HS 988040 Classified in Chapter 40
Quick Answer: Products classified under HS 988040, which are generally related to rubber, enter the UK with no specific duty rate indicated in available tariff data, and the EU with no specific duty rate indicated. This code acts as a placeholder, directing users to Chapter 40 of the Harmonized System for the actual classification and applicable duties. Chapter 40 covers a broad range of rubber products, from natural and synthetic rubber to articles thereof, such as tires, hoses, and footwear components. Importers and customs brokers must consult the detailed subheadings within Chapter 40 for precise duty rates and any specific import requirements. CustomTariffs aggregates this information, highlighting the need for granular analysis beyond this general code.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880400000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880400000 | — | — | — |
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 to Classify This HS Code?
What products does HS 988040 cover?
This subheading covers products classified within Chapter 40 of the Harmonized System (HS) Nomenclature, which pertains to rubber and articles thereof. This broad category includes natural rubber, synthetic rubber, reclaimed rubber, and various manufactured articles made from these materials, such as tires, tubes, hoses, belts, and sheets. The World Customs Organization (WCO) HS Explanatory Notes provide detailed guidance on the specific types of rubber and rubber articles falling under this chapter, ensuring consistent global classification.
What falls outside HS 988040?
The following products are excluded from HS 988040, as they are classified in other HS chapters or headings. This includes articles of textile materials with rubber or plastics (Chapter 50-63), certain footwear with rubber soles (Chapter 64), and specific articles of rubber combined with other materials where the other material imparts the essential character. For instance, rubberized fabrics for clothing are typically classified in Chapter 61 or 62, not Chapter 40.
What are common classification mistakes for HS 988040?
A common error is misinterpreting the "essential character" rule, as outlined in General Interpretative Rule 3(b) of the Harmonized System. Importers may incorrectly classify composite articles made of rubber and other materials. For example, a rubber hose reinforced with textile braiding might be mistakenly classified solely under Chapter 40, when the textile component could impart the essential character, leading to classification in Chapter 59.
How should importers classify products under HS 988040?
The correct procedure for classifying products under HS 988040 involves a thorough examination of the product's composition and intended use, referencing the official HS Nomenclature and Explanatory Notes. Importers and customs brokers must consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC database, to identify the most specific 6-digit HS code within Chapter 40 that accurately describes the imported article.
How is the duty calculated for products under HS 988040?
A shipment of 100 kilograms of new pneumatic tires for passenger cars, declared at a customs value of $5,000 USD, would attract a US duty of $350.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value ($5,000 USD × 0.035 = $175.00), and an additional specific duty of $0.175 per kilogram ($0.175/kg × 100 kg = $17.50). The total duty is $175.00 + $17.50 = $192.50. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 988040?
Several free trade agreements may reduce the applicable duty rate for HS 988040, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating rubber articles from Canada and Mexico can enter the US duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible rubber products from designated developing countries, requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What does HS code 988040, 'Classified in Chapter 40', signify for import duties?
HS code 988040 is a special statistical or administrative code, not a standard Harmonized System (HS) code for product classification. It indicates that the goods being imported are classified under Chapter 40 of the Harmonized System, which covers 'Rubber and articles thereof'. The actual duty rate will depend on the specific HS code within Chapter 40 that accurately describes the imported rubber product. Importers must identify the precise 6-digit HS code (or more digits for national tariff lines) to determine applicable duties and regulations.
How are duty rates determined for products classified under Chapter 40, and what are examples for HS 988040?
Since HS 988040 is a placeholder, duty rates are determined by the specific HS code assigned to the rubber article. For example, a new pneumatic tire of rubber for buses or lorries (trucks) might fall under HS code 4011.20. For imports into the United States under the Most Favored Nation (MFN) tariff, the duty rate for 4011.20 is currently 0%. However, other rubber articles may have different rates. For instance, certain rubber hoses and tubing could be subject to rates like 3.5% ad valorem. Always consult the official tariff schedule of the importing country (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) for the precise rate applicable to the specific HS code.
What are the common classification criteria for products falling under Chapter 40, relevant to HS 988040?
Chapter 40 covers a wide range of rubber products, both natural and synthetic. Classification criteria depend on the specific form and intended use of the article. Key considerations include: whether the rubber is vulcanized or not, whether it is in primary forms (e.g., plates, sheets, rods, tubes, profiles) or finished articles (e.g., tires, hoses, belts, seals, gloves). For example, distinguishing between raw rubber compounds and manufactured articles is crucial. Importers must ensure their product's characteristics align with the definitions and Explanatory Notes of the relevant HS code within Chapter 40.
Are there specific documentation requirements for goods classified under Chapter 40 (HS 988040)?
While HS 988040 itself doesn't trigger specific documentation, the underlying classification within Chapter 40 may require certain documents. Standard import documentation, such as a commercial invoice, packing list, and bill of lading, is always necessary. Depending on the specific rubber product and its end-use, additional certifications might be required. For instance, certain rubber articles intended for food contact may need FDA compliance statements, or products subject to specific safety standards might require certificates of conformity. Always verify the specific requirements based on the precise HS code and the importing country's regulations.
How is the duty calculated for a rubber product classified under Chapter 40, using a hypothetical example for HS 988040?
The duty calculation depends on the specific HS code within Chapter 40 and the duty rate applied. Let's assume a hypothetical rubber article is classified under a specific 8-digit code within Chapter 40 that carries a 5% ad valorem duty rate. If an importer brings in 1,000 units of this article, and the declared value per unit is $10, the total value is $10,000. The ad valorem duty would be calculated as: 5% of $10,000 = $500. Alternatively, some rubber products might have specific duty rates (e.g., per kilogram). Always confirm the correct HS code and the applicable duty calculation method (ad valorem, specific, or compound) from the official tariff schedule.