Chapter 40 covers rubber and articles thereof, including natural rubber, synthetic rubber, reclaimed rubber, unvulcanized rubber, vulcanized rubber, and various rubber products. This chapter ranges from raw materials (such as raw rubber, latex) to semi-finished products (such as unvulcanized rubber compounds, plates, sheets, strips) and then to finished products (such as tires, rubber tubes, footwear). However, note that certain rubber products may be classified under other chapters (e.g., rubber footwear under Chapter 64, rubber mechanical parts under Chapter 84). The core of this chapter lies in the processing stage and basic forms of rubber materials themselves. Heading 4005 covers solutions and dispersions of unvulcanized rubber, as well as other unvulcanized rubber in primary forms not elsewhere specified (such as latex, blocks, sheets, etc.). Specifically includes: unvulcanized rubber solutions (e.g., rubber dissolved in organic solvents), unvulcanized rubber dispersions (e.g., aqueous dispersions), and unvulcanized rubber compounds mixed with compounding agents (e.g., mixed rubber). But excludes: natural rubber latex (4001), synthetic rubber latex (4002), reclaimed rubber (4003), waste and scrap of unvulcanized rubber (4004). First 2 digits 40: represents Chapter 40 'Rubber and articles thereof'. Digits 3-4 05: represents heading 4005 'Solutions and dispersions of unvulcanized rubber; other unvulcanized rubber in primary forms'. Digits 5-6 20: under 4005, subheading 4005.20 specifically refers to 'Solutions and dispersions of unvulcanized rubber'. Note that under 4005 there are also 4005.10 (unvulcanized rubber in primary forms, such as latex, blocks, etc.) and 4005.91, 4005.99, etc. Therefore, 400520 specifically points to solution or dispersion form, not solid primary forms. The commodity is a solution or dispersion of unvulcanized rubber, conforming to the description of 4005.20. It differs from 4005.10 (solid primary forms of unvulcanized rubber), from 4001/4002 (natural or synthetic rubber latex, which are raw material latexes), and from 4006 (other forms of unvulcanized rubber such as rods, bars, tubes, etc.). Therefore, it is classified under 400520.

Product Name: The specific commodity name should be declared, such as 'unvulcanized rubber solution' or 'unvulcanized rubber dispersion', and the rubber type should be indicated (e.g., styrene-butadiene rubber solution). Composition and Content: Declare the rubber type and content, solvent or dispersion medium type and content, compounding agent type and content (e.g., carbon black, sulfur, etc.). Appearance: Describe the physical state, such as liquid, viscous liquid, emulsion, etc., and indicate the color. Packaging Specifications: Indicate the packaging form (e.g., iron drum, plastic drum) and net weight, such as '200kg/drum'. Use: Explain the main use, such as for manufacturing adhesives, coatings, impregnated products, etc. Brand or Model: If there is a brand or model, it should be declared, such as 'XX brand SBR-1500 solution'. Whether Vulcanized: Must explicitly declare 'unvulcanized', because vulcanization status affects classification. Product Name: Unvulcanized styrene-butadiene rubber solution; Composition and Content: Styrene-butadiene rubber 35%, toluene 60%, sulfur 2%, accelerator 1%, others 2%; Appearance: Light yellow viscous liquid; Packaging Specifications: 200kg/iron drum; Use: For manufacturing rubber-to-metal adhesives; Brand: XX brand; Model: SBR-1500; Whether Vulcanized: Unvulcanized. Misdeclaring unvulcanized rubber solution as vulcanized rubber solution, leading to classification under 4006 or others. Ignoring solvent composition and only declaring rubber content, affecting classification and valuation. Confusing rubber latex (4001/4002) with unvulcanized rubber dispersion (4005.20). Not indicating use, which may raise questions about classification accuracy.

Core criteria for classification: 1) The commodity must be unvulcanized rubber; 2) The form is solution or dispersion (i.e., rubber dissolved in organic solvent or dispersed in water or other media); 3) It is not primary latex of 4001 or 4002; 4) It is not solid primary form of 4005.10. The difference between solution and dispersion lies in the dispersion medium: solution uses organic solvent, dispersion uses water or other non-solvent. Also, note whether compounding agents (such as vulcanizing agents, fillers) have been added; if added but not vulcanized, it is still classified under 4005. 400110 Natural rubber latex: Natural rubber latex is an aqueous dispersion of unvulcanized natural rubber, but it belongs to 4001 because it is a primary form of natural rubber, whereas 4005.20 refers to unvulcanized rubber solutions or dispersions other than latex, typically solutions/dispersions of synthetic rubber or rubber compounds. 400211 Styrene-butadiene rubber latex: Synthetic rubber latex is classified under 4002, which is an aqueous dispersion of unvulcanized synthetic rubber, whereas 4005.20 is a solution or dispersion of unvulcanized rubber, typically referring to rubber dissolved in organic solvent or made into non-latex type dispersions, and may contain compounding agents. 400510 Unvulcanized rubber in primary forms: 4005.10 covers solid primary forms of unvulcanized rubber such as blocks, sheets, strips, etc., whereas 4005.20 specifically refers to solutions or dispersions, which are different forms. 400599 Other unvulcanized rubber: 4005.99 is the residual subheading under 4005, including other forms of unvulcanized rubber (such as granules, powder, etc.), whereas 4005.20 explicitly covers solutions or dispersions, which should be classified under 4005.20 with priority. 350691 Adhesives with rubber as basic component: If unvulcanized rubber solution or dispersion is put up for retail sale as an adhesive with a net weight not exceeding 1kg, it is classified under 3506; but if it is in large packaging as industrial raw material, it remains under 4005.20. Is it explicitly in unvulcanized state? Is it in solution or dispersion form? Does it not belong to natural or synthetic rubber latex? Have compounding agents been added? Is the packaging large-scale industrial raw material?

How to check the import tax rate for 400520? You can check the MFN rate, general rate, VAT rate, and consumption tax by entering HS code 400520 on the General Administration of Customs website, China International Trade Single Window, or third-party query platforms. Note that tax rates may be adjusted with policy changes; it is recommended to refer to the latest published rates. What is the difference between unvulcanized rubber solution and dispersion? A solution is a homogeneous phase formed by dissolving rubber in an organic solvent, such as a toluene solution of rubber; a dispersion is rubber dispersed in the form of fine particles in a non-solvent medium, such as an aqueous dispersion. Both fall under HS 4005.20, but the medium type must be specified when declaring. If my product is an aqueous rubber dispersion but contains a small amount of organic solvent, where should it be classified? If the main medium is water, it is still considered a dispersion and classified under 4005.20. However, if the organic solvent content is relatively high, it may be considered a solution. It is recommended to judge based on the main components and physical state, and provide MSDS if necessary. How to distinguish between 400520 and 400510 when declaring? 400510 is solid primary forms of unvulcanized rubber, such as blocks and sheets; 400520 is liquid forms of solutions or dispersions. When declaring, an appearance description must be provided: liquids go to 400520, solids go to 400510. If unvulcanized rubber solution is put up for retail sale as an adhesive, which code should it be classified under? If in retail packaging with a net weight not exceeding 1kg, it is usually classified under 3506 (adhesives); if exceeding 1kg or as industrial raw material, it goes to 400520. Judgment should be based on packaging and use. When declaring 400520, how should the composition and content be filled in? The rubber type and percentage, solvent or dispersion medium type and percentage, and compounding agent type and percentage should be filled in detail. For example: styrene-butadiene rubber 35%, toluene 60%, sulfur 2%, accelerator 1%, others 2%. What are the regulatory conditions for 400520? Regulatory conditions vary by country and may generally involve import and export inspection, hazardous chemical registration, etc. Specific regulatory condition codes published by customs, such as A/B, M/N, etc., can be checked. It is recommended to consult the local customs. If unvulcanized rubber solution is used for spraying, does it affect classification? Use does not affect classification; as long as the commodity itself is a solution or dispersion of unvulcanized rubber, it is classified under 400520. However, the use must be truthfully declared for customs review.