HS 400291 Other
Quick Answer: Synthetic rubber, not elsewhere specified, imported under HS 400291 enters the UK at 0.00%, the EU at 0.00%, and the US at 20% (MFN rate) or duty-free. This classification applies to synthetic rubbers that do not fall under the more specific categories within HS 4002, such as styrene-butadiene rubber (SBR) or polybutadiene rubber (BR). Importers should verify the specific type of synthetic rubber and consult the relevant national tariff schedules for precise duty rates and any applicable quotas or trade agreements. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002910000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002910000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002910000 | 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 400291 cover?
This subheading covers synthetic rubber and factice derived from oils, in primary forms or in plates, sheets, or strip, that are not specifically enumerated in preceding subheadings of heading 4002. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes various synthetic rubbers not falling under categories like styrene-butadiene rubber (SBR) or butadiene rubber (BR). The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail, generally encompassing synthetic rubbers with specific chemical compositions or physical properties not otherwise classified within heading 4002, such as certain types of polybutadiene or isoprene rubber if not specifically listed.
What falls outside HS 400291?
The following products are excluded from HS 400291: natural rubber and its derivatives, synthetic rubbers specifically classified under subheadings 4002.11 (styrene-butadiene rubber (SBR) and carboxylated styrene-butadiene rubber (XSBR)) or 4002.19 (other styrene-butadiene rubber (SBR) and carboxylated styrene-butadiene rubber (XSBR)), and other specific types of synthetic rubber like butadiene rubber (BR) or isoprene rubber (IR) if they have their own dedicated subheadings. Products that have undergone further processing beyond primary forms, plates, sheets, or strips, such as vulcanized rubber articles or compounded rubber, are also excluded and would typically fall under different chapters or headings.
What are common classification mistakes for HS 400291?
A common error is misclassifying synthetic rubber based solely on its general appearance or intended use without considering its specific chemical composition or whether it fits into a more specific subheading within heading 4002. For instance, mistaking a specialized synthetic rubber for a general-purpose one, or failing to identify if a product is a blend that should be classified according to its principal constituent. Adherence to General Interpretative Rule 3(b) for mixtures and composite goods, and Rule 3(c) for the most specific description, is crucial to avoid misclassification.
How should importers classify products under HS 400291?
The correct procedure for classifying products under HS 400291 involves a detailed examination of the product's technical specifications, including its chemical composition, manufacturing process, and physical form. Importers and customs brokers must consult the official HS Nomenclature, relevant national tariff schedules (e.g., USITC HTS, EU TARIC, UK Trade Tariff), and potentially seek technical data sheets from the manufacturer. The classification should be based on the most specific description that accurately reflects the product's characteristics, ensuring it does not meet the criteria for a more specific subheading within heading 4002.
How is the duty calculated for products under HS 400291?
A shipment of 1,000 kilograms of polybutadiene rubber, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the customs value: 5.0% × $2,500 USD = $125.00. This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 4002.91.9000, which is the specific subheading for "Other" synthetic rubber not elsewhere specified.
Which trade agreements reduce duties for HS 400291?
Several free trade agreements may reduce the applicable duty rate for HS 400291, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free duty rates for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible 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 benefits, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for synthetic rubber of HS code 400291?
HS code 400291 covers 'Other' synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip. Duty rates vary significantly by importing country. For example, the U.S. Most Favored Nation (MFN) rate is 0.00% ad valorem. However, the EU's TARIC system may list rates such as 20% ad valorem for certain origins, while the UK Trade Tariff might show 'Free' (0.00%) under specific trade agreements. Importers must consult the specific tariff schedule of the destination country for precise rates applicable to their origin of goods.
How is the duty calculated for HS code 400291 if a 20% ad valorem rate applies?
Ad valorem duties are calculated as a percentage of the declared customs value of the goods. For instance, if a shipment of synthetic rubber classified under HS 400291 has a customs value of $10,000 and the applicable duty rate is 20% ad valorem, the import duty would be $10,000 × 20% = $2,000. It is crucial to ensure the customs value is correctly declared according to the importing country's valuation rules (e.g., WTO Valuation Agreement).
What documentation is typically required when importing goods under HS code 400291?
Standard documentation for importing synthetic rubber under HS 400291 generally includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Depending on the importing country and the specific type of synthetic rubber, additional certifications regarding chemical composition, safety standards, or compliance with environmental regulations may be necessary. Customs brokers should verify specific requirements with the destination country's customs authority.
Are there preferential duty rates available for HS code 400291 under trade agreements?
Yes, preferential duty rates for HS code 400291 can be available under various trade agreements. For example, goods originating from countries that are part of the EU's Generalized Scheme of Preferences (GSP) or specific Free Trade Agreements (FTAs) with the EU may benefit from reduced or zero duty rates. Similarly, the UK has FTAs that could impact duties on goods entering the UK. To claim preferential treatment, importers typically need a valid proof of origin, such as a EUR.1 certificate or an origin declaration on the invoice, issued by the exporter in the eligible country.
What are the key criteria for classifying synthetic rubber under HS code 400291 versus other headings?
HS code 400291 falls under Chapter 40, which covers rubber and articles thereof. This specific code is for 'Other' synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip. Classification hinges on whether the material is synthetic rubber (polymers produced by chemical synthesis) and not specifically covered by preceding headings within 4002 (which detail specific types like styrene-butadiene rubber (SBR), butadiene rubber (BR), isoprene rubber (IR), etc.). If the synthetic rubber does not fit the descriptions of 4002.10 through 4002.80, it would likely be classified under 4002.91. Consulting the Explanatory Notes to the Harmonized System and national tariff rulings is essential for accurate classification.