HS 400239 Other
Quick Answer: Synthetic rubber, not elsewhere specified, imported under HS 400239 enters the UK at 0.00%, the EU at 0.00%, and the US at a range of Free to 20% ad valorem. This residual classification applies to synthetic rubber and its derivatives that do not fit into more specific HS 4002 subheadings, such as those for styrene-butadiene rubber or butadiene rubber. Importers should carefully review the specific type of synthetic rubber to ensure it is correctly classified, as misclassification can lead to incorrect duty assessments. CustomTariffs aggregates this data, highlighting the need for precise product descriptions when dealing with "other" categories.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002390000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002390000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002390000 | 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 400239 cover?
This subheading covers "Other" synthetic rubbers and factice derived from oils, in primary forms or in plates, sheets or strip, when they are not specifically enumerated in preceding subheadings of heading 4002. According to the WCO Harmonized System Nomenclature, this category captures synthetic rubbers not falling under specific types like styrene-butadiene (SBR), butadiene (BR), or isoprene (IR) rubbers. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this, defining it as residual synthetic rubbers and factice not otherwise specified.
What falls outside HS 400239?
The following products are excluded from HS 400239: natural rubber and its derivatives, synthetic rubbers specifically classified under subheadings 4002.11 (styrene-butadiene rubbers (SBR) and per-butadiene rubbers (PBR)), 4002.19 (other), 4002.20 (butadiene rubbers (BR)), and 4002.31 (cis-1,4-polyisoprene) and 4002.39 (other) if they are not synthetic. Also excluded are vulcanized rubber and articles made from rubber. For example, a finished rubber tire would be classified under Chapter 40, but not under this specific subheading for raw synthetic rubber.
What are common classification mistakes for HS 400239?
A common error is misclassifying specific types of synthetic rubber that have their own dedicated subheadings under heading 4002. For instance, styrene-butadiene rubber (SBR) or butadiene rubber (BR) should not be classified under 400239. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial. Incorrectly classifying a product based on its end-use rather than its inherent properties and composition is also a frequent mistake.
How should importers classify products under HS 400239?
The correct procedure for classifying products under HS 400239 involves a detailed examination of the product's chemical composition and physical form. Importers and customs brokers must consult the official HS Nomenclature, as well as national tariff schedules like the USITC HTS or the EU TARIC, to determine if the product fits the description of "other" synthetic rubbers or factice. Reviewing technical data sheets and supplier declarations is essential to confirm it is not specifically covered by a more precise subheading within heading 4002, ensuring compliance with customs regulations.
How is the duty calculated for products under HS 400239?
A shipment of 10,000 kilograms of "other" synthetic rubber, 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 customs value: 5.0% × $25,000 USD = $1,250 USD. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4002.39.0000.
Which trade agreements reduce duties for HS 400239?
Several free trade agreements may reduce the applicable duty rate for HS 400239, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer preferential rates, often resulting in duty-free status. Documentation required typically includes a USMCA certification of origin for North American trade or a GSP Form A for eligible developing nations, depending on the specific origin and destination country's requirements.
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FAQ
What are the typical duty rates for HS code 400239, and how can I find preferential rates?
HS code 400239, covering 'Other' synthetic rubber in primary forms, often has varying duty rates depending on the importing country. For example, the US MFN (Most Favored Nation) rate is typically 2.5% ad valorem. The EU TARIC system and the UK Trade Tariff provide specific rates for their respective regions, which can be significantly lower or even free under certain trade agreements. To find preferential rates, consult the specific trade agreement schedules between the exporting and importing countries. For instance, under the USMCA, certain synthetic rubbers may have preferential treatment. Always verify the most current rates with official sources like the USITC, EU TARIC, or UK Trade Tariff, as these can change.
What are the classification criteria for HS code 400239?
HS code 400239 is a residual category for synthetic rubber in primary forms that does not fit into more specific subheadings under 4002 (e.g., 400211 for styrene-butadiene rubber, 400220 for butadiene rubber, 400231 for isoprene rubber). 'Primary forms' generally refer to unvulcanized forms such as raw gums, latex, bales, granules, powders, or blocks. The key classification criterion is that the material must be a synthetic rubber (a polymer produced by chemical synthesis, which can be vulcanized to form elastic materials) and not specifically classified elsewhere within Chapter 40.
What documentation is typically required for importing goods under HS code 400239?
Standard import documentation for HS code 400239 includes a commercial invoice detailing the product, quantity, value, and country of origin; a packing list; a bill of lading or air waybill; and a certificate of origin. Depending on the importing country and the specific product, additional documentation may be required, such as a safety data sheet (SDS) if the material poses any hazards, or specific declarations related to chemical substances. For preferential duty rates, a valid certificate of origin that meets the requirements of the relevant trade agreement is crucial.
How is the duty for HS code 400239 calculated, and can you provide an example?
The duty for HS code 400239 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if the MFN duty rate in the US is 2.5% ad valorem, and you import 1,000 kilograms of synthetic rubber valued at $2,500 USD (based on the CIF value – Cost, Insurance, and Freight), the duty calculation would be: Duty = Value × Duty Rate. In this case, Duty = $2,500 USD × 2.5% = $62.50 USD. Some countries may also have specific duties (per unit) or a combination of ad valorem and specific duties, so always confirm the applicable duty calculation method.
Which common trade agreements might offer preferential duty rates for HS code 400239?
Several trade agreements can impact duty rates for HS code 400239. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) may provide preferential rates for goods originating from Canada or Mexico. For imports into the European Union, agreements with countries like Switzerland, Norway, or those under the Generalized System of Preferences (GSP) can offer reduced or zero duties. The United Kingdom's trade agreements post-Brexit, such as the one with the EU or other partner countries, also offer preferential access. Importers must ensure their goods meet the rules of origin stipulated in these agreements and possess the correct documentation, such as a certificate of origin, to claim preferential treatment.