HS 400942 With fittings
Quick Answer: Hoses, tubes, and pipes of vulcanized rubber, with fittings, imported under HS 400942 enter the UK at 2.00%, the EU at 3.00%, and the US at 2.5% (MFN). This classification specifically applies to flexible conduits of rubber that are equipped with connectors, couplings, or other fittings for attachment. These fittings can be made of rubber, plastic, or metal. Importers should note that preferential duty rates may apply in the US for certain trading partners. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates and origin-based preferences for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4009420000 | — | — | — |
| 4009420020 | 2.00 % | — | — |
| 4009420010 | — | — | — |
| 4009420090 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4009420000 | — | — | — |
| 4009420010 | — | — | — |
| 4009420090 | 3.00 % | — | — |
| 4009420020 | 3.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 40094200 | 2.5% | Free (19 programs) | — |
| 4009420020 | — | — | ["kg"] |
| 4009420050 | — | — | ["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 4009.42?
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, GSP, and 16 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 400942 cover?
This subheading covers tubes, pipes, and hoses of vulcanized rubber, reinforced or _otherwise combined_ with other materials, specifically those that are fitted with connectors or other fittings. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this classification applies when the rubber tubing is equipped with end pieces, couplings, or other devices that facilitate its connection to other systems or equipment, making it ready for immediate use in its intended application.
What falls outside HS 400942?
The following products are excluded from HS 400942: unreinforced rubber tubing, tubing reinforced but not fitted with any connectors, and tubing where the fittings are merely simple, unattached components. For instance, plain rubber hoses sold by the meter without any pre-attached couplings, or rubber tubing that has been reinforced with textiles or metal but lacks any integral connecting mechanisms, would be classified under other subheadings within HS 4009. Products where the fittings are considered integral to a larger assembly, rather than an attachment to the hose itself, may also fall outside this scope.
What are common classification mistakes for HS 400942?
A common error is misinterpreting the term "fittings." Importers may incorrectly classify unattached or rudimentary end pieces as fittings, when the WCO's General Rules for the Interpretation of the Harmonized System (GRI) and specific tariff notes require that the fittings be integrated or permanently attached to facilitate connection. For example, a simple rubber grommet intended to be inserted into the end of a hose might not qualify as a "fitting" under this subheading if it's not affixed. Conversely, classifying a hose with permanently attached, specialized industrial couplings under a more general subheading is also a mistake.
How should importers classify products under HS 400942?
The correct procedure for classifying products under HS 400942 involves a thorough examination of the product's construction and presentation. Importers and customs brokers must verify if the rubber tubing or hose is indeed reinforced or combined with other materials and, crucially, if it is equipped with fittings. This requires consulting the specific product's technical specifications and comparing them against the definitions provided in the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, paying close attention to any explanatory notes or section/chapter remarks that clarify the scope of "fittings."
How is the duty calculated for products under HS 400942?
A 10-meter reinforced rubber hydraulic hose, weighing 5 kilograms and declared at a customs value of $150 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem applied to the declared customs value, as published in the USITC Harmonized Tariff Schedule for HS code 400942. The calculation is: 10% of $150 USD = $15.00. Note that specific end-use or country of origin might alter this rate.
Which trade agreements reduce duties for HS 400942?
Several free trade agreements may reduce the applicable duty rate for HS 400942. For goods originating from Canada or Mexico, the United States-Mexico-Canada Agreement (USMCA) can result in a duty rate of Free. Similarly, under the EU-UK Trade and Cooperation Agreement, goods originating from the EU or UK may be eligible for Free entry. Documentation required typically includes a USMCA Certificate of Origin or an EU/UK EUR.1 movement certificate, or a self-certified origin statement meeting specific criteria for USMCA, to claim these preferential rates.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 4009.42, covering tubes, pipes, and hoses of vulcanized rubber, reinforced or combined with other materials, with fittings?
The Most Favored Nation (MFN) duty rate for HS code 4009.42 is typically 2.00% ad valorem. However, preferential rates are available under various trade agreements. For example, under the US-Australia Free Trade Agreement (AU), the rate is Free. Under the US-Korea Free Trade Agreement (KR), the rate is also Free. It is crucial to consult the specific tariff schedule of the importing country and the applicable trade agreement to determine the precise duty rate. Always verify with official sources like the USITC Harmonized Tariff Schedule or the EU TARIC database.
How is the duty calculated for HS code 4009.42, and can you provide an example?
The duty for HS code 4009.42 is generally calculated on an ad valorem basis, meaning it is a percentage of the declared value of the goods. For instance, if a shipment of rubber hoses with fittings valued at $10,000 is imported into the United States under the MFN tariff, the duty would be calculated as: $10,000 (value) × 2.00% (duty rate) = $200. Ensure that the declared value includes all costs, charges, and expenses incurred before the goods are released from customs custody, as per customs regulations.
What specific criteria determine if a rubber hose falls under HS code 4009.42, 'with fittings'?
HS code 4009.42 specifically applies to tubes, pipes, and hoses of vulcanized rubber that are reinforced or combined with other materials (such as textiles, plastics, or metal) and are fitted with connectors, couplings, nozzles, or other fittings. The presence of these integral fittings, designed to connect the hose to other systems or equipment, is the key differentiator. If the hose is supplied without any fittings, it would likely be classified under a different subheading within 4009.
What documentation is typically required for importing goods classified under HS code 4009.42?
For HS code 4009.42, standard import documentation usually includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, a certificate of origin may be required, especially if claiming preferential duty rates under a free trade agreement. Importers should also be prepared to provide technical specifications or product literature to substantiate the classification and ensure compliance with any specific product safety or quality standards mandated by the importing country's customs authority.
Which major trade agreements offer preferential duty rates for HS code 4009.42, and how can importers leverage them?
Several trade agreements provide preferential duty rates for HS code 4009.42. For example, the United States has Free Trade Agreements (FTAs) with countries like Australia (AU), South Korea (KR), and others listed with 'Free' rates in the provided sample. To leverage these agreements, importers must ensure the goods meet the rules of origin stipulated in the respective FTA. This typically involves obtaining a valid Certificate of Origin from the exporter, which certifies that the goods qualify for preferential treatment. Presenting this documentation to customs at the time of import is essential for claiming the reduced or eliminated duties.