Analysis
HTS 4008.11.10 covers plates, sheets and strip: of natural rubber under heading 4008 (plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard…).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Neighbouring lines carry rates from duty-free to 3.3%, so the exact line matters. The widest gap is with 4008.19.80 (other: other), at 3.3%: a product that belongs there but is entered here, or the reverse, changes the duty by 3.3 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 39% of the 142 tariff lines in chapter 40. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4008.11.50 | Plates, sheets and strip: other | 3.3% |
| 4008.19.20 | Of natural rubber: profile shapes | Free |
| 4008.19.40 | Of natural rubber: other | Free |
| 4008.19.60 | Other: profile shapes | 3.3% |
| 4008.19.80 | Other: other | 3.3% |
| 4008.21.00 | Plates, sheets and strip | Free |
| 4008.29.20 | Other: profile shapes | 2.9% |
| 4008.29.40 | Other: other | 2.9% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter