HS 401610 Of cellular rubber
Quick Answer: Cellular rubber products imported under HS 401610 enter the UK at 2.00%, the EU at 3.50%, and the US with a range of rates including Free and 25%. This classification covers a wide array of manufactured articles made from cellular rubber, which is rubber that has been expanded to create a porous, sponge-like structure. Examples include gaskets, seals, vibration dampeners, and protective padding. Importers should be aware of the varying duty rates across major markets. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates for each import destination.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4016100000 | — | — | — |
| 4016100090 | 2.00 % | — | — |
| 4016100010 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4016100000 | — | — | — |
| 4016100010 | — | — | — |
| 4016100090 | 3.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4016100000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 401610 cover?
This subheading covers articles of vulcanized rubber, specifically those made of cellular rubber. According to the World Customs Organization's Harmonized System Nomenclature, this includes products such as sponges, foam, or expanded rubber. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category encompasses a wide array of items like cellular rubber sheets, strips, and profiles, provided they are not specifically excluded by a more specific heading or subheading. These materials are characterized by their open or closed cell structure, imparting properties like cushioning and insulation.
What falls outside HS 401610?
The following products are excluded from HS 401610: articles of cellular rubber that are specifically enumerated in more specific headings, such as certain types of footwear components (Chapter 64) or articles of apparel (Chapter 61 or 62). Additionally, solid rubber articles, even if they possess some degree of flexibility, are not classified here. For example, solid rubber gaskets or seals for machinery, unless explicitly described as cellular, would fall under other subheadings within heading 4016. Products made from rubberized fabrics are also typically classified elsewhere.
What are common classification mistakes for HS 401610?
A common error is misclassifying solid rubber articles as cellular rubber. This often occurs when importers assume any flexible rubber product falls under this subheading. General Interpretative Rule 1 (GIR 1) of the Harmonized System dictates that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If a product is made of solid rubber and does not exhibit the characteristic cellular structure of sponge or foam, it should be classified under a different subheading, likely within 4016.90, depending on its specific form and function.
How should importers classify products under HS 401610?
The correct procedure for classifying products under HS 401610 involves a thorough examination of the product's material composition and physical structure. Importers and customs brokers must confirm that the article is indeed made of cellular rubber, meaning it has a sponge-like or foamed structure. Reference to the official tariff schedule, such as the USITC HTS or the EU TARIC, is crucial to verify that no more specific subheading applies. Understanding the product's intended use can also aid in distinguishing it from similar items classified elsewhere.
How is the duty calculated for products under HS 401610?
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 ($500 USD × 10% = $50.00). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule for subheading 4016.10.9000, which covers cellular rubber, not elsewhere specified.
Which trade agreements reduce duties for HS 401610?
Several free trade agreements may reduce the applicable duty rate for HS 401610, 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 goods from member countries. Documentation required to claim preference under USMCA typically includes a self-certified origin statement, while CPTPP may require a certificate of origin. The specific preferential rate depends on the country of origin and adherence to rules of origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 401610, covering articles of cellular rubber?
Import duty rates for HS code 401610 vary significantly by importing country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 2.00% ad valorem. In the European Union, under the TARIC system, rates can range from 0% to 6.5% depending on the specific product and origin. The UK Trade Tariff also shows varying rates, often around 4.5% ad valorem for many items in this category. It is crucial to consult the specific tariff schedule of the destination country for the exact rate applicable to your imported goods.
How is the import duty for HS code 401610 calculated, and can you provide an example?
The duty calculation for HS code 401610 is typically based on the ad valorem method, meaning a percentage of the declared customs value of the goods. For instance, if you are importing cellular rubber sheeting valued at $10,000 USD and the applicable MFN duty rate in the US is 2.00%, the duty would be calculated as: $10,000 (Value) × 0.02 (Duty Rate) = $200 USD. Some specific items under this code might also have specific duties (per unit) or a combination of ad valorem and specific duties, so always verify the exact duty basis.
What are the key classification criteria for goods to be classified under HS code 401610 (Articles of cellular rubber)?
To be classified under HS code 401610, the articles must be made of cellular rubber. Cellular rubber, also known as sponge rubber, is rubber that contains numerous cells or pores, either closed or open, forming a lightweight and elastic material. The key is that the cellular structure is inherent to the rubber material itself, not created by physically attaching other materials to solid rubber. This distinguishes it from solid rubber articles that might be coated or laminated.
What documentation is typically required for importing goods classified under HS code 401610?
Standard import documentation for HS code 401610 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 import and the specific nature of the cellular rubber product, additional certifications might be required. For example, if the cellular rubber is intended for food contact or medical applications, specific safety and compliance certificates may be necessary. Importers should always check the specific import regulations of the destination country.
Do common trade agreements, such as USMCA or EU Free Trade Agreements, offer preferential duty rates for HS code 401610?
Yes, common trade agreements can significantly impact duty rates for HS code 401610. For example, under the United States-Mexico-Canada Agreement (USMCA), goods of cellular rubber originating from Canada or Mexico may qualify for preferential duty rates, often Free, provided they meet the rules of origin. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries, which can reduce or eliminate duties on cellular rubber articles originating from those partner countries. To claim preferential treatment, a valid Certificate of Origin or other proof of origin acceptable to the importing country's customs authority is typically required.