HS 400599 Other
Quick Answer: Rubber, in primary forms or plates, sheets, or strip, not otherwise specified under HS 4005, enters the UK at 0.00%, the EU at 0.00%, and the US at a range from Free to 20% ad valorem. This residual classification, "Other," applies to compounded rubber that does not fit into more specific subheadings within Chapter 40. Importers should carefully review the specific composition and processing of their rubber goods to ensure accurate classification, as the US duty rate can vary significantly. According to CustomTariffs, understanding these jurisdictional differences is crucial for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4005990000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4005990000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4005990000 | 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 400599 cover?
This subheading covers other forms of rubber, specifically unvulcanized, in primary forms or plates, sheets, or strip, that have been compounded with reinforcing fillers or with other materials, but not otherwise mixed with other substances. According to the World Customs Organization's Harmonized System Explanatory Notes, this category is for rubber that has undergone initial processing beyond simple mixing, such as the incorporation of carbon black or silica for reinforcement, or other additives like plasticizers or antioxidants, but remains in a form suitable for further manufacturing. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope as the residual category for compounded rubber not specifically listed elsewhere within heading 4005.
What falls outside HS 400599?
The following products are excluded from HS 400599: vulcanized rubber, which has undergone a chemical process to improve elasticity, resilience, and strength; rubber in forms other than primary forms, plates, sheets, or strip, such as finished articles; and rubber compounded with substances that fundamentally alter its character beyond simple reinforcement or addition of processing aids. For instance, rubber mixed with significant amounts of textiles or metals, or rubber that has been molded into specific shapes for direct use, would be classified elsewhere. Uncompounded rubber, even if in primary forms, also falls outside this subheading.
What are common classification mistakes for HS 400599?
A common error is misclassifying rubber that has undergone further processing or has been mixed with other materials in a way that goes beyond the scope of "compounded" as defined by the Harmonized System. For example, rubber sheets with integrated textile reinforcement might be mistakenly classified here instead of in a more specific heading. Another mistake involves confusing this subheading with heading 4006, which covers "Other" forms of unvulcanized rubber and articles thereof, not otherwise specified. Adherence to General Interpretative Rule 1 and 3 is crucial to ensure correct classification based on the essential character and specific composition of the product.
How should importers classify products under HS 400599?
The correct procedure for classifying products under HS 400599 involves a detailed examination of the product's composition and form. Importers and customs brokers must first determine if the rubber is unvulcanized and in primary forms, plates, sheets, or strip. Subsequently, they need to verify that it has been compounded with reinforcing fillers or other materials, but not otherwise mixed. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and referencing the WCO Explanatory Notes for heading 4005 is essential to confirm that the product does not fit into a more specific subheading or a different heading altogether.
How is the duty calculated for products under HS 400599?
A shipment of 1,000 kilograms of unvulcanized synthetic rubber compounded with carbon black, declared at a customs value of $3,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($3,000 USD × 5.0% = $150.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for a product falling under HS code 4005.99.9000, which is the specific US subdivision for this category.
Which trade agreements reduce duties for HS 400599?
Several free trade agreements may reduce the applicable duty rate for HS 400599, including the United States-Mexico-Canada Agreement (USMCA), which can offer duty-free entry for qualifying goods originating from Canada or Mexico. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may provide preferential duty rates, potentially reducing the MFN rate to 0% or a lower percentage. To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing country's customs authority.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 4005.99?
HS code 4005.99, covering 'Other' forms of compounded rubber, has varying duty rates depending on the importing country and trade agreements. For instance, the U.S. Most Favored Nation (MFN) rate is 3.7% ad valorem. The EU's TARIC system may list different rates, and the UK Trade Tariff also specifies its own rates. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information. Always verify the applicable rate at the time of import.
How is the duty for HS code 4005.99 calculated, and can you provide an example?
The duty for HS code 4005.99 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 compounded rubber classified under 4005.99 has a customs value of $10,000 and the applicable duty rate is 3.7% (U.S. MFN rate), the import duty would be calculated as: $10,000 (value) × 0.037 (duty rate) = $370.00. Always ensure your customs value is correctly determined according to the relevant valuation rules.
What classification criteria distinguish goods under HS 4005.99 from other headings within Chapter 40?
HS code 4005.99 falls under 'Prepared rubber, unvulcanized, in primary forms or in plates, sheets or strip; mixtures based on natural or synthetic rubber, unvulcanized, in primary forms or in plates, sheets or strip'. This heading specifically covers compounded rubber that is not specifically listed under other subheadings of 4005 (e.g., containing added carbon black or silica, or containing added oils, plasticizers, etc.). If the compounded rubber does not fit into more specific descriptions within 4005, or if it is a mixture of rubber with other materials not covered by Chapter 40 (e.g., significant amounts of plastics), it would likely be classified under 4005.99. The key is that it remains unvulcanized rubber in primary forms or plates, sheets, or strip.
What documentation is typically required for importing goods under HS code 4005.99?
Standard import documentation for HS code 4005.99 generally includes a commercial invoice detailing the description of goods, quantity, unit price, and total value; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the country of import and the specific nature of the compounded rubber, additional documents may be required, such as a certificate of origin to claim preferential duty rates under trade agreements, or specific health or safety certificates if applicable. It is advisable to consult the importing country's customs authority or a customs broker for a comprehensive list.
How do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for HS code 4005.99?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 4005.99 if the goods meet the relevant rules of origin. For example, under the USMCA, compounded rubber originating from Canada, Mexico, or the United States may qualify for preferential duty rates, potentially reducing the duty to 0%. Similarly, free trade agreements between the EU and other partner countries can offer reduced or duty-free access. To benefit from these agreements, importers must possess a valid certificate of origin and ensure the goods comply with the specific rules of origin stipulated in the agreement. Always verify the preferential rates and eligibility requirements with the relevant trade agreement documentation.