Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Heading 4015

Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber.

3 subheadings

Subheadings

4015.12

Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber. - Gloves, mittens and mitts: - Of a kind used for medical, surgical, dental or veterinary purposes

2 tariff items
4015.19

Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber. - Gloves, mittens and mitts: - Other

2 tariff items
4015.90

Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber. - Other

3 tariff items

Explanatory Notes

Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Surgical See the HS Explanatory Note to subheading 4015 11 . This subheading is not limited to surgical gloves in sterile packs. It also includes gloves which are EN 455-1 and EN 455-2-compliant or equivalent.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other This subheading includes: 1.  mittens and gauntlets for industrial use; 2.  gloves, for radiologists, made opaque to X-rays by means of a lead-carbonate-based mixture.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other In addition to the products referred to in the HS Explanatory Note to heading 4015 (with the exception of gloves, mittens and mitts), this subheading also includes clothing used as protection against radiation or atmospheric pressure, for example, pressurised suits for airmen), provided that they are not combined with breathing apparatus. If so combined, they fall in heading 9020 00 00 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

[28]As none of the headings of Chapter 99 are divided at the subheading or tariff item level,the Tribunal need only consider, as the circumstances may require, rules 1 through 5 of the GeneralRules in determining whether goods may be classified in that chapter. Moreover, since the Harmonized System reserves Chapter 99 for special classifications (i.e., for the exclusive use of individual...

Source: citt_decision (AP-2022-004 – AP-2022-017)

[25]Rule 1 of theCanadian Rulesprovides that“… the classification of goods in the tariff items of a subheading or of a heading shall be determined according to the terms of those tariff items and any related Supplementary Notes and,mutatis mutandis, to the [General Rules] …”and that“… the relative Section, Chapter and Subheading Notes also apply, unless the context otherwise...

Source: citt_decision (AP-2022-004 – AP-2022-017)

[10]and theExplanatory Notes to the Harmonized Commodity Description and Coding System,

Source: citt_decision (AP-2018-044)

[11]published by the WCO. While the classification opinions and the explanatory notes are not binding, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2018-044)

[21]The Tribunal must therefore first determine whether the goods in issue can be classified at the headinglevel according to Rule 1 of theGeneral Rulesas per the terms of the headings and any relative section or chapter notes in theCustoms Tariff, having regard to any relevant classification opinions and explanatory notes. It is only where Rule 1 does not conclusively determine the...

Source: citt_decision (AP-2018-044)

[24]There are no relevant legal notes or explanatory notes.

Source: citt_decision (AP-2018-044)

Chapter 40 Notes (9)
1. 1. Except where the context otherwise requires, throughout the Nomenclature the expression "rubber" means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.
2. 2. This Chapter does not cover: • (a) Goods of Section XI (textiles and textile articles); • (b) Footwear or parts thereof of Chapter 64; • (c) Headgear or parts thereof (including bathing caps) of Chapter 65; • (d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber; • (e) Articles of Chapter 90, 92, 94 or 96; or • (f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings...
3. 3. In headings 40.01 to 40.03 and 40.05, the expression "primary forms" applies only to the following forms: • (a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions); • (b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
4. 4. In Note 1 to this Chapter and in heading 40.02, the expression "synthetic rubber" applies to: • (a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18°C and 29°C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one...
5. 5. (A) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with: • (i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); • (ii) pigments or other colouring matter, other than those added solely for the purpose of identification; • (iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers,...
6. 6. For the purpose of heading 40.04, the expression "waste, parings and scrap" means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.
7. 7. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 40.08.
8. 8. Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
9. 9. In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions "plates", "sheets" and "strip" apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.

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