HS 400211 Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR)
Quick Answer: Styrene-butadiene rubber (SBR) and carboxylated styrene-butadiene rubber (XSBR) imported under HS 400211 enter the UK at 0.00%, the EU at 0.00%, and the US at a duty-free rate under the Most Favored Nation (MFN) tariff. This classification covers synthetic rubbers produced by the copolymerization of styrene and butadiene, with XSBR specifically including those modified with carboxyl groups. These materials are widely used in tire manufacturing, footwear, and industrial rubber goods. Importers should be aware that while the MFN rates are duty-free in these key markets, specific trade agreements or origin rules could influence final duty liability. CustomTariffs aggregates this tariff information for compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002110000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002110000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002110000 | 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 to Classify This HS Code?
What products does HS 400211 cover?
This subheading covers styrene-butadiene rubber (SBR) and carboxylated styrene-butadiene rubber (XSBR) in primary forms. According to the World Customs Organization's Harmonized System Nomenclature, these are synthetic rubbers produced by the copolymerization of styrene and butadiene, with XSBR specifically incorporating carboxyl groups to enhance properties like abrasion resistance and oil resistance. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to the raw, uncompounded forms of these synthetic rubbers.
What falls outside HS 400211?
The following products are excluded from HS 400211: synthetic rubbers of other types, such as polybutadiene rubber (HS 400220) or isoprene rubber (HS 400239), and natural rubber (HS 4001). Also excluded are compounded rubbers that have undergone further processing, such as vulcanization or the addition of reinforcing fillers and pigments, which would typically be classified under HS Chapter 4005. Finished rubber articles, like tires or hoses, are also classified elsewhere, generally in their respective headings.
What are common classification mistakes for HS 400211?
A common error is misclassifying compounded or vulcanized forms of SBR or XSBR under this subheading. General Rule of Interpretation (GRI) 1 of the Harmonized System states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If a product is a mixture or compound, GRI 3 may apply, but for primary forms of synthetic rubber, the uncompounded state is key. Importers may also incorrectly classify latex forms of SBR/XSBR, which are typically covered by HS 400219.
How should importers classify products under HS 400211?
The correct procedure for classifying products under HS 400211 involves a thorough review of the product's technical specifications and composition. Importers and customs brokers must verify that the product is indeed styrene-butadiene rubber or carboxylated styrene-butadiene rubber and that it is in its primary form, meaning it has not been compounded, vulcanized, or significantly processed beyond its initial polymerization. Consulting the WCO HS Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial for accurate determination.
How is the duty calculated for products under HS 400211?
A shipment of 10,000 kilograms of general-purpose Styrene-Butadiene Rubber (SBR) declared at a customs value of $15,000 USD would attract a US duty of $750.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($15,000 USD × 0.05 = $750.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 400211.00.00.
Which trade agreements reduce duties for HS 400211?
Several free trade agreements may reduce the applicable duty rate for HS 400211, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for qualifying goods from member countries like Vietnam. To claim these preferences, a valid origin declaration or certificate, such as a USMCA certification of origin or a CPTPP certificate of origin, is typically required by the importing customs authority.
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FAQ
What are the typical import duty rates for Styrene-butadiene rubber (SBR) and carboxylated styrene-butadiene rubber (XSBR) under HS code 400211?
The import duty rates for HS code 400211 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is often 0.00%. However, preferential rates under trade agreements might also apply. In the European Union, the TARIC system provides specific rates, which can also be 0.00% for certain origins. The UK Trade Tariff also lists duty rates, which may differ. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date duty information.
How is HS code 400211 classified, and what are the key criteria to distinguish SBR from XSBR?
HS code 400211 covers 'Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR)'. The primary classification criterion is the polymer type: styrene and butadiene are the main monomers. Styrene-butadiene rubber (SBR) is a synthetic rubber copolymer. Carboxylated styrene-butadiene rubber (XSBR) is a modification of SBR that includes carboxyl groups (-COOH) in its polymer chain. These carboxyl groups enhance properties like abrasion resistance and latex stability, making XSBR suitable for specific applications such as tire treads and paper coatings. Importers must ensure their product's technical specifications, particularly the presence and percentage of carboxyl groups, align with the definition of XSBR if that is the intended classification.
What documentation is typically required for importing goods classified under HS code 400211?
When importing goods under HS code 400211, standard import documentation is generally required. This includes a commercial invoice detailing the quantity, value, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific nature of the rubber (e.g., if it's a raw material for a regulated industry), a certificate of origin may be necessary to claim preferential duty rates. Some countries may also require safety data sheets (SDS) or certificates of analysis (CoA) to verify the composition and compliance with environmental or safety standards. Customs brokers should verify the specific requirements with the importing country's customs authority.
How do trade agreements, such as USMCA or EU trade deals, impact the duty calculation for HS code 400211?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 400211. For instance, if the SBR or XSBR originates from a country that is party to a Free Trade Agreement (FTA) with the importing country (e.g., the United States-Mexico-Canada Agreement - USMCA, or various EU FTAs), preferential duty rates may apply. To benefit from these agreements, importers must typically provide a valid Certificate of Origin demonstrating that the goods meet the rules of origin stipulated in the agreement. Without proper documentation, the standard MFN duty rate will apply. Importers and brokers must carefully review the specific rules of origin for the relevant trade agreement.
Can you provide a concrete example of how import duty is calculated for HS code 400211?
Certainly. Let's assume an importer is bringing 10,000 kilograms of SBR into a country where the applicable duty rate for HS code 400211 is 3.5% ad valorem, and the declared value of the shipment is $20,000 USD. The duty calculation would be as follows:
- Ad Valorem Duty: The duty is calculated based on the value of the goods. Duty Amount = Declared Value × Duty Rate Duty Amount = $20,000 USD × 3.5% (or 0.035) Duty Amount = $700 USD
In this scenario, the import duty would be $700 USD. It is important to note that some countries may also apply specific duties (e.g., per kilogram) or a combination of ad valorem and specific duties. Always verify the exact duty calculation method with the importing country's tariff schedule.