HS 400299 Other
Quick Answer: Synthetic rubber, not elsewhere specified, imported under HS 400299 enters the UK at 0.00%, the EU at 2.90% (MFN), and the US at 20% (MFN). This classification applies to various synthetic rubbers that do not fit into more specific subheadings within Chapter 40, such as certain types of styrene-butadiene rubber (SBR) or polybutadiene rubber (BR) when not specifically listed. Importers should verify the exact composition and properties of their synthetic rubber to ensure correct classification, as minor variations can lead to different HS codes and duty rates. CustomTariffs aggregates this data, highlighting the need for careful review of national tariff schedules for precise application.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002991000 | 0.00 % | — | — |
| 4002990000 | — | — | — |
| 4002999000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002990000 | — | — | — |
| 4002991000 | 2.90 % | — | — |
| 4002999000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4002990000 | 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 400299 cover?
This subheading covers synthetic rubbers and factice derived from oils, in primary forms or in plates, sheets, or strip, which are not specifically enumerated in preceding subheadings of heading 4002. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this includes various synthetic rubbers that do not fit into categories like styrene-butadiene rubber (SBR), butadiene rubber (BR), isoprene rubber (IR), or ethylene-propylene-non-conjugated diene rubber (EPDM). It encompasses a broad range of polymers produced through polymerization processes, often used in manufacturing tires, hoses, seals, and footwear.
What falls outside HS 400299?
The following products are excluded from HS 400299: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums (heading 4001); synthetic rubbers of specific types such as styrene-butadiene rubbers (SBR), polybutadiene rubbers (BR), polyisoprene rubbers (IR), and ethylene-propylene-non-conjugated diene rubbers (EPDM) (subheadings 4002.11 to 4002.89); and products of vulcanized rubber (Chapter 40, Note 1(a)). For instance, finished rubber tires (heading 4011) or rubber footwear (Chapter 64) are not classified here, nor are rubber articles like hoses or belts (heading 4009 or 4010).
What are common classification mistakes for HS 400299?
A common error is misclassifying synthetic rubbers that have undergone specific modifications or are presented in a form that aligns with a more specific subheading. For example, synthetic rubbers that are copolymers of butadiene and styrene, or those that are specifically emulsified or solution polymerized, might be incorrectly placed in 400299 when they belong to subheadings like 4002.11 (Styrene-butadiene rubbers (SBR) and phenylbutadiene-styrene rubbers) or 4002.19 (Other). Adherence to General Interpretative Rule 3(c) and the specific notes within Chapter 40 is crucial to avoid such mistakes.
How should importers classify products under HS 400299?
The correct procedure for classifying products under HS 400299 involves a detailed examination of the product's chemical composition and physical form. Importers and customs brokers must first consult the WCO Harmonized System Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or EU TARIC. They should determine if the synthetic rubber is a specific type covered by a more precise subheading (e.g., SBR, BR, EPDM). If it is not, and it is a synthetic rubber or factice derived from oils in primary forms or in plates, sheets, or strip, then 400299 is the appropriate classification.
How is the duty calculated for products under HS 400299?
A shipment of 1,000 kilograms of "Other" synthetic rubber, declared at a customs value of $2,500 USD, would attract a US duty of $375.00. This is calculated using the U.S. Most Favored Nation (MFN) duty rate of 15% ad valorem (15% × $2,500 USD = $375.00), as published in the USITC Harmonized Tariff Schedule. It is important to note that specific synthetic rubbers might have different rates, and this example assumes a general 15% MFN rate for a non-specified type under 400299.
Which trade agreements reduce duties for HS 400299?
Several free trade agreements may reduce the applicable duty rate for HS 400299, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. Documentation required to claim preference typically includes a self-certified origin statement for USMCA or a certificate of origin for other agreements, depending on the specific jurisdiction and the value of the goods.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the general import duty rate for HS code 400299, covering 'other' synthetic rubbers and factice derived from oils?
The Most Favored Nation (MFN) duty rate for HS code 400299 can vary. For example, under the US Harmonized Tariff Schedule (HTS), the general rate is 2.90% ad valorem. However, it is crucial to consult the latest HTSUS or relevant national tariff schedule for the most current and specific rate applicable to your import, as rates can change. The World Customs Organization (WCO) provides the foundational HS Nomenclature, but national tariff schedules detail specific duty rates.
How is the import duty for HS code 400299 calculated, and can you provide an example?
The duty calculation depends on the specific duty rate applied. If the rate is 'ad valorem,' it's a percentage of the declared value of the goods. For instance, if the MFN duty rate is 2.90% ad valorem and you import 1,000 kg of a product classified under 400299 with a declared value of $5,000 USD, the duty would be calculated as: 2.90% of $5,000 = 0.029 * $5,000 = $145 USD. Some products under this code might have specific duties (e.g., per kilogram), so always verify the rate basis in the applicable tariff schedule.
Are there preferential duty rates available for HS code 400299 under trade agreements?
Yes, preferential duty rates may be available for HS code 400299 depending on the origin of the goods and the existence of trade agreements between the importing and exporting countries. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the United States might qualify for a 0.00% duty rate under the HTSUS. Importers and customs brokers must ensure they have the necessary proof of origin documentation, such as a Certificate of Origin, to claim preferential treatment. Always refer to the specific tariff schedule (e.g., USITC HTS, EU TARIC) for details on preferential rates and requirements.
What documentation is typically required for importing goods classified under HS code 400299?
Standard import documentation for HS code 400299 typically includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the specific product and its origin, additional documents might be necessary. If claiming preferential duty rates under a trade agreement, a Certificate of Origin or other proof of origin is essential. For certain synthetic rubbers, specific safety data sheets (SDS) or chemical composition declarations may be required by regulatory bodies to ensure compliance with health, safety, and environmental standards. Consulting the importing country's customs authority or a customs broker is advised.
How do I determine if a specific 'other' synthetic rubber or factice falls under HS code 400299 versus a more specific subheading?
HS code 400299 is a residual category for synthetic rubbers and factice derived from oils that are not specifically listed under more precise subheadings within Chapter 40 of the Harmonized System. To classify correctly, you must first review all preceding subheadings within heading 4002 (e.g., 4002.11 for Styrene-Butadiene Rubber (SBR), 4002.20 for Butyl Rubber, etc.). If your product does not meet the specific criteria for those more detailed codes, and it is indeed a synthetic rubber or factice derived from oils, then 400299 is likely the correct classification. Referencing the Explanatory Notes to the Harmonized System and the General Rules for the Interpretation of the Harmonized System (GRI) is crucial for accurate classification. Consulting with a customs broker or using official tariff classification tools from sources like the USITC or EU TARIC can also provide guidance.