HS 400110 Natural rubber latex, whether or not prevulcanised
Quick Answer: Natural rubber latex, whether or not prevulcanised, imported under HS 400110 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification specifically covers liquid natural rubber, derived from the rubber tree, in its uncompounded state, which may have undergone a prevulcanisation process to improve its stability and properties. This product is a crucial raw material for various industries, including tire manufacturing, medical devices, and adhesives. Importers should verify specific origin requirements and any potential non-tariff barriers that may apply. CustomTariffs aggregates this duty information for ease of reference.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4001100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4001100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4001100000 | Free | — | ["kg"] |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 400110 cover?
This subheading covers natural rubber latex, whether or not prevulcanised, which is a liquid dispersion of rubber particles in water. According to the World Customs Organization (WCO) Harmonized System Nomenclature, Heading 4001 specifically pertains to natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip. Subheading 400110, as defined by official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, specifically isolates this liquid form of natural rubber, distinguishing it from solid forms.
What falls outside HS 400110?
The following products are excluded from HS 400110: synthetic rubber latex, which is chemically manufactured and does not originate from natural sources, and processed rubber products that have undergone significant modification beyond prevulcanisation. For instance, rubber compounds mixed with fillers, accelerators, or other additives for specific manufacturing purposes, or latex that has been coagulated into solid sheets or blocks, would be classified under different headings within Chapter 40, such as 4005 for compounded rubber or 4002 for synthetic rubber.
What are common classification mistakes for HS 400110?
A common error is the misclassification of synthetic latex as natural rubber latex. This often occurs when the importer relies solely on product descriptions without verifying the origin and composition of the latex. According to General Rule of Interpretation (GRI) 1 of the Harmonized System, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Therefore, it is crucial to confirm that the product is indeed derived from the Hevea brasiliensis tree and not a synthetic polymer, which would fall under HS 4002.
How should importers classify products under HS 400110?
The correct procedure for classifying products under HS 400110 involves a thorough examination of the product's origin and physical state. Importers and customs brokers must obtain a detailed product specification sheet from the supplier, clearly stating that the material is natural rubber latex and whether it has been prevulcanised. Verification of the source (e.g., Hevea brasiliensis) is paramount. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-referencing the product description with the wording of subheading 400110 is essential for accurate declaration.
How is the duty calculated for products under HS 400110?
A shipment of 10,000 kilograms of natural rubber latex, declared at a customs value of $25,000 USD, would attract a US duty of $1,250. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $25,000 USD = $1,250 USD. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 400110.0000 for natural rubber latex, whether or not prevulcanised.
Which trade agreements reduce duties for HS 400110?
Several free trade agreements may reduce the applicable duty rate for HS 400110, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating natural rubber latex from Canada and Mexico can enter the United States duty-free. For example, a shipment of natural rubber latex originating from Canada would require a self-certified origin statement on the commercial invoice or a separate certificate of origin to claim the preferential 0% duty rate. Other agreements, like those with developing countries under the Generalized System of Preferences (GSP), may also offer reduced or zero duties, often requiring a GSP Form A.
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FAQ
What are the import duty rates for HS code 400110, natural rubber latex, whether or not prevulcanised, into the United States?
For imports into the United States, natural rubber latex, whether or not prevulcanised, classified under HS code 400110, generally faces a Most Favored Nation (MFN) duty rate of Free. This is according to the US Harmonized Tariff Schedule (HTS). Preferential rates under trade agreements may also apply, potentially resulting in a Free rate as well. It is crucial to consult the latest HTSUS for the most current duty information and any specific country of origin requirements.
How is the import duty for HS 400110 calculated, and can you provide an example?
The duty calculation for HS 400110 depends on the specific duty rate applied. If the rate is ad valorem (a percentage of the value), the calculation is straightforward. For example, if the duty rate were 3.5% ad valorem and you imported 1,000 kg of natural rubber latex valued at $5,000 USD, the duty would be calculated as: 3.5% of $5,000 = $175.00 USD. However, for HS 400110, the MFN rate is Free, meaning no duty is typically owed on this basis. Always verify the applicable duty rate and unit of measure (if any) for your specific import.
What are the key classification criteria for HS code 400110?
HS code 400110 specifically covers 'Natural rubber latex, whether or not prevulcanised'. The key criterion is that the product must be 'natural rubber latex'. This means it is a liquid dispersion of rubber particles in water, obtained from Hevea brasiliensis or other plants. 'Prevulcanised' refers to latex that has undergone a vulcanization process while in the liquid state. Products that are not natural rubber latex, or are in a different form (e.g., dry sheets, blocks), would be classified under different HS codes.
What documentation is typically required for importing natural rubber latex (HS 400110) into the EU?
When importing natural rubber latex (HS 400110) into the European Union, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and specific trade agreements, a Certificate of Origin may be necessary to claim preferential duty rates. Importers should also be aware of any specific health, safety, or environmental regulations that might apply to latex products, although for basic natural rubber latex, these are often minimal. Always check the EU's TARIC database for the most up-to-date information on duties, taxes, and potential import restrictions.
Which major trade agreements might offer preferential duty rates for HS 400110 into the UK?
The United Kingdom has various trade agreements that could impact duty rates for HS code 400110. For goods originating from countries with a Free Trade Agreement (FTA) with the UK, such as those under the Commonwealth preference scheme or specific bilateral agreements, the import duty may be reduced or eliminated. For example, goods from certain Commonwealth countries might benefit from preferential rates. It is essential for importers to consult the UK Trade Tariff and verify the specific rules of origin and eligibility requirements under the relevant trade agreement to claim any applicable preferential treatment.