HS 400270 Ethylene-propylene-non-conjugated diene rubber (EPDM)
Quick Answer: Ethylene-propylene-non-conjugated diene rubber (EPDM) imported under HS 400270 enters the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN tariff, though a 20% rate is also listed. This classification covers synthetic rubber produced from ethylene, propylene, and a non-conjugated diene monomer. EPDM is known for its excellent resistance to heat, ozone, weathering, and chemicals, making it suitable for applications such as automotive parts, roofing membranes, and electrical insulation. Importers should verify the specific duty rate applicable to their shipment based on the origin and any preferential trade agreements. CustomTariffs aggregates this information for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002700000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002700000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002700000 | 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 400270 cover?
This subheading covers synthetic rubber of the ethylene-propylene-non-conjugated diene terpolymer (EPDM) type, in primary forms or in plates, sheets, or strip. As defined by the World Customs Organization (WCO) Harmonized System Nomenclature, EPDM is a synthetic rubber characterized by its backbone of ethylene and propylene units, with a small percentage of a non-conjugated diene monomer incorporated to allow for vulcanization. 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 polymer, typically supplied in bales or granules, before it is compounded or manufactured into finished articles.
What falls outside HS 400270?
The following products are excluded from HS 400270: finished or semi-finished articles made from EPDM, such as hoses, belts, seals, or molded parts, which would be classified under their respective headings based on their function or material composition. Also excluded are other types of synthetic rubber not meeting the specific ethylene-propylene-non-conjugated diene terpolymer definition, such as styrene-butadiene rubber (SBR) or nitrile rubber (NBR). Blends of EPDM with other polymers, unless EPDM is the predominant component and the blend is still considered a primary form of EPDM, may also fall under different classifications. For instance, a fully manufactured automotive seal would be classified elsewhere, not as raw EPDM.
What are common classification mistakes for HS 400270?
A common error is misclassifying compounded EPDM or finished articles as raw EPDM under HS 400270. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a product is a finished article, it should be classified as such. Importers may also mistakenly classify EPDM that has undergone significant processing beyond the primary forms (e.g., pre-vulcanized or heavily filled compounds) under this subheading. It is crucial to examine the exact nature and degree of processing to ensure correct classification.
How should importers classify products under HS 400270?
The correct procedure for classifying products under HS 400270 involves a thorough examination of the product's technical specifications and physical form. Importers and customs brokers must verify that the material is indeed an ethylene-propylene-non-conjugated diene terpolymer and is presented in its primary form, such as bales, granules, or sheets. Consulting the WCO HS Explanatory Notes and the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) is essential. Obtaining a detailed technical data sheet from the supplier, confirming the polymer composition and form, is a critical step in the classification process.
How is the duty calculated for products under HS 400270?
A shipment of 10,000 kilograms of EPDM rubber, declared at a customs value of $25,000 USD, would attract a US duty of $1,750. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared customs value ($25,000 USD × 0.070 = $1,750). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4002.70.0000. It is important to note that specific import duties can vary based on origin and trade agreements.
Which trade agreements reduce duties for HS 400270?
Several free trade agreements may reduce the applicable duty rate for HS 400270. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) can result in a duty of Free for EPDM originating from Canada or Mexico, provided the necessary origin documentation, such as a USMCA certification of origin, is submitted. Similarly, the European Union's trade agreements with various countries may offer preferential rates. For instance, EPDM originating from the United Kingdom under the EU-UK Trade and Cooperation Agreement would also be eligible for Free entry, requiring an EUR.1 movement certificate or an origin declaration on the invoice.
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FAQ
What are the typical import duty rates for Ethylene-propylene-non-conjugated diene rubber (EPDM) under HS code 400270?
The import duty rates for HS code 400270 (Ethylene-propylene-non-conjugated diene rubber (EPDM)) vary by country. For example, the United States applies a 0.00% duty rate under the Most Favored Nation (MFN) tariff. The European Union, under the TARIC system, also generally has a 0.00% duty rate for EPDM. The United Kingdom's Trade Tariff typically lists a 0.00% duty rate. It is crucial to verify the specific rate applicable to the importing country and any applicable trade agreements.
What are the key classification criteria for EPDM under HS code 400270?
HS code 400270 specifically covers 'Ethylene-propylene-non-conjugated diene rubber (EPDM), in primary forms or in plates, sheets or strip'. The primary classification criterion is the chemical composition, which must be a synthetic rubber based on ethylene, propylene, and a non-conjugated diene. The material must also be presented in its primary forms (e.g., bales, granules) or as plates, sheets, or strip. If the EPDM is compounded with other materials or manufactured into specific articles, it may fall under a different HS code.
How is the import duty for EPDM calculated, and can you provide an example?
The duty calculation for EPDM (HS 400270) typically depends on whether the duty rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit of quantity). For example, if a country has a 3.5% ad valorem duty rate and you import 1,000 kg of EPDM valued at $2,000 USD, the duty would be calculated as follows: Duty = Value × Duty Rate = $2,000 USD × 3.5% = $70 USD. If the duty were specific, say $0.10 per kg, the calculation would be: Duty = Quantity × Duty Rate = 1,000 kg × $0.10/kg = $100 USD. Always confirm the specific duty basis (ad valorem or specific) and rate from the importing country's tariff schedule.
What documentation is typically required for importing EPDM under HS code 400270?
Standard documentation for importing EPDM (HS 400270) includes a commercial invoice detailing the quantity, value, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin. Depending on the importing country and the source of the goods, additional documentation may be required, such as a material safety data sheet (MSDS) or a technical data sheet confirming the EPDM's composition. Importers should consult the customs authority of the destination country for a comprehensive list of requirements.
Do common trade agreements, such as USMCA or EU trade deals, offer preferential duty rates for EPDM (HS 400270)?
Yes, common trade agreements can significantly impact duty rates for EPDM (HS 400270). For instance, under the United States-Mexico-Canada Agreement (USMCA), EPDM originating from Canada or Mexico may qualify for duty-free entry into the United States, provided it meets the agreement's rules of origin. Similarly, EPDM imported into the EU from countries with preferential trade agreements may benefit from reduced or eliminated duties. To claim preferential treatment, importers must ensure the EPDM meets the specific rules of origin for the relevant trade agreement and possess the necessary proof of origin documentation.