HS 400591 Other
Quick Answer: Rubber, in primary forms or plates, sheets, or strips, not otherwise specified under HS 4005, enters the UK at 0.00%, the EU at 0.00%, and the US at a range of Free to 20.00% ad valorem, depending on specific product characteristics and origin. This residual category, HS 4005.91, captures various forms of compounded rubber that do not fit into more specific subheadings within Chapter 40. Importers should carefully review the US Harmonized Tariff Schedule for precise duty rates, as the 20% rate is a significant consideration. CustomTariffs aggregates this data, highlighting the need for detailed product descriptions to ensure accurate classification and duty assessment across different jurisdictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4005910000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4005910000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4005910000 | 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 400591 cover?
This subheading covers "other" forms of rubber, specifically unvulcanized natural or synthetic rubber, compounded with various substances, that do not fall under the more specific subheadings of HS 4005. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes rubber that has been mixed with reinforcing fillers, plasticizers, or other agents, but which has not yet undergone vulcanization. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this broad scope for unvulcanized compounded rubber not otherwise specified.
What falls outside HS 400591?
The following products are excluded from HS 400591: vulcanized rubber, which has undergone a chemical process to improve its strength and elasticity; natural or synthetic rubber in its uncompounded form (classified under HS 4001 or 4002 respectively); and articles made from rubber, such as tires (HS 4011) or footwear (Chapter 64). Also excluded are rubber solutions and dispersions (HS 400510) and rubber, in primary forms or in plates, sheets or strip, compounded with carbon black or silica (HS 400599).
What are common classification mistakes for HS 400591?
A common error is misclassifying vulcanized rubber as unvulcanized under HS 400591. According to General Rule of Interpretation (GRI) 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify compounded rubber that has specific additives or processing methods covered by other subheadings within HS 4005, such as those for compounded with carbon black or silica.
How should importers classify products under HS 400591?
The correct procedure for classifying products under HS 400591 involves a thorough examination of the product's composition and processing. Importers and customs brokers must determine if the rubber is unvulcanized and if it has been compounded with other substances. Consulting the WCO Explanatory Notes, the USITC HTS, or the EU TARIC database for specific product descriptions and examples is crucial. If the product is unvulcanized compounded rubber and not specifically covered by another subheading within HS 4005, then HS 400591 is the appropriate classification.
How is the duty calculated for products under HS 400591?
A shipment of 1,000 kilograms of unvulcanized synthetic rubber compounded with reinforcing fillers, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.03 = $150.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 400591.
Which trade agreements reduce duties for HS 400591?
Several free trade agreements may reduce the applicable duty rate for HS 400591, 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. Additionally, the Generalized System of Preferences (GSP) may 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 beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 4005.91?
HS code 4005.91, covering 'Other' forms of compounded rubber, has varying duty rates depending on the importing country. For example, the United States applies a Most Favored Nation (MFN) duty rate of 2.5% ad valorem. The European Union, under the TARIC system, often assigns a rate of 4.5% ad valorem. The United Kingdom's Trade Tariff typically lists a rate of 4.5% ad valorem. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates, as these can change and may be subject to specific trade agreements or temporary suspensions.
How is the duty calculated for HS code 4005.91, using a hypothetical example?
The duty for HS code 4005.91 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if a shipment of compounded rubber under HS 4005.91 has a declared customs value of $10,000 USD and the applicable duty rate is 2.5% (e.g., US MFN rate), the import duty would be calculated as: $10,000 (Value) × 0.025 (Duty Rate) = $250 USD. Always ensure accurate valuation and confirm the correct duty rate for the specific import.
What are the classification criteria for goods falling under HS code 4005.91?
HS code 4005.91 falls under Chapter 40 of the Harmonized System, which deals with rubber and articles thereof. Specifically, it is within heading 4005, 'Plates, sheets, strip, rods and profile shapes, of vulcanized rubber, unhardened.' The subheading 4005.91 is for 'Other' forms not specified elsewhere within 4005. This generally includes compounded rubber that has been mixed with reinforcing fillers (like carbon black or silica), plasticizers, antioxidants, or other agents to impart specific properties, and is presented in forms such as powders, granules, or uncured sheets, not yet manufactured into final products like tires or hoses. Classification relies on the composition and physical form of the rubber compound.
What documentation is typically required for importing goods classified under HS code 4005.91?
When importing goods under HS code 4005.91, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin if preferential duty rates are being claimed under a trade agreement. Depending on the country of import and the specific nature of the compounded rubber, additional certifications related to safety, environmental compliance, or chemical composition might be requested by customs authorities. It is advisable to check with the importing country's customs agency for any specific import permits or declarations.
Do preferential trade agreements affect the duty rates for HS code 4005.91?
Yes, preferential trade agreements can significantly affect the duty rates for HS code 4005.91. For example, if a country is a party to a Free Trade Agreement (FTA), goods originating from another member country may be eligible for reduced or zero duty rates. To claim these preferential rates, importers must typically provide a valid Certificate of Origin demonstrating that the compounded rubber meets the rules of origin stipulated in the agreement. Importers and customs brokers should always investigate applicable FTAs and ensure compliance with their specific requirements, such as proper documentation and origin verification, to benefit from reduced tariffs.