HS 381231 Anti-oxidising preparations and other compound stabilisers for rubber or plastics
Quick Answer: Anti-oxidising preparations and other compound stabilisers for rubber or plastics imported under HS 381231 enter the UK at 0.00%, the EU at 6.50% ad valorem, and the US at 6.5% ad valorem, with preferential rates and a specific duty component for certain trading partners. This classification covers chemical mixtures designed to prevent degradation in rubber and plastic materials, thereby extending their lifespan and maintaining their properties. Importers should be aware of the varying duty structures across major markets, as highlighted by CustomTariffs. Understanding these rates and potential preferential treatments is crucial for accurate customs declarations and cost management.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3812310000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3812310000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3812310000 | 6.5% | Free (18 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3812.31?
Imports of Anti-oxidising preparations and other compound stabilisers for rubber or plastics may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 381231 cover?
This subheading covers anti-oxidising preparations and other compound stabilisers specifically designed for rubber or plastics. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these preparations are added to polymers to prevent degradation caused by oxidation, heat, light, or other environmental factors, thereby extending their useful life. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes a wide array of chemical mixtures formulated to enhance the stability and durability of rubber and plastic materials during processing and end-use.
What falls outside HS 381231?
The following products are excluded from HS 381231: preparations for other uses, such as lubricants or fuels, even if they contain anti-oxidising agents. Also excluded are simple chemical compounds that are not specifically formulated as stabilisers for rubber or plastics, such as pure antioxidants or UV absorbers not presented in a compound stabiliser form. For instance, basic carbon black, often used as a reinforcing filler and UV stabilizer in rubber, would typically be classified elsewhere, as would finished plastic articles containing these stabilizers.
What are common classification mistakes for HS 381231?
A common error is misclassifying mixtures that contain anti-oxidising or stabilising components but are primarily intended for other applications, such as paints, coatings, or adhesives. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, classification is determined by the essential character of the product. If the primary function or characteristic of the mixture is not stabilization of rubber or plastics, it should be classified under a different heading, even if it possesses some stabilizing properties.
How should importers classify products under HS 381231?
The correct procedure for classifying products under HS 381231 involves a thorough review of the product's composition, intended use, and formulation. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and refer to the WCO Explanatory Notes for Heading 3812. It is crucial to ascertain whether the preparation is specifically designed as an anti-oxidiser or stabilizer for rubber or plastics, and not for other industrial applications.
How is the duty calculated for products under HS 381231?
A shipment of 1,000 kilograms of a proprietary rubber anti-oxidant blend, declared at a customs value of $5,000 USD, would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value ($5,000 USD × 0.035 = $175.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 381231.
Which trade agreements reduce duties for HS 381231?
Several free trade agreements may reduce the applicable duty rate for HS 381231, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free (0%) duty for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from certain developing countries. To claim these preferences, documentation such as a USMCA Certificate of Origin or a GSP Form A, depending on the specific agreement and origin country, is typically required by customs authorities.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 381231, 'Anti-oxidising preparations and other compound stabilisers for rubber or plastics'?
The Most Favored Nation (MFN) duty rate for HS code 381231 is 6.50% ad valorem. However, preferential duty rates are available under various trade agreements. For example, under the US-Australia Free Trade Agreement (AU), the rate is Free. Importers should consult the relevant tariff schedule for the importing country to determine the applicable rate based on the country of origin. For the US, the Harmonized Tariff Schedule (HTS) is maintained by the US International Trade Commission (USITC).
How is the duty calculated for HS code 381231 if it has a mixed duty rate, such as 3.7¢/kg + 60%?
A mixed duty rate, like 3.7¢/kg + 60% ad valorem, means the importer pays both a specific duty based on weight and an ad valorem duty based on value. For example, if 100 kg of the product is imported with an invoice value of $1,000 USD, the duty would be calculated as follows: Specific duty: 100 kg * 3.7¢/kg = 370¢ = $3.70 USD. Ad valorem duty: 60% of $1,000 USD = $600 USD. Total duty: $3.70 USD + $600 USD = $603.70 USD. This type of calculation is common for certain chemical products and requires careful attention to both quantity and value.
What are the classification criteria for products falling under HS code 381231?
HS code 381231 covers compound stabilisers and anti-oxidising preparations specifically designed for use with rubber or plastics. These preparations typically contain chemical substances that prevent degradation caused by oxidation, heat, light, or other environmental factors. Classification hinges on the intended application and the chemical composition. Products that are general-purpose antioxidants or stabilizers not specifically formulated for rubber or plastics may fall under different HS codes. Consulting the Explanatory Notes to the Harmonized System (WCO) and national tariff rulings is crucial for accurate classification.
What documentation is typically required for importing goods classified under HS code 381231?
Standard import documentation for HS code 381231 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the specific product composition, additional documentation may be required. This could include a Certificate of Origin to claim preferential duty rates, a Safety Data Sheet (SDS) for chemical products, and potentially specific import permits or licenses if the substances are regulated. Customs brokers should verify the exact requirements with the importing country's customs authority.
Which common trade agreements offer preferential duty rates for HS code 381231, and how can importers benefit?
Several trade agreements provide preferential duty rates for HS code 381231. For instance, under agreements like the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may benefit from reduced or zero duties. Similarly, agreements with countries like South Korea (K) or Australia (AU) often list 'Free' duties for this category. To benefit, importers must ensure the goods meet the rules of origin stipulated in the respective trade agreement and possess a valid Certificate of Origin. This requires close collaboration with the foreign supplier and a thorough understanding of the trade agreement's provisions.