HS 400121 Natural rubber in other forms
Quick Answer: Natural rubber in other forms, classified under HS code 400121, enters the UK and EU duty-free, and the US duty-free under the Most Favored Nation (MFN) rate. This classification covers natural rubber that has undergone processing beyond simple sheeting or creping, such as technically specified natural rubber (TSNR) or other forms like latex concentrates or block rubber. Importers should verify specific national requirements and any applicable taxes or fees beyond the ad valorem duty. According to CustomTariffs data, this code facilitates trade for various industrial applications of processed natural rubber.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4001210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4001210000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4001210050 | — | — | ["kg"] |
| 40012100 | Free | — | — |
| 4001210010 | — | — | ["kg"] |
| 4001210020 | — | — | ["kg"] |
| 4001210030 | — | — | ["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 400121 cover?
This subheading covers natural rubber in other forms, specifically latex that has been technically specified. According to the World Customs Organization's Harmonized System Nomenclature, this includes latex that has undergone processes such as coagulation, preservation, or modification to meet specific technical standards, distinguishing it from raw, unadulterated natural rubber latex. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category encompasses technically specified natural rubber (TSNR) in forms like sheets, blocks, or granules, provided it meets defined technical criteria for properties such as viscosity and dirt content.
What falls outside HS 400121?
The following products are excluded from HS 400121: natural rubber in its raw, uncoagulated latex form that has not undergone technical specification, as well as natural rubber that has been vulcanized or otherwise further worked beyond the technical specifications. For instance, synthetic rubber, reclaimed rubber, or rubber articles such as tires, gloves, or footwear are classified under different headings. Products that are compounded with additives beyond those necessary for technical specification or preservation, such as pigments or fillers, may also fall outside this subheading and require further analysis under Chapter 40.
What are common classification mistakes for HS 400121?
A common error is misclassifying natural rubber latex that has undergone minimal preservation without meeting the defined technical specifications for TSNR. General Interpretative Rule 1 (GIR 1) of the Harmonized System emphasizes classification by the terms of the headings and any relative Section or Chapter Notes. Importers may incorrectly classify TSNR under HS 400110 (Natural rubber latex, whether or not with preservatives) if the technical specifications are not clearly documented or understood. It is crucial to verify that the product meets the defined technical parameters for TSNR, such as those outlined by the International Rubber Study Group (IRSG).
How should importers classify products under HS 400121?
The correct procedure for classifying products under HS 400121 involves a thorough review of product documentation and technical specifications. Importers and customs brokers must obtain a Certificate of Analysis or a technical data sheet from the supplier that explicitly states the product is "technically specified natural rubber" and details its adherence to recognized standards. This documentation should confirm that the rubber meets specific criteria for properties like Mooney viscosity, dirt content, and ash content, distinguishing it from general natural rubber latex. Verification against the WCO HS Explanatory Notes for Heading 4001 is also essential.
How is the duty calculated for products under HS 400121?
A shipment of 10,000 kilograms of Technically Specified Natural Rubber (TSNR) 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% ad valorem, applied to the declared customs value. The calculation is: 5% of $25,000 USD = $1,250 USD. This rate is published in the USITC Harmonized Tariff Schedule under HTS subheading 4001.21.0000 for TSNR imported from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 400121?
Several free trade agreements may reduce the applicable duty rate for HS 400121, including the United States-Mexico-Canada Agreement (USMCA), which offers duty-free entry for originating goods. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also provides preferential rates, potentially leading to duty-free status for originating goods from countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement under USMCA or a specific origin declaration on the invoice for CPTPP, depending on the origin country and the specific requirements of the importing jurisdiction.
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FAQ
What are the typical import duty rates for HS code 400121, 'Natural rubber in other forms'?
For HS code 400121, the Most Favored Nation (MFN) duty rate in the United States is 0.00% ad valorem. Similarly, the United Kingdom's duty rate under the UK Global Tariff is Free. The European Union's TARIC system also lists a duty rate of Free for this classification. It is crucial to verify the specific duty rate applicable to your country of import and any potential preferential trade agreements.
What specific forms of natural rubber are classified under HS 400121?
HS code 400121 covers natural rubber in forms other than sheets and strips, which are classified under 400110. This typically includes forms such as latex, crumb rubber (e.g., RSS grades like RSS1, RSS3, or technically specified rubber like TSR20), and other processed forms that are not flat sheets or strips. The key differentiator is the physical form of the natural rubber after initial processing but before vulcanization.
What documentation is typically required for importing natural rubber under HS 400121?
When importing natural rubber classified under HS 400121, standard import documentation is generally required. This includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Importers should also be prepared to provide product specifications or technical data sheets if requested by customs authorities to verify the classification.
How is the import duty for HS 400121 calculated, and can you provide an example?
Since the duty rate for HS 400121 is typically 0.00% ad valorem in major markets like the US, UK, and EU, the calculated duty amount is zero. For instance, if you import 10,000 kg of natural rubber valued at $20,000 USD, and the duty rate is 0.00% ad valorem, the duty calculation would be: Duty = Value × Duty Rate = $20,000 × 0.00 = $0.00. Even if there were a specific duty (e.g., per kilogram), it would also result in zero duty if the rate is Free.
Do common trade agreements, like the USMCA or EU trade deals, affect the duty rates for HS 400121?
While HS code 400121 often carries a 0.00% or Free duty rate under the standard tariff schedules of major economies like the US, UK, and EU, trade agreements can still be relevant. For example, if a country has a Free Trade Agreement (FTA) with the importing country, it may require a Certificate of Origin to confirm the goods originate from a partner country, ensuring compliance for potential preferential treatment or to meet specific FTA rules. However, given the already low or zero duty rates, the primary impact of FTAs might be on administrative requirements rather than a reduction in duty.