HTS chapter · section VII
Chapter 40
Plastics and rubber
Chapter 40 of the Harmonized Tariff Schedule sits in section VII (plastics and rubber). It has 17 headings and 142 eight-digit tariff lines.
The spread of 14 percentage points between the cheapest and dearest lines makes misclassification expensive here.
55 of its 142 lines with a percentage rate are duty-free at the general rate (39%) and 87 are dutiable, from duty-free up to 14%. The median line pays 2.5%.
The most finely divided heading is 4010 (conveyor or transmission belts or belting, of vulcanized rubber), with 35 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
6 of its 17 headings are entirely duty-free at the general rate, including 4001 (natural rubber, balata, gutta-percha…), 4002 (synthetic rubber and factice derived from…) and 4003 (reclaimed rubber in primary forms or in…).
The heading with the highest median rate is 4015 (articles of apparel and clothing accessories (including gloves, mittens and…) at 4%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 4001 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip | 5 | 5 | duty-free |
| 4002 | Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of… | 14 | 14 | duty-free |
| 4003 | Reclaimed rubber in primary forms or in plates, sheets or strip | 1 | 1 | duty-free |
| 4004 | Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom | 1 | 1 | duty-free |
| 4005 | Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip | 4 | 4 | duty-free |
| 4006 | Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanized rubber | 3 | 1 | 2.7% |
| 4007 | Vulcanized rubber thread and cord | 1 | 1 | duty-free |
| 4008 | Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber | 9 | 4 | 2.9% |
| 4009 | Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) | 8 | 0 | 2.5% |
| 4010 | Conveyor or transmission belts or belting, of vulcanized rubber | 35 | 0 | 3.4% |
| 4011 | New pneumatic tires, of rubber | 14 | 6 | 3.4% |
| 4012 | Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber | 18 | 10 | duty-free |
| 4013 | Inner tubes, of rubber | 4 | 2 | 1.85% |
| 4014 | Hygienic or pharmaceutical articles (including nursing nipples), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber | 3 | 2 | duty-free |
| 4015 | Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber | 5 | 1 | 4% |
| 4016 | Other articles of vulcanized rubber other than hard rubber | 16 | 3 | 2.7% |
| 4017 | Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber | 1 | 0 | 2.7% |