HS 400260 Isoprene rubber (IR)
Quick Answer: Isoprene rubber (IR) imported under HS 400260 enters the UK at 0.00% and the EU at 0.00%. In the US, it is free under the MFN rate, though a 20% rate may apply in specific circumstances. This HS code covers synthetic rubber that is chemically identical to natural rubber, often used in tires, footwear, and adhesives. Importers should verify the specific tariff treatment based on origin and any applicable trade agreements. CustomTariffs aggregates this data, highlighting the generally duty-free entry into major markets for this product.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002600000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002600000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002600000 | 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 400260 cover?
This subheading covers isoprene rubber (IR), which is a synthetic rubber that is chemically identical to natural rubber. According to the World Customs Organization's Harmonized System Nomenclature, it falls under Heading 4002, which pertains to synthetic rubber and factice derived from oils. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification is for isoprene rubber in its primary forms, such as bales or sheets, before any further processing or compounding.
What falls outside HS 400260?
The following products are excluded from HS 400260: natural rubber (classified under HS 4001), other synthetic rubbers not chemically identical to isoprene rubber (e.g., styrene-butadiene rubber, polybutadiene rubber, which are typically classified under HS 4002.19, 4002.20, or 4002.39), and compounded rubber or rubber products that have undergone further manufacturing processes. For instance, rubber tires (HS 4011) or rubber footwear (HS 6402) are not classified under this subheading.
What are common classification mistakes for HS 400260?
A common error is misclassifying synthetic rubbers that are chemically similar but not identical to isoprene rubber under HS 400260. Importers may also mistakenly classify compounded rubber, which contains additives or has undergone vulcanization, under this subheading. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes, meaning the chemical identity and primary form of the rubber are paramount.
How should importers classify products under HS 400260?
The correct procedure for classifying products under HS 400260 involves verifying the chemical composition of the synthetic rubber to ensure it is indeed isoprene rubber. Importers and customs brokers should consult technical data sheets or certificates of analysis from the manufacturer to confirm its identity. They must then ensure the product is in its primary form, as defined by Chapter 40 notes, and not a compounded or manufactured article, before assigning the HS code.
How is the duty calculated for products under HS 400260?
A shipment of 10,000 kilograms of isoprene rubber (IR) declared at a customs value of $25,000 USD would attract a US duty of $1,000.00. This is calculated using the Most Favored Nation (MFN) duty rate of 4.0% ad valorem, applied to the declared customs value ($25,000 USD × 0.04 = $1,000.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 4002.60.
Which trade agreements reduce duties for HS 400260?
Several free trade agreements may reduce the applicable duty rate for HS 400260, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating isoprene rubber from Canada or Mexico can enter the United States duty-free, provided the importer possesses a valid origin declaration. For goods originating in the United Kingdom, preferential duty rates may be available under the UK-US Free Trade Agreement, often requiring a UK origin certificate.
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FAQ
What are the general import duty rates for Isoprene Rubber (IR) under HS code 400260?
The Most Favored Nation (MFN) duty rate for Isoprene Rubber (IR), classified under HS code 400260, is 0.00% ad valorem in the United States. For the European Union, the TARIC duty rate is also 0.00% ad valorem. In the United Kingdom, the duty rate is Free. It is crucial to consult the specific tariff schedule of the importing country at the time of importation, as rates can change. Official sources include the US International Trade Commission (USITC) for the US, the EU TARIC database for the EU, and the UK Trade Tariff for the UK.
What are the classification criteria for Isoprene Rubber (IR) under HS code 400260?
HS code 400260 specifically covers 'Isoprene rubber (IR)'. Isoprene rubber is a synthetic rubber that is chemically identical to natural rubber, produced by polymerizing isoprene. It is characterized by its high cis-1,4 content, which gives it properties similar to natural rubber, such as elasticity and resilience. Classification under this code requires that the product is synthetic rubber and specifically identified as isoprene rubber. It is important to distinguish it from other synthetic rubbers or natural rubber itself. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide detailed guidance on distinguishing between different types of synthetic rubbers.
How is the import duty for Isoprene Rubber (IR) calculated, and can you provide an example?
The import duty for Isoprene Rubber (IR) under HS code 400260 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 0.00%, the duty amount would be $0.00 regardless of the value. If, hypothetically, a country had a 3.5% ad valorem duty rate, and you imported 1,000 kg of Isoprene Rubber with a declared customs value of $2,000, the duty calculation would be: 3.5% of $2,000 = $70.00. Always confirm the applicable duty rate and valuation rules with the customs authority of the importing country.
Are there any preferential duty rates or trade agreements that affect imports of Isoprene Rubber (IR) under HS code 400260?
Yes, preferential duty rates may apply to Isoprene Rubber (IR) under HS code 400260 depending on the origin of the goods and applicable trade agreements. For example, goods originating from countries with a Free Trade Agreement (FTA) with the importing country may benefit from reduced or zero duties. Importers and customs brokers must ensure they have the necessary documentation, such as a Certificate of Origin, to claim preferential treatment. It is essential to verify the specific provisions of FTAs like the USMCA (United States-Mexico-Canada Agreement) or EU trade agreements with partner countries, as eligibility criteria and rules of origin must be met.
What documentation is typically required for importing Isoprene Rubber (IR) under HS code 400260?
Standard documentation for importing Isoprene Rubber (IR) under HS code 400260 typically includes a commercial invoice, packing list, and bill of lading or air waybill. To ensure accurate classification and duty assessment, a detailed product description specifying it as 'Isoprene Rubber (IR)' is crucial. If claiming preferential treatment under a trade agreement, a Certificate of Origin or other proof of origin documentation will be required. Depending on the importing country's regulations, a Material Safety Data Sheet (MSDS) or specific safety certifications might also be necessary. Customs brokers play a vital role in ensuring all required documents are accurately prepared and submitted.