Analysis
Subheading 4008.11 covers plates, sheets and strip, within heading 4008. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 3.3%. The median line pays 1.65%.
The US splits it as follows: 4008.11.10 for plates, sheets and strip: of natural rubber (duty-free) and 4008.11.50 for plates, sheets and strip: other (3.3%).
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.
Goods only reach 4008.11 once they fall within heading 4008 (plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4008.11.10 | Plates, sheets and strip: of natural rubber | Free |
| 4008.11.50 | Plates, sheets and strip: other | 3.3% |