HS 400821 Of non-cellular rubber
Quick Answer: Rubber sheeting and strip imported under HS 400821 enters the UK at 2.00%, the EU at 3.00%, and the US at 40% under the MFN rate. This classification specifically covers products made from non-cellular rubber, meaning solid or dense rubber that is not foamed or spongy. This distinction is crucial for accurate classification and duty assessment. Importers should be aware of the significant duty differential in the US market compared to the UK and EU. According to CustomTariffs data, understanding the precise composition of the rubber product is paramount to avoid misclassification and potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4008211000 | 2.00 % | — | — |
| 4008210000 | — | — | — |
| 4008219000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4008211000 | 3.00 % | — | — |
| 4008210000 | 3.00 % | — | — |
| 4008219000 | 3.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4008210000 | 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 400821 cover?
This subheading covers profiles of non-cellular rubber, specifically those that are not cellular or foamed. According to the World Customs Organization's Harmonized System Nomenclature, this category includes extruded or molded shapes of rubber, such as rods, tubes, and strips, provided they are not perforated or further processed into specific articles. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are essentially unworked or semi-finished rubber forms intended for further manufacturing, excluding finished goods.
What falls outside HS 400821?
The following products are excluded from HS 400821: cellular or foamed rubber profiles, which are classified under HS 400811 or 400819. Also excluded are rubber articles that have undergone significant processing to form specific end-use items, such as rubber hoses with fittings, rubber seals with specific dimensions for machinery, or rubber mats with patterned surfaces. Products made from rubberized fabrics or composites are also not covered by this subheading, as they fall under different HS chapters or headings.
What are common classification mistakes for HS 400821?
A common error is misclassifying finished rubber articles as profiles under HS 400821. For instance, a rubber gasket specifically designed for an automotive engine, even if it resembles a profile, should be classified based on its function or the heading for gaskets (e.g., HS 8484). Another mistake involves confusing non-cellular rubber profiles with those that are perforated or hollowed out, which might fall under different subheadings or even different headings depending on the degree of processing, as per General Rule of Interpretation 1.
How should importers classify products under HS 400821?
The correct procedure for classifying products under HS 400821 involves a thorough examination of the product's physical characteristics and intended use. Importers and customs brokers must determine if the rubber is non-cellular and if the product is presented as a profile (e.g., rod, tube, strip) rather than a finished article. Consulting the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the UK Trade Tariff, is crucial to ensure accurate classification.
How is the duty calculated for products under HS 400821?
A shipment of 1,000 kilograms of black rubber sealing strips, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $5,000 USD = $250.00. This rate is published in the USITC Harmonized Tariff Schedule for HS code 400821.90.00.
Which trade agreements reduce duties for HS 400821?
Several free trade agreements may reduce the applicable duty rate for HS 400821, 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 EU-UK Trade and Cooperation Agreement also offers preferential rates, potentially Free, for goods originating from the UK or EU. Documentation required to claim these preferences typically includes a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK trade, depending on the specific rules of origin and jurisdiction.
```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 400821, covering non-cellular rubber plates, sheets, strip, and profile shapes?
Import duty rates for HS code 400821 vary significantly by country and trade agreement. For example, under the U.S. Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is typically 3.00% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) may be lower or even free. The EU TARIC system and the UK Trade Tariff also show specific rates that can differ. Always consult the latest official tariff schedule for the importing country to determine the exact applicable duty.
How is the import duty for HS 400821 calculated, and can you provide an example?
The duty for HS code 400821 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported goods. For instance, if a shipment of non-cellular rubber sheets valued at $10,000 USD is imported into the U.S. with an MFN duty rate of 3.00%, the calculated duty would be $10,000 USD * 0.03 = $300 USD. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, so verifying the exact duty calculation method is crucial.
What documentation is typically required when importing goods classified under HS code 400821?
Standard import documentation for HS code 400821 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin if preferential duty rates are claimed. Depending on the importing country and the specific product, additional certifications regarding material composition, safety standards, or compliance with regulations (e.g., REACH in the EU) may be necessary. Always check the specific import requirements of the destination country.
Are there common trade agreements that offer reduced or duty-free entry for HS code 400821 into major markets like the US, EU, or UK?
Yes, trade agreements significantly impact duty rates for HS code 400821. For example, goods originating from countries with a Free Trade Agreement (FTA) with the United States may qualify for reduced or zero duty under HTS codes. Similarly, the EU has numerous Economic Partnership Agreements (EPAs) and Association Agreements that can provide preferential treatment for goods entering the EU market. The UK also has its own set of trade agreements post-Brexit. Importers must ensure they meet the rules of origin requirements stipulated in these agreements to benefit from preferential rates.
What are the key criteria for classifying rubber products under HS 400821, specifically distinguishing them from other rubber categories?
HS code 400821 falls under heading 4008, which covers 'Plates, sheets, strip and profile shapes, of vulcanized rubber, other than hard rubber'. The crucial distinction for 400821 is that the products must be of 'non-cellular rubber'. This means the rubber should not contain a cellular structure (like foam or sponge rubber, which would fall under other headings). Classification relies on the physical form (plates, sheets, strip, profile shapes) and the material's cellular or non-cellular nature, confirmed through product specifications and, if necessary, laboratory analysis.