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Latex Condoms

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
3926909989 22.8% CN US Official Doc
3926902100 21.7% CN US Official Doc
4014100000 10.0% CN US Official Doc
4014905000 14.2% CN US Official Doc

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AI Analysis

πŸ›‘οΈ Latex Condoms (Condoms, Latex)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
πŸ“Œ 1. Product Definition & Classification: Do You Really Understand "Latex Condoms"?

Latex condoms are hygienic or pharmaceutical products, completely consistent in product form. In international trade, their classification depends heavily on material composition and specific regulatory provisions. Below is the detailed breakdown based on the provided data:

⚠️ Key Distinction Point:
- If classified under 4014.10.00.00, it is considered a sanitary/medical product with consistent form.
- If classified under 4014.90.50.00, it is considered a fallback category for sulfide rubber products.
- If classified under 3926.90.99.89, it is treated as a plastic/material product (latex or polyurethane).
- If classified under 3926.90.21.00, it explicitly matches the use "condoms" made of rubber or plastic.


πŸ“¦ 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Application Scenario Tax Rate
4014.10.00.00 Sanitary or medical articles, fully consistent form Standard latex condoms, recognized as medical/hygiene products 10.0%
4014.90.50.00 Other articles of vulcanized rubber (fallback category) Latex condoms classified under general rubber goods 14.2%
3926.90.99.89 Other plastic articles (latex/polyurethane condoms) Latex or polyurethane condoms treated as plastic products 22.8%
3926.90.21.00 Condoms made of rubber or plastic Explicit match for "condoms" using rubber/plastic materials 21.7%

πŸ” Important Reminder:
- 4014.10.00.00 is the most favorable rate, treating condoms as standard sanitary/medical products.
- 3926.90.99.89 has the highest rate due to additional tariffs on plastic products.
- 3926.90.21.00 is specific to condoms but incurs higher base and additional tariffs.


πŸ’° 3. 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Surcharges)

βœ… Applicable Country: United States (US)
βœ… Origin: China (CN)
βœ… Effective Date: 2025 November 10 onwards (including subsequent imports)

🎯 1. 4014.10.00.00 β€”β€” Sanitary/Medical Articles (Latex Condoms)

Item Content
Basic Tariff 0.0% (ad valorem)
Section 301 Surtax 0.0%
Section 122 Surcharge +10%
Total Rate 10.0%
Tax Calculation CIF Value Γ— 10.0%
De Minimis Exemption ❌ Not Applicable (deny_de_minimis)
Legal Basis Path 122 Section Tariff: 10% β†’ USITC: 4014.10.00.00

πŸ“Œ Explanation:
- This classification benefits from the lowest total tariff.
- The 10% Section 122 surcharge applies specifically to this category.
- No additional Section 301 surcharge is applied here, making it the most cost-effective option.


🎯 2. 4014.90.50.00 β€”β€” Other Sulfide Rubber Articles (Fallback Category)

Item Content
Basic Tariff 4.2%
Section 301 Surtax 0.0%
Section 122 Surcharge +10%
Total Rate 14.2%
Tax Calculation CIF Value Γ— 14.2%
De Minimis Exemption ❌ Not Applicable
Legal Basis Path 122 Section Tariff: 10% β†’ USITC: 4014.90.50.00

πŸ“Œ Note:
- Higher than 4014.10.00.00 due to the 4.2% basic tariff.
- Still benefits from no Section 301 surcharge, but the base rate increases total cost.


🎯 3. 3926.90.99.89 β€”β€” Other Plastic Products (Latex/Polyurethane)

Item Content
Basic Tariff 5.3%
Section 301 Surtax +7.5%
Section 122 Surcharge +10%
Total Rate 22.8%
Tax Calculation CIF Value Γ— 22.8%
De Minimis Exemption ❌ Not Applicable
Legal Basis Path Section 301: 7.5% β†’ 122 Section: 10% β†’ USITC: 3926.90.99.89

πŸ“Œ Warning:
- This is the most expensive classification.
- Combines basic tariff (5.3%), Section 301 surcharge (7.5%), and Section 122 surcharge (10%).
- Avoid this classification if possible to minimize costs.


🎯 4. 3926.90.21.00 β€”β€” Condoms (Rubber/Plastic)

Item Content
Basic Tariff 4.2%
Section 301 Surtax +7.5%
Section 122 Surcharge +10%
Total Rate 21.7%
Tax Calculation CIF Value Γ— 21.7%
De Minimis Exemption ❌ Not Applicable
Legal Basis Path Section 301: 7.5% β†’ 122 Section: 10% β†’ USITC: 3926.90.21.00

πŸ“Œ Note:
- Although it explicitly matches "condoms," the Section 301 surcharge (7.5%) makes it more expensive than 4014 classifications.
- Use only if other classifications are not feasible.


πŸ› οΈ 4. Customs Clearance Practical Advice (Avoiding Pitfalls)

βœ… 1. Required Documentation (All Mandatory)

Document Required Explanation
βœ… Product Specification Sheet βœ”οΈ Material (latex/polyurethane), dimensions, thickness, lubricant type
βœ… Medical/Regulatory Certification βœ”οΈ FDA, CE, ISO 4074 compliance certificates
βœ… Product Photos (with labels) βœ”οΈ Clear display of model, brand, material, and certifications
βœ… Commercial Invoice βœ”οΈ Explicitly state "Latex Condoms" or "Sanitary Articles"
βœ… Packing List βœ”οΈ Detail packaging to avoid misclassification as "plastic goods"
βœ… Origin Certificate βœ”οΈ If not from China, may qualify for preferential rates

βœ… 2. Declaration Tips (Key Mantras)

πŸ”₯ "Clear Category, Low Tariff; Vague Description, High Cost!"

Scenario Correct Declaration Wrong Practice
Standard Latex Condoms 4014.10.00.00 Misdeclare as plastic goods β†’ 22.8%
Polyurethane Condoms 3926.90.21.00 or 3926.90.99.89 Claim as rubber β†’ 14.2% (if incorrect)
Condoms + Lubricant Declare together as 4014.10.00.00 Separate declaration β†’ Higher total cost
Medical Grade Condoms Emphasize "Sanitary/Medical" Describe as "general rubber goods" β†’ 21.7%

βœ… 3. Special Circumstances Handling

Situation Handling Advice
OEM Private Label Provide client order + design drawings to justify classification
Condoms with Lubricant Declare as a single unit under 4014.10.00.00 if possible
Non-Latex (Polyurethane) May fall under 3926 categories; ensure accurate material declaration
Medical Use Claim Provide medical device registration to support 4014 classification

🌍 5. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Certification Notes
πŸ‡ΊπŸ‡Έ USA 4014.10.00.00 10.0% FDA + CE Avoid 3926 due to 22.8% rate
πŸ‡¨πŸ‡³ China 4014.10.00.00 5.0% NMPA No additional surcharges
πŸ‡ͺπŸ‡Ί EU 4014.10.00.00 0% CE + ISO 4074 No surcharges
πŸ‡¬πŸ‡§ UK 4014.10.00.00 0% UKCA Post-Brexit alignment with EU
πŸ‡¦πŸ‡Ί Australia 4014.10.00.00 5.0% TGA No surcharges

πŸ“Œ Conclusion:
- USA imposes Section 122 surcharge (10%), but 4014.10.00.00 remains the cheapest.
- Avoid 3926 classifications in the US due to high combined tariffs.
- EU and UK offer lower barriers if certified properly.


πŸ“Œ 6. Common Mistakes & Pitfalls (Lessons Learned)

❌ Mistake 1: Declaring latex condoms as "plastic products" (3926)
πŸ‘‰ Consequence: Tariff jumps from 10.0% to 22.8% β†’ Loss of profit!

❌ Mistake 2: Failing to specify "sanitary/medical" use
πŸ‘‰ Consequence: Customs may classify under fallback 4014.90.50.00 β†’ 14.2% vs. 10.0%

❌ Mistake 3: Not providing FDA/CE certificates
πŸ‘‰ Consequence: Delays, inspections, or rejection β†’ Increased clearance time

❌ Mistake 4: Separating condoms and lubricants in declaration
πŸ‘‰ Consequence: Misclassification risk β†’ Potential penalties

βœ… Correct Practice:

"Latex Condoms, Medical Grade, FDA Approved, ISO 4074 Compliant, with Lubricant, Model XYZ"


🎯 7. Conclusion: Professional Declaration Saves Costs!

🎯 Remember the Mantra:

πŸ”Ή "Sanitary/Medical = 10%; Plastic = 22.8%; Choose Wisely!"
πŸ”Ή "Certifications Matter; Clear Description = Lower Tariff!"


πŸ“Œ Pro Tip:
If your condoms are original from Vietnam, India, or Malaysia, you may qualify for lower tariffs due to trade agreements.
Recommend applying for Advance Ruling to confirm the correct HS code before shipment.


πŸ“£ Take Action Now:

πŸ“ž Contact Professional Customs Broker + Provide Product Specs + Apply for HS Code Advance Ruling
πŸš€ Ensure Smooth Clearance, Maximize Profit, Expand Global Market!


✨ Professional Clearance Starts with Accurate Classification!
πŸ’Ό Every Cent Saved is Pure Profit!

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About HS Code Classification

The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.

Each HS code follows a hierarchical structure:

  • Chapter (2 digits) β€” Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
  • Heading (4 digits) β€” More specific grouping within the chapter
  • Subheading (6 digits) β€” Internationally standardized breakdown, used by all WCO member countries
  • National subdivisions (8-10 digits) β€” Country-specific extensions for further classification, such as US HTSUS 10-digit codes

Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.

When importing from CN to US, the applicable tariff rates may include:

  • Most-Favored-Nation (MFN) rate β€” The standard duty rate applied to WTO members
  • General rate β€” Applied to countries without trade agreements
  • Trade remedy duties β€” Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties

The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.