HS 400811 Of cellular rubber
Quick Answer: Cellular rubber products imported under HS 400811 enter the UK at 2.00%, the EU at 3.00%, and the US with varied rates including Free, 3.3%, and 25% ad valorem. This code specifically covers articles of cellular rubber, meaning rubber that has been expanded to create a porous, sponge-like structure. This includes items like foam rubber sheets, blocks, and molded shapes. Importers should be aware of the significant duty rate disparities across major markets, necessitating careful tariff determination for cost-effective trade. CustomTariffs aggregates this information, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4008110000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4008110000 | 3.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4008111000 | Free | — | ["kg"] |
| 400811 | — | — | — |
| 4008115000 | 3.3% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 4008.11?
Imports of Of cellular rubber may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 400811 cover?
This subheading covers cellular rubber in primary forms or in plates, sheets, or strip, specifically when it is of cellular rubber. According to the World Customs Organization's Harmonized System Nomenclature, Heading 4008 pertains to "Plates, sheets, rod and profile shapes, of rubber, vulcanized other than hard rubber." Subheading 4008.11, as defined by the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, specifically isolates products made from cellular rubber, distinguishing them from solid rubber forms within the same heading.
What falls outside HS 400811?
The following products are excluded from HS 400811: solid rubber articles, whether in primary forms or as plates, sheets, or strip, which are classified under HS 4008.19. Additionally, products made from cellular materials other than rubber, such as cellular plastics (e.g., polyurethane foam, HS 3921.13) or cellular paper (HS 4811.90), are not covered. Articles of vulcanized rubber that are not cellular, even if they are in sheet or plate form, will also fall outside this specific subheading.
What are common classification mistakes for HS 400811?
A common error is misinterpreting the "cellular" characteristic of the rubber. Importers may incorrectly classify solid rubber sheets or profiles under 4008.11, when they should be classified under 4008.19. This mistake often arises from a lack of detailed product knowledge or failure to consult the explanatory notes to the Harmonized System, which clarify the distinction between cellular and non-cellular rubber structures. Adherence to General Rule of Interpretation (GRI) 1, which states classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 400811?
The correct procedure for classifying products under HS 400811 involves a detailed examination of the material's physical structure. Importers and customs brokers must ascertain if the rubber is indeed cellular, meaning it contains a multitude of cells, either closed or open, throughout its mass. This can often be confirmed by reviewing product specifications, technical data sheets, or by physical inspection. If the product meets the criteria for cellular rubber and is presented in primary forms or as plates, sheets, or strip, then HS 4008.11 is the appropriate classification.
How is the duty calculated for products under HS 400811?
A shipment of 100 kilograms of cellular rubber sheeting, declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% of $500 USD = $50.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 4008.11.0000.
Which trade agreements reduce duties for HS 400811?
Several free trade agreements may reduce the applicable duty rate for HS 400811. For goods originating from Canada or Mexico, the United States-Mexico-Canada Agreement (USMCA) can provide duty-free entry. For goods originating from the United Kingdom, the UK-US Free Trade Agreement (if enacted and applicable) or other bilateral agreements may offer preferential rates, potentially Free. Documentation required typically includes a USMCA Certificate of Origin or a self-certified origin statement for USMCA. For EU preferences, a EUR.1 movement certificate is generally required.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 400811 (plates, sheets, strip, rod and profile, of cellular rubber)?
Import duty rates for HS code 400811 vary significantly by importing country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 2.5% ad valorem. However, preferential rates may apply under trade agreements. The EU's TARIC system and the UK Trade Tariff also list specific rates, which can range from free to several percent. Always consult the specific tariff schedule of the destination country for the applicable duty.
How is the duty for HS code 400811 calculated? Can you provide an example?
The duty for HS code 400811 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if cellular rubber sheets valued at $10,000 are imported into the U.S. and the MFN duty rate is 2.5%, the calculated duty would be $10,000 (value) × 0.025 (duty rate) = $250. Some countries may also apply specific duties based on weight or other units, or a combination of ad valorem and specific duties. Always verify the basis of duty calculation in the destination country's tariff.
What are the key classification criteria for goods falling under HS code 400811?
HS code 400811 specifically covers plates, sheets, strip, rod, and profile shapes made from cellular rubber. The defining characteristic is that the rubber is 'cellular,' meaning it contains a multitude of cells or pores, either open or closed, distributed throughout its mass. This cellular structure distinguishes it from solid rubber. The form (plate, sheet, strip, rod, profile) is also critical for classification within this heading.
What documentation is typically required for importing goods classified under HS code 400811?
Standard import documentation is generally required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the nature of the cellular rubber product, additional documents may be necessary. This could include a certificate of origin to claim preferential duty rates under trade agreements, or specific declarations regarding material composition or safety standards. It is advisable to consult with a customs broker or the importing country's customs authority for a comprehensive list.
Do trade agreements, such as the USMCA or EU Free Trade Agreements, affect the duty rates for HS code 400811?
Yes, trade agreements can significantly impact duty rates for HS code 400811. For example, goods originating in countries that are signatories to the United States-Mexico-Canada Agreement (USMCA) may be eligible for duty-free entry into the U.S. if they meet the rules of origin. Similarly, goods imported into the EU from countries with preferential trade agreements may benefit from reduced or eliminated duties. To claim these benefits, importers must typically provide a valid certificate of origin and ensure the goods meet all stipulated origin criteria.