HS 400259 Other
Quick Answer: Synthetic rubber of the "other" category, specifically other than styrene-butadiene rubber (SBR) and butadiene rubber (BR), imported under HS 400259 enters the UK at 0.00%, the EU at 0.00%, and the US at a range of Free to 20% ad valorem. This classification is a residual category for synthetic rubbers not specifically listed in preceding subheadings of heading 4002. Importers should carefully verify the specific type of synthetic rubber to ensure correct classification, as the US duty rate can vary significantly. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002590000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002590000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002590000 | 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 400259 cover?
This subheading covers "Other" synthetic rubbers and factice derived from oils, in primary forms or in plates, sheets or strip, not elsewhere specified within heading 4002. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this residual category captures synthetic rubbers that do not fit the specific descriptions of other subheadings under 4002, such as those for styrene-butadiene rubber (SBR) or butadiene rubber (BR). For instance, specialized synthetic elastomers with unique chemical compositions or polymerization processes not explicitly defined elsewhere would fall here, provided they meet the general definition of synthetic rubber.
What falls outside HS 400259?
The following products are excluded from HS 400259: natural rubber and its derivatives (Chapter 40, heading 4001), synthetic rubbers specifically classified under other subheadings of heading 4002 (e.g., 4002.11 for styrene-butadiene rubbers, 4002.20 for butadiene rubbers), and vulcanized rubber or products made from vulcanized rubber (Chapter 40, headings 4003-4017). For example, a finished rubber tire, a rubber hose, or a rubber glove would not be classified under 400259 but rather under the specific headings for manufactured rubber articles.
What are common classification mistakes for HS 400259?
A common error is misclassifying synthetic rubbers that have specific descriptions under other subheadings of heading 4002. For example, mistaking a styrene-butadiene rubber (SBR) for "other" synthetic rubber. This often occurs when importers do not carefully review the detailed descriptions and notes within heading 4002 and its subheadings, potentially leading to incorrect duty assessments. Adherence to General Interpretative Rule 3(a) and 3(b) is crucial, prioritizing the most specific description or the essential character of the good.
How should importers classify products under HS 400259?
The correct procedure for classifying products under HS 400259 involves a thorough examination of the product's chemical composition, polymerization process, and physical form. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, to determine if the product fits the residual "other" category after excluding specifically listed synthetic rubbers. Reviewing product specifications, technical data sheets, and the WCO Explanatory Notes for heading 4002 is essential for accurate classification.
How is the duty calculated for products under HS 400259?
A shipment of 10,000 kilograms of a specialized synthetic polyisoprene rubber, declared at a customs value of $25,000 USD, would attract a US duty of $1,250.00. Assuming this specific type of synthetic rubber is classified under US HTS code 4002.59.0000, which carries a Most Favored Nation (MFN) duty rate of 5.0% ad valorem, the calculation would be 5.0% of $25,000 USD, resulting in $1,250.00. This calculation is based on the ad valorem duty rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 400259?
Several free trade agreements may reduce the applicable duty rate for HS 400259, 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 qualifying goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 400259?
HS code 400259 covers 'Other' synthetic rubber in primary forms. Duty rates vary significantly by importing country. For example, the U.S. Most Favored Nation (MFN) rate is 3.7% ad valorem. The European Union's TARIC system may have different rates, often around 2.5% ad valorem for non-preferential imports. The UK Trade Tariff also lists specific rates, which can differ. It is crucial to consult the specific tariff schedule of the destination country for the exact applicable duty rate.
How is the duty for HS code 400259 calculated, and can you provide an example?
The duty for HS code 400259 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of synthetic rubber classified under 400259 has a customs value of $10,000 and the applicable duty rate is 3.7% (U.S. MFN rate), the duty amount would be $10,000 \times 0.037 = $370.00. Always ensure the customs value is determined according to the importing country's valuation rules.
What classification criteria distinguish HS code 400259 from other synthetic rubber codes?
HS code 400259 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 (SBR), 400220 for polybutadiene rubber, 400231 for isobutene-isoprene rubber (IIR)). Classification into 400259 requires confirming that the specific type of synthetic rubber is not explicitly listed or covered by a more precise HS code. This often involves reviewing the chemical composition and properties of the rubber and comparing them against the chapter and heading notes of Section VII of the Harmonized System.
Are there preferential duty rates available for HS code 400259 under trade agreements?
Yes, preferential duty rates may be available for HS code 400259 depending on the origin of the goods and the existence of trade agreements between the exporting and importing countries. For example, goods originating from countries with a Free Trade Agreement (FTA) with the United States, the European Union, or the United Kingdom might qualify for reduced or zero duty rates. Importers must ensure they meet the Rules of Origin requirements stipulated in the relevant trade agreement and possess the necessary proof of origin documentation, such as a certificate of origin.
What documentation is typically required for importing goods under HS code 400259?
Standard documentation for importing goods under HS code 400259 includes a commercial invoice detailing the value and description of the synthetic rubber, a packing list, and a bill of lading or air waybill. Depending on the importing country and the specific type of synthetic rubber, additional documents may be required. This could include a certificate of origin to claim preferential treatment, safety data sheets (SDS) for chemical products, or specific import licenses or permits if the material is subject to regulatory controls. Always verify the specific documentation requirements with the customs authorities of the destination country.