Heading 4008

Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber

9 declarable lines

Heading 4008 covers vulcanized rubber, other than hard rubber, that is still in basic bulk shapes: plates, sheets, strip, rods and profile shapes. It splits first by whether the rubber is cellular (sponge, foamed) or noncellular, then by whether the product is plate, sheet or strip versus rods, profile shapes and other forms, and in the cellular group by whether the rubber is natural rubber or another rubber. Products cut or shaped into finished articles are classified elsewhere.

Products in this heading

Sponge (cellular) rubber sheet in rolls for gaskets and padding
Foamed natural rubber sheet and strip
Solid noncellular rubber sheet, cut only into rectangles
Rubber strip with rectangular cross section for slit-to-width use
Extruded rubber profile shapes such as channel or weatherseal profiles in stock lengths
Rubber rod stock for machining
Noncellular silicone rubber sheet in standard rectangles

How to choose the right subheading

Cellular or noncellular: sponge and foamed rubber goes to 4008.11 or 4008.19, solid rubber to 4008.21 or 4008.29.
Product form: plates, sheets and strip are separated from rods, profile shapes and other forms.
For cellular rubber, whether the material is natural rubber or another rubber changes the rate.
Confirm the rubber is vulcanized; unvulcanized sheet goes to heading 4005 or 4006.
Confirm the item is still a stock shape, not cut or molded into a finished article.

Often confused with

Unvulcanized compounded rubber sheet
Not yet vulcanized, so it stays in the compounded rubber heading.
Heading 4005
Rubber O-rings and gaskets cut to final shape
Cut to shape beyond rectangular makes them articles, not stock shapes.
Heading 4016
Rubber hoses and tubing
Tubes and pipes have their own heading.
Heading 4009
Conveyor or transmission belting of rubber
Belting is specifically covered by heading 4010.
Heading 4010
Rubber gloves and other rubber apparel
Wearing apparel and gloves are classified in heading 4015.
Heading 4015

Frequently asked questions

What is the HTS code for solid rubber sheet?

Noncellular rubber in plates, sheets and strip is classified under 4008.21.00.00, with a general (MFN) rate of Free.

What is the duty on cellular rubber sheet?

Cellular rubber plates, sheets and strip of natural rubber enter under 4008.11.10.00 at a general (MFN) rate of Free, while other cellular rubber plates, sheets and strip fall under 4008.11.50.00 at 3.3%.

How do I classify extruded rubber profile shapes?

Profile shapes of noncellular vulcanized rubber are classified in 4008.29.20.00 at a general (MFN) rate of 2.9%. Cellular profile shapes of natural rubber go to 4008.19.20.00 at Free, and cellular profile shapes of other rubber go to 4008.19.60.00 at 3.3%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.