Chapter 40 covers rubber and articles thereof, including natural rubber, synthetic rubber, reclaimed rubber, and various rubber products. This chapter ranges from raw rubber (such as latex, unvulcanized rubber) to semi-finished products (such as plates, sheets, strips) and finished products (such as tires, rubber hoses, footwear, etc.). However, this chapter does not include hard rubber (heading 40.17) or certain specific rubber products (such as products combining rubber with textile materials, which may be classified under Chapter 59). The arrangement logic of this chapter is raw materials first, then products; general semi-finished products first, then specialized finished products. Heading 40.08 covers plates, sheets, strips, rods, and profiles of vulcanized rubber (other than hard rubber), as well as plates, sheets, and strips of vulcanized rubber combined with textile materials or other materials. However, it is limited to primary forms that have not undergone further processing (such as cutting into specific shapes, surface treatment, etc.). This heading includes cellular rubber products, i.e., foamed or expanded vulcanized rubber plates, sheets, and strips. Cellular rubber has the characteristics of being porous, soft, and highly elastic, and is commonly used for sealing, cushioning, sound insulation, and other purposes. Code 400811 is a six-digit subheading. The first two digits 40 represent Chapter 40 (rubber and articles thereof). Digits 3-4, 08, represent heading 40.08, i.e., plates, sheets, strips, rods, and profiles of vulcanized rubber (other than hard rubber). Digits 5-6, 11, represent subheading 4008.11, specifically plates, sheets, and strips of cellular rubber. Among them, the 5th digit 1 indicates cellular rubber products, and the 6th digit 1 further limits it to the form of plates, sheets, and strips. Therefore, 400811 specifically refers to plates, sheets, and strips of vulcanized cellular rubber, excluding other forms such as rods and profiles. This commodity is a cellular plate, sheet, or strip of vulcanized rubber, belonging to semi-finished products of vulcanized rubber. Since it has a cellular (foamed) structure and is in the form of plates, sheets, or strips, and has not been further processed or cut into specific articles, it is classified under 400811. If it were hard rubber, it would be classified under 4017; if it were vulcanized rubber combined with textile materials where the textile material plays the main role, it might be classified under Chapter 59; if it has been cut into specific shapes or become a machine part, it might be classified under Chapter 84, etc.
Chapter
Chapter 40 covers rubber and articles thereof, including natural rubber, synthetic rubber, reclaimed rubber, and various rubber products. This chapter ranges from raw rubber (such as latex, unvulcanized rubber) to semi-finished products (such as plates, sheets, strips) and finished products (such as tires, rubber hoses, footwear, etc.). However, this chapter does not include hard rubber (heading 40.17) or certain specific rubber products (such as products combining rubber with textile materials, which may be classified under Chapter 59). The arrangement logic of this chapter is raw materials first, then products; general semi-finished products first, then specialized finished products.
Heading
Heading 40.08 covers plates, sheets, strips, rods, and profiles of vulcanized rubber (other than hard rubber), as well as plates, sheets, and strips of vulcanized rubber combined with textile materials or other materials. However, it is limited to primary forms that have not undergone further processing (such as cutting into specific shapes, surface treatment, etc.). This heading includes cellular rubber products, i.e., foamed or expanded vulcanized rubber plates, sheets, and strips. Cellular rubber has the characteristics of being porous, soft, and highly elastic, and is commonly used for sealing, cushioning, sound insulation, and other purposes.
Digit Breakdown
Code 400811 is a six-digit subheading. The first two digits 40 represent Chapter 40 (rubber and articles thereof). Digits 3-4, 08, represent heading 40.08, i.e., plates, sheets, strips, rods, and profiles of vulcanized rubber (other than hard rubber). Digits 5-6, 11, represent subheading 4008.11, specifically plates, sheets, and strips of cellular rubber. Among them, the 5th digit 1 indicates cellular rubber products, and the 6th digit 1 further limits it to the form of plates, sheets, and strips. Therefore, 400811 specifically refers to plates, sheets, and strips of vulcanized cellular rubber, excluding other forms such as rods and profiles.
Classification Basis
This commodity is a cellular plate, sheet, or strip of vulcanized rubber, belonging to semi-finished products of vulcanized rubber. Since it has a cellular (foamed) structure and is in the form of plates, sheets, or strips, and has not been further processed or cut into specific articles, it is classified under 400811. If it were hard rubber, it would be classified under 4017; if it were vulcanized rubber combined with textile materials where the textile material plays the main role, it might be classified under Chapter 59; if it has been cut into specific shapes or become a machine part, it might be classified under Chapter 84, etc.
📝 Declaration Elements
Product Name: The Chinese and English names of the declared commodity should accurately reflect the product attributes, such as "Vulcanized Cellular Rubber Sheet". Material: State the type of rubber (such as natural rubber, styrene-butadiene rubber, etc.) and whether it is vulcanized and whether it is foamed. Appearance: Describe color, shape (plate, sheet, strip), whether in rolls, etc. Specifications and Dimensions: Provide specific dimensions such as thickness, width, and length to prove it is a plate, sheet, or strip. Density or Degree of Foaming: For cellular rubber, density or expansion ratio may be provided to distinguish it from solid rubber. Use: State the main use, such as sealing, cushioning, sound insulation, etc., but use does not affect classification. Brand: If there is a brand, declare the brand name; if no brand, declare "none". Model: If there is a model, declare it; if no model, declare "none". Product Name: Vulcanized Cellular Rubber Sheet; Material: Styrene-butadiene rubber, vulcanized, foamed; Appearance: Black, rectangular sheet, in rolls; Specifications and Dimensions: Thickness 5mm, width 1m, length 10m; Density: 0.6g/cm³; Use: Used for mechanical sealing and cushioning; Brand: None; Model: None. Mistakenly classifying unvulcanized rubber sheets under 400811, when they should actually be classified under 4005 or 4006, etc. Confusing cellular rubber with solid rubber; solid vulcanized rubber sheets should be classified under 400821. Mistakenly classifying products already cut into specific shapes under 400811, when they may actually be classified under other headings.
Product Name
The Chinese and English names of the declared commodity should accurately reflect the product attributes, such as "Vulcanized Cellular Rubber Sheet".
⚠️ Writing only "rubber sheet" without indicating cellular or vulcanized.
Material
State the type of rubber (such as natural rubber, styrene-butadiene rubber, etc.) and whether it is vulcanized and whether it is foamed.
⚠️ Confusing vulcanized with unvulcanized, or failing to state foaming.
Appearance
Describe color, shape (plate, sheet, strip), whether in rolls, etc.
⚠️ Failing to describe shape or dimensions, leading to classification disputes.
Specifications and Dimensions
Provide specific dimensions such as thickness, width, and length to prove it is a plate, sheet, or strip.
⚠️ Writing only "various sizes" without providing a specific range.
Density or Degree of Foaming
For cellular rubber, density or expansion ratio may be provided to distinguish it from solid rubber.
⚠️ Failing to provide density information, making it difficult to distinguish cellular from solid.
Use
State the main use, such as sealing, cushioning, sound insulation, etc., but use does not affect classification.
⚠️ Using use as the basis for classification while ignoring material and form.
Brand
If there is a brand, declare the brand name; if no brand, declare "none".
⚠️ Omitting the brand or making a false declaration.
Model
If there is a model, declare it; if no model, declare "none".
⚠️ Confusing model with specifications, or omitting it.
Example： Product Name: Vulcanized Cellular Rubber Sheet; Material: Styrene-butadiene rubber, vulcanized, foamed; Appearance: Black, rectangular sheet, in rolls; Specifications and Dimensions: Thickness 5mm, width 1m, length 10m; Density: 0.6g/cm³; Use: Used for mechanical sealing and cushioning; Brand: None; Model: None.
Common Mistakes：
Mistakenly classifying unvulcanized rubber sheets under 400811, when they should actually be classified under 4005 or 4006, etc.
Confusing cellular rubber with solid rubber; solid vulcanized rubber sheets should be classified under 400821.
Mistakenly classifying products already cut into specific shapes under 400811, when they may actually be classified under other headings.
🎯 Classification Logic
The core criteria for classification are: 1) The material is vulcanized rubber; 2) It is not hard rubber; 3) It is cellular (foamed); 4) The form is plate, sheet, or strip. All these conditions must be met simultaneously for classification under 400811. If it is unvulcanized rubber, it is classified under 4005 or 4006; if it is hard rubber, it is classified under 4017; if it is a solid vulcanized rubber sheet, it is classified under 400821; if it is combined with textile materials and the textile material is the essential character, it is classified under Chapter 59; if it has been processed into specific articles, it is classified according to the article. 400821 Solid plates, sheets, and strips of vulcanized rubber: 400821 is solid (non-cellular) vulcanized rubber plates, sheets, and strips, while 400811 is cellular (foamed). The core difference is whether it is foamed. 400811 Vulcanized cellular rubber plates, sheets, and strips: This code. 400829 Other non-cellular plates, sheets, and strips of vulcanized rubber: 400829 covers non-cellular vulcanized rubber plates, sheets, and strips, but may include other non-cellular forms besides solid, such as non-foamed but porous? Actually, subheadings under 4008 are divided into cellular and non-cellular; 400811 is cellular, 400821 is solid non-cellular, and 400829 is other non-cellular. 401693 Gaskets, washers, etc., of vulcanized rubber: 401693 covers articles of vulcanized rubber that have been processed into specific shapes (such as gaskets, seals), while 400811 covers plates, sheets, and strips that have not been further processed. 590610 Rubberized textile fabrics: 590610 covers textile fabrics combined with rubber where the textile material is the essential character, while 400811 is pure rubber or rubber is the essential character. Is it vulcanized? Is it non-hard rubber? Is it cellular (foamed)? Is it in the form of plate, sheet, or strip? Has it not been further processed into specific articles?
Basis
The core criteria for classification are: 1) The material is vulcanized rubber; 2) It is not hard rubber; 3) It is cellular (foamed); 4) The form is plate, sheet, or strip. All these conditions must be met simultaneously for classification under 400811. If it is unvulcanized rubber, it is classified under 4005 or 4006; if it is hard rubber, it is classified under 4017; if it is a solid vulcanized rubber sheet, it is classified under 400821; if it is combined with textile materials and the textile material is the essential character, it is classified under Chapter 59; if it has been processed into specific articles, it is classified according to the article.
Confused Codes：
400821 - Solid plates, sheets, and strips of vulcanized rubber
400821 is solid (non-cellular) vulcanized rubber plates, sheets, and strips, while 400811 is cellular (foamed). The core difference is whether it is foamed.
400811 - Vulcanized cellular rubber plates, sheets, and strips
This code.
400829 - Other non-cellular plates, sheets, and strips of vulcanized rubber
400829 covers non-cellular vulcanized rubber plates, sheets, and strips, but may include other non-cellular forms besides solid, such as non-foamed but porous? Actually, subheadings under 4008 are divided into cellular and non-cellular; 400811 is cellular, 400821 is solid non-cellular, and 400829 is other non-cellular.
401693 - Gaskets, washers, etc., of vulcanized rubber
401693 covers articles of vulcanized rubber that have been processed into specific shapes (such as gaskets, seals), while 400811 covers plates, sheets, and strips that have not been further processed.
590610 - Rubberized textile fabrics
590610 covers textile fabrics combined with rubber where the textile material is the essential character, while 400811 is pure rubber or rubber is the essential character.
Self-Check：
✓ Is it vulcanized?
✓ Is it non-hard rubber?
✓ Is it cellular (foamed)?
✓ Is it in the form of plate, sheet, or strip?
✓ Has it not been further processed into specific articles?
❓ FAQ
How to determine whether a rubber sheet is cellular rubber? Cellular rubber has a porous, foamed structure, lower density, and is usually soft to the touch. It can be determined by observing whether the cross-section has pores, or by measuring density and comparing with solid rubber. If the density is significantly lower than solid rubber (e.g., solid rubber is about 1.2g/cm³, cellular can be as low as 0.5g/cm³), it is cellular rubber. What is the difference in classification between vulcanized cellular rubber sheets and unvulcanized cellular rubber sheets? Unvulcanized cellular rubber sheets should be classified under heading 40.05 (plates, sheets, and strips of unvulcanized rubber), while vulcanized cellular rubber sheets are classified under 40.08. Whether it is vulcanized is key, and it can be determined by whether it has undergone a vulcanization process (such as heating, adding sulfur). If a cellular rubber sheet has been cut into circular gaskets, which code should it be classified under? If it has been cut into specific shapes (such as circular gaskets), it exceeds the scope of plates, sheets, and strips and should be classified as an article. It is usually classified under 4016.93 (gaskets, washers, etc., of vulcanized rubber), depending on the use and shape. How to classify cellular rubber sheets combined with textile materials? If cellular rubber is combined with textile materials and the textile material only serves as reinforcement, with rubber being the essential character, it is still classified under 40.08. If the textile material is the essential character, it is classified under Chapter 59 (such as 5906). It should be determined based on weight, appearance, use, etc. In the declaration elements for HS code 400811, is density mandatory? Density is not a mandatory declaration element, but providing density helps distinguish cellular from solid rubber and avoids classification disputes. It is recommended to indicate density or expansion ratio in the specifications and dimensions. When importing cellular rubber sheets, how to check the tariff rate? The tariff rate must be determined based on the country of origin, trade agreements, etc. You can consult the Chinese Customs Import and Export Tariff, or use the tariff inquiry system of the General Administration of Customs. Note that rates may change, and the latest version should prevail. If the width of cellular rubber sheets or strips exceeds a certain size, does it affect classification? Width does not affect classification under 400811, as long as the form is plate, sheet, or strip. However, if the width is too narrow (such as less than 5mm), it may be regarded as a strip or profile, and judgment should be based on specific dimensions. Generally, there is no strict width limit for plates, sheets, and strips. What is the main difference between 400811 and 400821? 400811 is cellular rubber (foamed), and 400821 is solid rubber (non-foamed). Both are vulcanized rubber plates, sheets, and strips, and the difference lies in whether they are foamed. It can be determined by density, cross-sectional pores, etc.
Q: How to determine whether a rubber sheet is cellular rubber?
A: Cellular rubber has a porous, foamed structure, lower density, and is usually soft to the touch. It can be determined by observing whether the cross-section has pores, or by measuring density and comparing with solid rubber. If the density is significantly lower than solid rubber (e.g., solid rubber is about 1.2g/cm³, cellular can be as low as 0.5g/cm³), it is cellular rubber.
Q: What is the difference in classification between vulcanized cellular rubber sheets and unvulcanized cellular rubber sheets?
A: Unvulcanized cellular rubber sheets should be classified under heading 40.05 (plates, sheets, and strips of unvulcanized rubber), while vulcanized cellular rubber sheets are classified under 40.08. Whether it is vulcanized is key, and it can be determined by whether it has undergone a vulcanization process (such as heating, adding sulfur).
Q: If a cellular rubber sheet has been cut into circular gaskets, which code should it be classified under?
A: If it has been cut into specific shapes (such as circular gaskets), it exceeds the scope of plates, sheets, and strips and should be classified as an article. It is usually classified under 4016.93 (gaskets, washers, etc., of vulcanized rubber), depending on the use and shape.
Q: How to classify cellular rubber sheets combined with textile materials?
A: If cellular rubber is combined with textile materials and the textile material only serves as reinforcement, with rubber being the essential character, it is still classified under 40.08. If the textile material is the essential character, it is classified under Chapter 59 (such as 5906). It should be determined based on weight, appearance, use, etc.
Q: In the declaration elements for HS code 400811, is density mandatory?
A: Density is not a mandatory declaration element, but providing density helps distinguish cellular from solid rubber and avoids classification disputes. It is recommended to indicate density or expansion ratio in the specifications and dimensions.
Q: When importing cellular rubber sheets, how to check the tariff rate?
A: The tariff rate must be determined based on the country of origin, trade agreements, etc. You can consult the Chinese Customs Import and Export Tariff, or use the tariff inquiry system of the General Administration of Customs. Note that rates may change, and the latest version should prevail.
Q: If the width of cellular rubber sheets or strips exceeds a certain size, does it affect classification?
A: Width does not affect classification under 400811, as long as the form is plate, sheet, or strip. However, if the width is too narrow (such as less than 5mm), it may be regarded as a strip or profile, and judgment should be based on specific dimensions. Generally, there is no strict width limit for plates, sheets, and strips.
Q: What is the main difference between 400811 and 400821?
A: 400811 is cellular rubber (foamed), and 400821 is solid rubber (non-foamed). Both are vulcanized rubber plates, sheets, and strips, and the difference lies in whether they are foamed. It can be determined by density, cross-sectional pores, etc.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.