HS 401490 Other

Quick Answer: Other products of vulcanized rubber, not elsewhere specified, imported under HS 401490 enter the UK and EU duty-free, and the US at rates ranging from free to 25% depending on the country of origin. This residual category primarily covers items such as rubber sheeting, strips, and profiles, as well as other manufactured articles of vulcanized rubber not specifically classified in other headings of Chapter 40. Importers should be aware of potential preferential duty rates available for certain trading partners in the US market. According to CustomTariffs data, careful classification is crucial to ensure accurate duty assessment and compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
4014900000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
4014900000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
4014901000 Free — ["gross"]
401490 — — —
4014905000 4.2% Free (17 programs) ["No."]

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 4014.90?

Imports of Other 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?

How to Classify This HS Code?

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What products does HS 401490 cover?

This subheading covers "Other" articles of vulcanized rubber, not hard rubber, falling under Heading 4014. 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 TARIC, this category encompasses a broad range of finished or semi-finished rubber goods not specifically enumerated in other subheadings of 4014. Examples include rubber sheeting, tubing, and profiles not elsewhere specified, provided they are made from vulcanized rubber and are not hard rubber.

What falls outside HS 401490?

The following products are excluded from HS 401490: articles of hard rubber (which are classified under Chapter 40, but not this heading), articles of cellular rubber (which are typically classified under 4011 or 4012), and articles of textile materials or combined with textile materials, unless the rubber is the predominant component. Specifically, items like rubber gloves (HS 4015), rubber footwear (HS 6401-6406), and rubber tires (HS 4011) are classified under their respective headings and are not to be included in this "Other" category.

What are common classification mistakes for HS 401490?

A common error is misinterpreting the "Other" designation as a catch-all for any rubber product not immediately identifiable. This often leads to incorrect classification of specialized rubber items that may have a more specific subheading within Chapter 40 or even another chapter. For instance, rubber seals for machinery, if not specifically designed as tubing or sheeting, might be classified under Chapter 84 or 85 depending on their function, rather than HS 401490, adhering to General Rule of Interpretation (GRI) 1 and GRI 3.

How should importers classify products under HS 401490?

The correct procedure for classifying products under HS 401490 involves a systematic approach. First, determine if the product is made of vulcanized rubber and is not hard rubber. Second, consult the WCO Harmonized System Explanatory Notes and the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to see if the product fits a more specific subheading within Heading 4014 or elsewhere in Chapter 40. If it does not fit any other specific description, then HS 401490 is the appropriate classification.

How is the duty calculated for products under HS 401490?

A shipment of 1,000 kilograms of unvulcanized rubber tubing, declared at a customs value of $5,000 USD, would not fall under HS 401490. However, if it were 1,000 kilograms of vulcanized rubber sheeting for industrial use, declared at $5,000 USD, and subject to a 3.5% ad valorem duty under the USITC Harmonized Tariff Schedule (HTS) as a product of China (MFN rate), the US duty would be $175.00 (3.5% × $5,000). This calculation uses the ad valorem rate applied to the declared customs value.

Which trade agreements reduce duties for HS 401490?

Several free trade agreements may reduce the applicable duty rate for HS 401490. For example, under the United States-Mexico-Canada Agreement (USMCA), originating goods from Canada or Mexico may enter the US duty-free. Similarly, goods originating from countries benefiting from the Generalized System of Preferences (GSP) may receive reduced or zero duties. To claim these preferences, importers typically need a valid Certificate of Origin or a self-certified origin statement, depending on the specific agreement and jurisdiction, such as the EUR.1 movement certificate for EU preferences.

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Which HS Codes Are Related?

HS 140490 HS 441490 HS 401190 HS 481490 HS 681490 HS 401390

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 401490?

HS code 401490, covering 'Other' articles of vulcanized rubber, has varied duty rates depending on the importing country. For instance, the U.S. Most Favored Nation (MFN) rate is often 0.00% ad valorem. The EU's TARIC system and the UK Trade Tariff also list preferential rates, frequently 'Free' for goods originating from countries with trade agreements. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate applicable to your product and its origin.

How is the 'Other' designation under HS 401490 determined?

HS code 401490 is a residual category for articles of vulcanized rubber that are not specifically classified under other headings within Chapter 40, such as surgical, medical, dental, or veterinary appliances (401410), or other specified articles. Classification under 401490 requires that the product is made of vulcanized rubber and does not fit into any more specific HS code. Importers and brokers must carefully review the Explanatory Notes to the Harmonized System (WCO) and the national tariff schedules to ensure no more specific classification exists.

What documentation is typically required for importing goods under HS code 401490?

Standard import documentation is generally required for goods classified under HS 401490. This includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin if preferential duty rates are claimed. Depending on the specific product and the importing country's regulations, additional certifications related to safety, health, or material composition might be necessary. Always verify the specific requirements with the customs authority of the destination country.

Which trade agreements commonly provide preferential duty rates for HS 401490?

Many trade agreements offer preferential 'Free' duty rates for goods classified under HS 401490. Examples include agreements between the U.S. and countries like Australia (AU), South Korea (KR), and various Central American nations (often under CAFTA-DR codes like 'D', 'E', 'P'). The EU and UK also have extensive networks of free trade agreements (e.g., with Canada (CA), Japan (JP), Switzerland (CH)) that can result in zero duties. A Certificate of Origin is essential to claim these benefits.

Can you provide an example of how import duty is calculated for HS 401490?

Let's assume a shipment of rubber seals classified under HS 401490 is imported into a country with a 5% ad valorem duty rate and a specific duty of $0.10 per kilogram. If the shipment contains 100 kg of seals valued at $1,000, the duty calculation would consider both rates. The ad valorem duty would be 5% of $1,000 = $50. The specific duty would be 100 kg * $0.10/kg = $10. The total duty payable would be the higher of the two, or a combination depending on the tariff structure (e.g., 'compound duty'). In this simplified example, if the tariff was purely ad valorem, the duty would be $50. If it was purely specific, it would be $10. Always refer to the exact duty calculation method (ad valorem, specific, or compound) in the destination country's tariff schedule.