Analysis
HTS 4008.21.00 covers plates, sheets and strip 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 4008.19.80 (other: other), which pays 3.3%, a misclassification either way moves the duty by 3.3 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 40% instead of nothing, so origin decides between free entry and a 40% duty.
The normal trade relations rate here is zero, shared by about 39% of the 142 tariff lines in chapter 40, a useful check when a neighbouring dutiable line is a candidate. 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.
Census statistics map these goods to NAICS 326299 (All Other Rubber Product Manufacturing), an industry of 650 US establishments employing 32,409 people. That concordance is how imports of this line are compared with US output.
Neighbouring 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% |
| 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% |
| 4008.29.20 | Other: profile shapes | 2.9% |
| 4008.29.40 | Other: other | 2.9% |