4006

Analysis

Heading 4006 of the Harmonized Tariff Schedule covers other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanized rubber. It divides into 2 six-digit subheadings and 3 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.

1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 2.9%. The median line pays 2.7%.

The largest subheadings are 4006.90 (other, 2 lines) and 4006.10 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by All Other Rubber Product Manufacturing (326299) and Tire Manufacturing (except Retreading) (326211). Those are the NAICS industries a US producer of these goods would report under.

Its median rate of 2.7% sits at the 53rd percentile of the headings in chapter 40.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.