Latex Condoms
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926902100 | 21.7% | CN | US | 官方文档 |
| 4014100000 | 10.0% | CN | US | 官方文档 |
| 4014905000 | 14.2% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ Latex Condoms (Condoms, Latex)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 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.
📦 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% |
🔍 Important Reminder:
-4014.10.00.00is the most favorable rate, treating condoms as standard sanitary/medical products.
-3926.90.99.89has the highest rate due to additional tariffs on plastic products.
-3926.90.21.00is specific to condoms but incurs higher base and additional tariffs.
💰 3. 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (including subsequent imports)
🎯 1. 4014.10.00.00 —— 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 × 10.0% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | 122 Section Tariff: 10% → USITC: 4014.10.00.00 |
📌 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 —— 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 × 14.2% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | 122 Section Tariff: 10% → USITC: 4014.90.50.00 |
📌 Note:
- Higher than4014.10.00.00due 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 —— 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 × 22.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301: 7.5% → 122 Section: 10% → USITC: 3926.90.99.89 |
📌 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 —— 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 × 21.7% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301: 7.5% → 122 Section: 10% → USITC: 3926.90.21.00 |
📌 Note:
- Although it explicitly matches "condoms," the Section 301 surcharge (7.5%) makes it more expensive than4014classifications.
- Use only if other classifications are not feasible.
🛠️ 4. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Required Documentation (All Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material (latex/polyurethane), dimensions, thickness, lubricant type |
| ✅ Medical/Regulatory Certification | ✔️ | FDA, CE, ISO 4074 compliance certificates |
| ✅ Product Photos (with labels) | ✔️ | Clear display of model, brand, material, and certifications |
| ✅ Commercial Invoice | ✔️ | Explicitly state "Latex Condoms" or "Sanitary Articles" |
| ✅ Packing List | ✔️ | Detail packaging to avoid misclassification as "plastic goods" |
| ✅ Origin Certificate | ✔️ | If not from China, may qualify for preferential rates |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Clear Category, Low Tariff; Vague Description, High Cost!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Latex Condoms | 4014.10.00.00 |
Misdeclare as plastic goods → 22.8% |
| Polyurethane Condoms | 3926.90.21.00 or 3926.90.99.89 |
Claim as rubber → 14.2% (if incorrect) |
| Condoms + Lubricant | Declare together as 4014.10.00.00 |
Separate declaration → Higher total cost |
| Medical Grade Condoms | Emphasize "Sanitary/Medical" | Describe as "general rubber goods" → 21.7% |
✅ 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 |
|---|---|---|---|---|
| 🇺🇸 USA | 4014.10.00.00 |
10.0% | FDA + CE | Avoid 3926 due to 22.8% rate |
| 🇨🇳 China | 4014.10.00.00 |
5.0% | NMPA | No additional surcharges |
| 🇪🇺 EU | 4014.10.00.00 |
0% | CE + ISO 4074 | No surcharges |
| 🇬🇧 UK | 4014.10.00.00 |
0% | UKCA | Post-Brexit alignment with EU |
| 🇦🇺 Australia | 4014.10.00.00 |
5.0% | TGA | No surcharges |
📌 Conclusion:
- USA imposes Section 122 surcharge (10%), but4014.10.00.00remains the cheapest.
- Avoid3926classifications in the US due to high combined tariffs.
- EU and UK offer lower barriers if certified properly.
📌 6. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring latex condoms as "plastic products" (3926)
👉 Consequence: Tariff jumps from 10.0% to 22.8% → Loss of profit!
❌ Mistake 2: Failing to specify "sanitary/medical" use
👉 Consequence: Customs may classify under fallback 4014.90.50.00 → 14.2% vs. 10.0%
❌ Mistake 3: Not providing FDA/CE certificates
👉 Consequence: Delays, inspections, or rejection → Increased clearance time
❌ Mistake 4: Separating condoms and lubricants in declaration
👉 Consequence: Misclassification risk → Potential penalties
✅ Correct Practice:
"Latex Condoms, Medical Grade, FDA Approved, ISO 4074 Compliant, with Lubricant, Model XYZ"
🎯 7. Conclusion: Professional Declaration Saves Costs!
🎯 Remember the Mantra:
🔹 "Sanitary/Medical = 10%; Plastic = 22.8%; Choose Wisely!"
🔹 "Certifications Matter; Clear Description = Lower Tariff!"
📌 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.
📣 Take Action Now:
📞 Contact Professional Customs Broker + Provide Product Specs + Apply for HS Code Advance Ruling
🚀 Ensure Smooth Clearance, Maximize Profit, Expand Global Market!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent Saved is Pure Profit!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。