HS 400932 With fittings
Quick Answer: Hose and tubing of vulcanized rubber, reinforced or
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4009320010 | — | — | — |
| 4009320090 | 2.00 % | — | — |
| 4009320000 | — | — | — |
| 4009320020 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4009320000 | — | — | — |
| 4009320010 | — | — | — |
| 4009320020 | 3.00 % | — | — |
| 4009320090 | 3.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 40093200 | 2.5% | Free (19 programs) | — |
| 4009320050 | — | — | ["kg"] |
| 4009320020 | — | — | ["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 4009.32?
Imports of With fittings 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, and 17 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 400932 cover?
This subheading covers tubes, pipes, and hoses of vulcanized rubber, reinforced or _alternately_ with other materials or _without_ other materials, specifically those that are fitted with connectors or fittings. According to the World Customs Organization's Harmonized System Explanatory Notes and the definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, these items are characterized by the presence of integral fittings that facilitate connection to other systems or equipment, such as couplings, flanges, or specialized end-pieces. The key differentiator is the presence of these attached fittings, which are not merely accessories but are part of the hose assembly.
What falls outside HS 400932?
The following products are excluded from HS 400932: tubes, pipes, and hoses of vulcanized rubber that are not reinforced or _alternately_ reinforced or _otherwise_ combined with other materials, or those that are reinforced or _alternately_ reinforced or _otherwise_ combined with other materials but are not fitted with connectors or fittings. For instance, unreinforced rubber hoses sold by the meter, or reinforced hoses with cut ends intended for subsequent fitting by the user, would not fall under this subheading. Similarly, rubber tubing used as simple conduits without any specialized connection mechanisms would be classified elsewhere, often under HS 400931 if reinforced, or other relevant headings if unreinforced.
What are common classification mistakes for HS 400932?
A common error is misinterpreting the term "fittings." Importers may mistakenly classify hoses with simple end treatments or generic cut ends as having fittings, when in fact, HS 400932 specifically refers to permanently attached connectors designed for system integration. General Rules for the Interpretation (GRI) of the Harmonized System, particularly GRI 1, emphasize that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If a hose is supplied with separate, unattached fittings, it would typically be classified as the hose itself, with the fittings potentially classified separately or under a different heading depending on their nature and intended use.
How should importers classify products under HS 400932?
The correct procedure for classifying products under HS 400932 involves a thorough examination of the product's construction and the presence of integrated fittings. Importers and customs brokers must verify that the rubber tubes, pipes, or hoses are indeed reinforced or _alternately_ reinforced with other materials and that they are permanently affixed with connectors or fittings designed for connection. Reviewing product specifications, technical drawings, and supplier declarations is crucial. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, for specific product descriptions and any relevant Chapter or Section Notes will ensure accurate classification.
How is the duty calculated for products under HS 400932?
A 5-meter hydraulic hose assembly, reinforced with steel wire, fitted with male threaded couplings on both ends, and declared at a customs value of $250 USD, would attract a US duty of $12.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS code 400932. The calculation is: 5% of $250 USD = $12.50. This assumes no preferential trade agreements apply and the goods are not subject to any additional duties or taxes.
Which trade agreements reduce duties for HS 400932?
Several free trade agreements may reduce the applicable duty rate for HS 400932, 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 Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for qualifying goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific certificate of origin for other agreements, depending on the jurisdiction and the specific trade pact's documentation requirements.
```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 400932, 'Tubes, pipes and hoses, of vulcanized rubber, reinforced or _with fittings_', and how do they vary by country?
The Most Favored Nation (MFN) duty rate for HS code 400932 can vary. For example, the United States applies a 3.00% ad valorem duty. The European Union, under its TARIC system, may have different rates depending on the specific type of rubber and country of origin, often ranging between 2.00% and 3.00% ad valorem. The United Kingdom's Trade Tariff also shows varying rates. Preferential duty rates are significantly lower or free for countries with trade agreements. For instance, under the US system, rates can be Free (A*, AU, B, BH, C, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), indicating zero duty for imports from partner countries like Australia, Canada, Chile, and Singapore. Always consult the specific tariff schedule of the importing country for the definitive rate applicable to your origin country.
What specific criteria determine if a rubber hose is classified under HS 400932 'with fittings' versus other subheadings within 4009?
HS code 400932 specifically applies to tubes, pipes, and hoses of vulcanized rubber that are reinforced (e.g., with textiles, metal wire, or plastics) and are fitted with connectors, couplings, or other end fittings. The key differentiator is the presence of these attached fittings. If the hose is merely reinforced but lacks any attached fittings, it would likely fall under HS code 400931. The fittings must be permanently affixed or designed to be permanently affixed to the hose for it to be classified under 400932. Examples of fittings include threaded couplings, clamps, or specialized connectors.
What documentation is typically required for importing goods classified under HS 400932?
Standard import documentation for HS 400932 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 country of origin and destination, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or product literature that confirms the construction and reinforcement of the rubber hose, especially if classification is questioned. Compliance with any specific safety or material standards mandated by the importing country (e.g., FDA for food-grade hoses in the US) is also crucial.
How are import duties calculated for HS 400932, and can you provide a numerical example?
Import duties for HS 400932 are typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a shipment of reinforced rubber hoses with fittings is valued at $10,000 USD and the applicable MFN duty rate is 3.00%, the import duty would be calculated as follows: Duty Amount = Customs Value × Duty Rate. Duty Amount = $10,000 USD × 3.00% = $300 USD. In some cases, duties might be based on a combination of value and quantity (e.g., per kilogram or per meter), but ad valorem is most common for this HS code. Always verify the specific duty calculation method and rate with the importing country's customs authority.
Which major trade agreements commonly provide preferential or free trade access for HS code 400932 into markets like the United States or the European Union?
Several trade agreements can impact duty rates for HS code 400932. For imports into the United States, agreements such as the United States-Mexico-Canada Agreement (USMCA) and bilateral agreements with countries like Chile (CTPA), Singapore (SAFTA), and Australia (AUSFTA) often provide preferential or free trade access, resulting in a Free duty rate for eligible goods. For imports into the European Union, the EU's network of Free Trade Agreements (FTAs) with countries like Canada (CETA), Japan (JEFTA), and various Mediterranean nations can lead to reduced or eliminated duties. Importers must ensure their goods meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation to claim these benefits.