HS Code 4015.12 : Gloves, mittens and mitts, Of a kind used for medical, surgical, dental or veterinary purposes
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for gloves, mittens and mitts, of a kind used for medical, surgical, dental or veterinary purposes is 4015.12. Under the 2026 Philippines (BOC), the representative MFN general duty rate is 5% [Bureau of Customs Philippines].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 40
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber
Heading 4015
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber
Subheading .12
.12
Gloves, mittens and mitts, Of a kind used for medical, surgical, dental or veterinary purposes
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Philippines (Bureau of Customs - BOC)
4015.12
MODULE 5: PHILIPPINES IMPORT DUTY & VAT BREAKDOWN
Notice: Philippine customs clearance, AHTN tariff classification, MFN duties, and 12% VAT are governed by the Bureau of Customs (BOC) under the Customs Modernization and Tariff Act (CMTA). Always verify declarable lines with BOC prior to import.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 4015.12
Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 4015.12.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
7.5% – 25% Additional Duty (China Origin)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Gloves, mittens and mitts, Of a kind used for medical, surgical, dental or veterinary purposes
MODULE 11: Bureau of Customs Advance Ruling (CMTA)
Legally binding classification rulings issued by Bureau of Customs for HS 4015.12.
Query official BOC portal:
Search Bureau of Customs Portal for 4015.12 →Bureau of Customs Philippines Lines (4015.12)
National line-level (8/10-digit) detail for Philippines (BOC): coverage in progress.
Universal 6-digit WCO backbone applied rate: 5%. Confirm the full national commodity code at the official source (Bureau of Customs Philippines).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 4015.19 | Subheading under Heading 4015 | Compare Subheading 4015.19 → |
| 4015.90 | Subheading under Heading 4015 | Compare Subheading 4015.90 → |
Official Primary Sources & Authority References
Bureau of Customs Philippines (BOC) ↗
Official Philippines BOC tariff schedule, 12% VAT, and ATIGA/RCEP rules.
BOC Advance Ruling Portal (CMTA) ↗
Bureau of Customs binding advance tariff classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Gloves, mittens and mitts, Of a kind used for medical, surgical, dental or veterinary purposes?
Under WCO Harmonized System 2022 and United States (USITC HTS), Gloves, mittens and mitts, Of a kind used for medical, surgical, dental or veterinary purposes is classified under HS 4015.12 (Heading 4015, Chapter 40). The representative PH MFN general duty rate is 5%.
How is HS 4015.12 distinguished within Heading 4015 (Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber)?
Heading 4015 covers Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber. Subheading 4015.12 specifically isolates Gloves, mittens and mitts, Of a kind used for medical, surgical, dental or veterinary purposes. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 4015.
What are the primary candidate subheadings related to HS 4015.12?
Related subheadings under Heading 4015 include 4015.19, 4015.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Gloves, mittens and mitts, Of a kind used for medical, surgical, dental or veterinary purposes?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 4015.12 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Gloves, mittens and mitts, Of a kind used for medical, surgical, dental or veterinary purposes?
Commercial shipments of Gloves, mittens and mitts, Of a kind used for medical, surgical, dental or veterinary purposes with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 4015.12?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 4015.12 in Philippines?
Commercial imports of Gloves, mittens and mitts, Of a kind used for medical, surgical, dental or veterinary purposes under HS 4015.12 into Philippines are subject to 12% VAT, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Philippines?
The customs de minimis threshold for import shipments into Philippines is PHP 10,000 (~$178). Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Philippines?
Customs declarations, import duty assessments, and BOC Advance Ruling Portal (CMTA) for HS 4015.12 are administered by Bureau of Customs Philippines (BOC).
💬
Ask Jack — Customs Lookup