HS 400520 Solutions; dispersions other than those of subheading 4005 10
Quick Answer: Rubber, in primary forms, in solutions or dispersions other than masterbatches, imported under HS 400520 enters the UK at 0.00%, the EU at 0.00%, and the US at a range from Free to 20.00% ad valorem. This classification specifically covers natural or synthetic rubber that has been dissolved or dispersed in a liquid medium, excluding pre-mixed compounds (masterbatches) covered by subheading 400510. Importers should verify the specific US duty rate based on the exact nature of the solution or dispersion. CustomTariffs aggregates this data, highlighting the need for careful product description and jurisdictional rate verification for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4005200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4005200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4005200000 | 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 400520 cover?
This subheading covers compounded rubber in plates, sheets, or strip, specifically in the form of solutions or dispersions, excluding those compounded with carbon black or silica and other reinforcing fillers under subheading 4005.10. According to the World Customs Organization's Harmonized System Nomenclature, this category includes preparations of natural or synthetic rubber with various additives, presented in liquid or semi-liquid form, intended for further processing. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, emphasizing that these are rubber compounds where the rubber is dissolved or dispersed in a solvent or other medium.
What falls outside HS 400520?
The following products are excluded from HS 400520: compounded rubber in solid forms, rubber solutions or dispersions that have undergone vulcanization or cross-linking, and products specifically classified under subheading 4005.10, which are rubber compounded with reinforcing fillers like carbon black or silica. Also excluded are finished rubber articles, adhesives based on rubber where the rubber is not the primary component, and rubber latex. For instance, a ready-to-use rubber adhesive for footwear would likely be classified elsewhere, not under this subheading.
What are common classification mistakes for HS 400520?
A common error is misinterpreting the "solutions; dispersions" aspect of this subheading. Importers may incorrectly classify solid forms of compounded rubber or products where the rubber is not the primary component. Furthermore, confusion can arise with subheading 4005.10, leading to misclassification if reinforcing fillers are present but not adequately identified. Adherence to General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid these mistakes.
How should importers classify products under HS 400520?
The correct procedure for classifying products under HS 400520 involves a thorough examination of the product's composition and presentation. Importers and customs brokers must verify that the product is compounded rubber presented as a solution or dispersion, and not as a solid. They should consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and review the explanatory notes for Chapter 40. Confirmation of the absence of specific reinforcing fillers covered by 4005.10 is also essential.
How is the duty calculated for products under HS 400520?
A 500-liter drum of a synthetic rubber solution, declared at a customs value of $2,500 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is $2,500 USD × 10% = $250.00. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 4005.20.0000.
Which trade agreements reduce duties for HS 400520?
Several free trade agreements may reduce the applicable duty rate for HS 400520, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible products from developing countries. To claim preference under USMCA, a compliant origin declaration is required, while for GSP, a GSP Form A is typically needed for customs clearance.
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FAQ
What are the typical import duty rates for HS code 400520 (Solutions; dispersions of rubber, other than those of subheading 4005 10)?
Import duty rates for HS code 400520 can vary significantly by country. For instance, the United States applies a Most Favored Nation (MFN) duty rate of 2.5% ad valorem. In the European Union, under the TARIC system, the rate is often 1.7% ad valorem, though preferential rates may apply. The United Kingdom's Trade Tariff typically lists a rate of 1.7% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates, as well as any applicable preferential rates under trade agreements.
How is the import duty for HS code 400520 calculated? Can you provide an example?
The duty for HS code 400520 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of rubber solution valued at $10,000 USD is imported into the United States and the MFN duty rate is 2.5%, the import duty would be $10,000 USD × 0.025 = $250 USD. Always ensure your customs value is correctly declared and that you are applying the correct duty rate based on the origin of the goods and any applicable trade agreements.
What are the key classification criteria for goods falling under HS code 400520?
HS code 400520 covers 'Solutions; dispersions other than those of subheading 4005 10'. This means the product must be rubber (natural or synthetic) that has been processed into a liquid form, either as a solution (dissolved in a solvent) or a dispersion (finely divided rubber particles suspended in a liquid medium). The critical distinction from subheading 4005 10 is that 4005 10 covers 'Prepared rubber compounds with silica or silicates', which are typically solid or semi-solid mixtures. Therefore, if your product is a liquid preparation of rubber, it likely falls under 400520, provided it meets the general conditions for 'prepared rubber' under Chapter 40.
What documentation is typically required for importing goods classified under HS code 400520?
Standard import documentation for HS code 400520 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the nature of the rubber solution or dispersion, additional documents may be required. This could include a certificate of origin to claim preferential duty rates under trade agreements, safety data sheets (SDS) if the product contains hazardous solvents, and potentially specific import permits or licenses if the product is subject to regulatory controls. Always verify the specific requirements with the customs authority of the destination country.
Do trade agreements, such as USMCA or EU Free Trade Agreements, impact the duty rates for HS code 400520?
Yes, trade agreements can significantly impact duty rates for HS code 400520. For example, if the rubber solution or dispersion originates from a country that is a party to a Free Trade Agreement (FTA) with the importing country, it may qualify for reduced or zero duty rates. To benefit from these preferential rates, importers must typically provide a valid certificate of origin that proves the goods meet the rules of origin stipulated in the respective trade agreement. For instance, goods originating in Canada or Mexico and meeting USMCA rules of origin might enter the US duty-free. Similarly, goods originating from countries with FTAs with the EU may benefit from reduced TARIC rates. It is essential to consult the specific provisions of the relevant trade agreement and ensure compliance with its origin requirements.