HS 401692 Erasers
Quick Answer: Erasers imported under HS 401692 enter the UK at 2.00%, the EU at 2.50%, and the US at 4.2% (MFN). This classification specifically covers erasers made of vulcanized rubber or other materials, excluding those made of plastic. Importers should be aware that the United States offers preferential duty rates for erasers originating from certain Free Trade Agreement partner countries, including a 0% duty for Australia, Chile, and South Korea, while other countries may face a higher 35% duty. CustomTariffs aggregates this data, highlighting the importance of origin for US imports.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4016920000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4016920000 | 2.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4016920000 | 4.2% | Free (17 programs) | ["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 4016.92?
Imports of Erasers 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?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 401692 cover?
This subheading covers "erasers" made of vulcanized rubber, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this classification specifically applies to articles of vulcanized rubber, not elsewhere specified or included, that are designed for the purpose of erasing marks. This includes common pencil erasers and other specialized erasing tools made from rubber.
What falls outside HS 401692?
The following products are excluded from HS 401692: erasers made from materials other than vulcanized rubber, such as plastic erasers (which may fall under Chapter 39), or erasers that are integral parts of other articles, like mechanical pencils. Items that are not primarily designed for erasing, even if they have some erasing capability, will also be classified elsewhere. For instance, cleaning blocks for skis made of rubber would likely be classified under a different heading based on their specific function.
What are common classification mistakes for HS 401692?
A common error is misclassifying erasers made from synthetic polymers or plastics under this heading. General Interpretative Rule (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 an eraser is predominantly made of plastic, it should be classified under Chapter 39, not Chapter 40. Another mistake is classifying erasers that are part of a stationery set separately if they are not individually identifiable or intended for separate sale.
How should importers classify products under HS 401692?
The correct procedure for classifying products under HS 401692 involves a thorough examination of the product's material composition and intended use. Importers and customs brokers must confirm that the item is indeed made of vulcanized rubber and its primary function is erasing. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes from the WCO are crucial steps to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 401692?
A shipment of 10,000 standard pencil erasers, each weighing approximately 5 grams, with a total declared customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($500 USD × 0.05 = $25.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 4016.92.9000.
Which trade agreements reduce duties for HS 401692?
Several free trade agreements may reduce the applicable duty rate for HS 401692, 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. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for qualifying goods from certain developing countries. To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing jurisdiction's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 4016.92 (erasers)?
The Most Favored Nation (MFN) duty rate for HS code 4016.92, covering 'Other articles of vulcanized rubber other than hard rubber, including mats, screens and the like, not elsewhere specified or included: Erasers', can vary. For example, the U.S. tariff rate is 2.5% ad valorem. It is crucial to consult the latest Harmonized Tariff Schedule of the United States (HTSUS) or the relevant customs authority's tariff database for the most current and accurate rates applicable to your specific import.
How is the import duty for HS 4016.92 calculated, and can you provide an example?
The duty for HS code 4016.92 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if the MFN duty rate is 2.5% ad valorem and you import erasers valued at $10,000 USD, the import duty would be calculated as: $10,000 (Value) × 0.025 (Duty Rate) = $250 USD. Always ensure your declared value is accurate and includes all assessable costs as per customs regulations.
What are the preferential duty rates available for HS code 4016.92 under trade agreements?
Preferential duty rates for HS code 4016.92 are often available under various Free Trade Agreements (FTAs). For example, under the U.S. tariff schedule, preferential rates may be listed with symbols indicating eligibility for countries like Australia (AU), Canada (CA), Mexico (MX), etc. These rates can range from Free (0%) to reduced percentages. To claim preferential treatment, importers must provide a valid Certificate of Origin and ensure the goods meet the rules of origin stipulated in the respective trade agreement. Consult the USITC's HTS or the specific trade agreement text for details.
What documentation is typically required when importing erasers under HS code 4016.92?
Standard documentation for importing erasers under HS code 4016.92 generally includes a commercial invoice, 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, especially if claiming preferential duty rates under a trade agreement. Importers should also be prepared to provide product specifications or safety data sheets if requested by customs authorities to verify the classification and ensure compliance with any product-specific regulations.
Are there any specific classification criteria or exclusions for HS code 4016.92 that importers should be aware of?
HS code 4016.92 specifically covers 'Erasers' made of vulcanized rubber. It's important to distinguish these from other rubber articles. For example, erasers that are primarily part of a pencil or pen would likely be classified under the heading for those writing instruments. Similarly, cleaning blocks or abrasive pads made of rubber, even if they perform an erasing function, might fall under different HS codes depending on their primary characteristic and use. Always refer to the Explanatory Notes of the Harmonized System and national tariff rulings for precise classification guidance.