Analysis
HTS 4008.11.50 covers plates, sheets and strip: other under heading 4008 (plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard…).
Within this group the rate runs from duty-free to 3.3%. Compared with 4008.21.00 (plates, sheets and strip), which pays duty-free, a misclassification either way moves the duty by 3.3 percentage points.
The general duty rate is 3.3% of the customs value, which is in the middle of the rates in chapter 40 (64th percentile of 142 lines with an ad valorem rate). On a shipment valued at $10,000 that is $330 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 50%, 15.2 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3.3%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4008.11.10 | Plates, sheets and strip: of natural rubber | Free |
| 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% |