HS code 401590 is typically 3.5% ad valorem. However, preferential duty rates are available under various trade agreements. For example, goods originating from Australia (AU), Canada (CA), Chile (CL), South Korea (KR), Mexico (MX), and Singapore (SG) may benefit from a Free (0%) duty rate. It is crucial to consult the specific trade agreement and ensure compliance with its rules of origin to claim preferential treatment. Always verify the most current rates with official sources like the US International Trade Commission (USITC) Harmonized Tariff Schedule.
How is the import duty for HS 401590 calculated? Can you provide an example?
The duty for HS code 401590 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if you import 1,000 pairs of rubber gloves classified under 401590 with a declared customs value of $5,000, and the MFN duty rate is 3.5%, the duty calculation would be: $5,000 (customs value) × 0.035 (duty rate) = $175.00. If a specific duty rate (e.g., per unit) were applicable, the calculation would be rate per unit × number of units.
What are the key classification criteria for goods falling under HS code 401590 ('Other')?
HS code 401590 covers articles of apparel and clothing accessories made of vulcanized rubber, other than hard rubber, that are not specifically classified elsewhere within heading 4015. This includes items like rubber gloves, mittens, and mitts that are not designed for specialized industrial protection (which might fall under other headings) or made from materials other than vulcanized rubber. The primary criterion is the material (vulcanized rubber) and the nature of the item (apparel or clothing accessory). Refer to the Explanatory Notes of the Harmonized System for detailed guidance.
What documentation is typically required for importing goods under HS code 401590?
Standard import documentation for HS code 401590 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and intended use, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Importers should also be prepared to provide product specifications or technical data sheets if requested by customs to verify classification. Ensuring accurate product descriptions and compliance with any specific country's import regulations is essential.
Which major trade agreements offer preferential duty rates for HS code 401590, and what is the general outcome for these rates?
Several trade agreements provide preferential duty rates for HS code 401590. For example, under agreements like the US-Australia Free Trade Agreement (AU), US-Chile Free Trade Agreement (CL), US-South Korea Free Trade Agreement (KR), and US-Singapore Free Trade Agreement (SG), goods meeting the rules of origin often qualify for a Free (0%) duty rate. Other agreements may offer reduced rates. It is imperative for importers to confirm the specific terms and rules of origin for each relevant trade agreement, often accessible through the USITC Harmonized Tariff Schedule or equivalent national tariff databases like the EU TARIC or UK Trade Tariff, to determine eligibility and the exact preferential rate.