4008

Analysis

Heading 4008 of the Harmonized Tariff Schedule covers plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber. It divides into 4 six-digit subheadings and 9 eight-digit tariff lines, with 9 ten-digit statistical suffixes below them.

4 of its 9 lines with a percentage rate are duty-free at the general rate (44%) and 5 are dutiable, from duty-free up to 3.3%. The median line pays 2.9%.

The largest subheadings are 4008.19 (other, 4 lines), 4008.11 (plates, sheets and strip, 2 lines), 4008.29 (other, 2 lines) and 4008.21 (unnamed, 1 line).

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

Its median rate of 2.9% sits at the 59th 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.