Chapter 40 covers rubber and articles thereof, including natural rubber, synthetic rubber, reclaimed rubber, and various rubber products. This chapter covers everything from raw materials (such as raw rubber and synthetic rubber) to semi-finished products (such as uncured rubber plates, sheets, and strips) to finished products (such as tires, rubber hoses, rubber footwear, etc.), and is the core chapter for the classification of goods in the rubber industry. Heading 4016 covers other articles of vulcanized rubber other than hard rubber, i.e., various vulcanized rubber articles other than rubber apparel and accessories of heading 4015 and hard rubber articles of heading 4017. This heading includes cellular vulcanized rubber articles, non-cellular vulcanized rubber articles, etc., and has a relatively broad scope. The first 2 digits 40 represent Chapter 40, rubber and articles thereof; digits 3-4, 16, represent heading 4016, namely other articles of vulcanized rubber other than hard rubber; digits 5-6, 10, represent subheading 401610, specifically other articles of cellular vulcanized rubber. The subheading further distinguishes between cellular vulcanized rubber and non-cellular vulcanized rubber articles, and 401610 specifically refers to other articles made of cellular vulcanized rubber. This commodity is an article of cellular vulcanized rubber, and does not belong to rubber apparel of heading 4015, hard rubber articles of heading 4017, or goods specifically named in other headings; therefore, it is classified under heading 4016. Under heading 4016, depending on whether it is cellular vulcanized rubber, it is classified under 401610.
Chapter
Chapter 40 covers rubber and articles thereof, including natural rubber, synthetic rubber, reclaimed rubber, and various rubber products. This chapter covers everything from raw materials (such as raw rubber and synthetic rubber) to semi-finished products (such as uncured rubber plates, sheets, and strips) to finished products (such as tires, rubber hoses, rubber footwear, etc.), and is the core chapter for the classification of goods in the rubber industry.
Heading
Heading 4016 covers other articles of vulcanized rubber other than hard rubber, i.e., various vulcanized rubber articles other than rubber apparel and accessories of heading 4015 and hard rubber articles of heading 4017. This heading includes cellular vulcanized rubber articles, non-cellular vulcanized rubber articles, etc., and has a relatively broad scope.
Digit Breakdown
The first 2 digits 40 represent Chapter 40, rubber and articles thereof; digits 3-4, 16, represent heading 4016, namely other articles of vulcanized rubber other than hard rubber; digits 5-6, 10, represent subheading 401610, specifically other articles of cellular vulcanized rubber. The subheading further distinguishes between cellular vulcanized rubber and non-cellular vulcanized rubber articles, and 401610 specifically refers to other articles made of cellular vulcanized rubber.
Classification Basis
This commodity is an article of cellular vulcanized rubber, and does not belong to rubber apparel of heading 4015, hard rubber articles of heading 4017, or goods specifically named in other headings; therefore, it is classified under heading 4016. Under heading 4016, depending on whether it is cellular vulcanized rubber, it is classified under 401610.
📝 Declaration Elements
Product Name: The Chinese and English names of the declared commodity should accurately reflect the product's attributes, such as "sealing gasket of cellular vulcanized rubber." Material: Indicate that it is cellular vulcanized rubber and state whether it contains other components, such as whether foaming agents have been added. Use: Explain the specific use of the commodity, such as for automotive sealing, building sound insulation, electronic equipment cushioning, etc. Appearance: Describe the shape, color, dimensions, etc., such as "black sheet, thickness 5 mm, width 1 m." Brand: Fill in the commodity brand; if there is no brand, indicate "no brand." Model: Fill in the commodity model; if there is no model, indicate "no model." Processing Method: Explain the forming method, such as molding, extrusion, cutting, etc. Product Name: Sealing gasket of cellular vulcanized rubber; Material: Cellular vulcanized rubber (foamed EPDM rubber); Use: For automotive door and window sealing; Appearance: Black rectangular sheet, dimensions 100 mm x 50 mm x 5 mm; Brand: XX; Model: EPDM-001; Processing Method: Compression molding. Incorrectly classifying cellular vulcanized rubber under a subheading other than 4016.10, such as 4016.99. Failure to distinguish between cellular vulcanized rubber and cellular plastics, resulting in incorrect classification under Chapter 39. Ignoring the declaration of use and processing method, affecting customs classification determination.
Product Name
The Chinese and English names of the declared commodity should accurately reflect the product's attributes, such as "sealing gasket of cellular vulcanized rubber."
⚠️ Writing only "rubber product" is too general and does not reflect the cellular vulcanized rubber material.
Material
Indicate that it is cellular vulcanized rubber and state whether it contains other components, such as whether foaming agents have been added.
⚠️ Incorrectly writing "vulcanized rubber" without emphasizing the cellular form, or confusing it with thermoplastic elastomer.
Use
Explain the specific use of the commodity, such as for automotive sealing, building sound insulation, electronic equipment cushioning, etc.
⚠️ The use description is not specific, such as "for industry," lacking specificity.
Appearance
Describe the shape, color, dimensions, etc., such as "black sheet, thickness 5 mm, width 1 m."
⚠️ Failure to describe shape or dimensions, resulting in classification difficulties.
Brand
Fill in the commodity brand; if there is no brand, indicate "no brand."
⚠️ Confusing the brand with the manufacturer, or omitting the brand.
Model
Fill in the commodity model; if there is no model, indicate "no model."
⚠️ The model is incomplete or inconsistent with the use.
Processing Method
Explain the forming method, such as molding, extrusion, cutting, etc.
⚠️ Failure to explain the processing method, affecting classification.
Example： Product Name: Sealing gasket of cellular vulcanized rubber; Material: Cellular vulcanized rubber (foamed EPDM rubber); Use: For automotive door and window sealing; Appearance: Black rectangular sheet, dimensions 100 mm x 50 mm x 5 mm; Brand: XX; Model: EPDM-001; Processing Method: Compression molding.
Common Mistakes：
Incorrectly classifying cellular vulcanized rubber under a subheading other than 4016.10, such as 4016.99.
Failure to distinguish between cellular vulcanized rubber and cellular plastics, resulting in incorrect classification under Chapter 39.
Ignoring the declaration of use and processing method, affecting customs classification determination.
🎯 Classification Logic
The core basis for classification is that the commodity material is cellular vulcanized rubber and belongs to other articles under heading 4016. It is necessary to confirm: 1) the material is vulcanized rubber; 2) it is cellular (porous, foamed); 3) it is not hard rubber; 4) it is not a good specifically named in another heading. 401699 Other articles of vulcanized rubber: 401699 is for non-cellular vulcanized rubber articles, while 401610 specifically refers to cellular vulcanized rubber articles; the difference lies in whether it is foamed. 392690 Other articles of plastics: 392690 is for plastic articles; if the material is cellular plastic, it is classified under this code rather than vulcanized rubber. 401590 Other rubber apparel and accessories: 401590 is for rubber apparel, such as gloves, apparel accessories, etc., while 401610 is for other articles of cellular vulcanized rubber. 400821 Plates, sheets and strips of non-cellular vulcanized rubber: 400821 is for plates, sheets and strips of non-cellular vulcanized rubber, while 401610 is for articles of cellular vulcanized rubber, usually molded articles. Is the material vulcanized rubber? Is it cellular (foamed)? Is it hard rubber? Is it specifically named in another heading? Is it for apparel or footwear?
Basis
The core basis for classification is that the commodity material is cellular vulcanized rubber and belongs to other articles under heading 4016. It is necessary to confirm: 1) the material is vulcanized rubber; 2) it is cellular (porous, foamed); 3) it is not hard rubber; 4) it is not a good specifically named in another heading.
Confused Codes：
401699 - Other articles of vulcanized rubber
401699 is for non-cellular vulcanized rubber articles, while 401610 specifically refers to cellular vulcanized rubber articles; the difference lies in whether it is foamed.
392690 - Other articles of plastics
392690 is for plastic articles; if the material is cellular plastic, it is classified under this code rather than vulcanized rubber.
401590 - Other rubber apparel and accessories
401590 is for rubber apparel, such as gloves, apparel accessories, etc., while 401610 is for other articles of cellular vulcanized rubber.
400821 - Plates, sheets and strips of non-cellular vulcanized rubber
400821 is for plates, sheets and strips of non-cellular vulcanized rubber, while 401610 is for articles of cellular vulcanized rubber, usually molded articles.
Self-Check：
✓ Is the material vulcanized rubber?
✓ Is it cellular (foamed)?
✓ Is it hard rubber?
✓ Is it specifically named in another heading?
✓ Is it for apparel or footwear?
❓ FAQ
How can cellular vulcanized rubber and cellular plastic be distinguished? They can be distinguished by combustion method, density method, or infrared spectroscopy. Cellular vulcanized rubber burns with a rubber odor, and the ash is black; cellular plastic burns with a plastic odor, and the ash may be white. For classification, the chapter must be determined based on the material. What is the main difference between 401610 and 401699? 401610 specifically refers to articles of cellular vulcanized rubber, i.e., foamed vulcanized rubber articles; 401699 refers to articles of non-cellular vulcanized rubber, i.e., unfoamed, compact vulcanized rubber articles. The key difference is whether it is foamed. Under which code should a cellular vulcanized rubber sealing strip be classified? If it is a sealing strip made of cellular vulcanized rubber and is not hard rubber, it should be classified under 401610. However, if the sealing strip is a part specifically for vehicles, it may be classified under Chapter 87, and this must be determined according to the specific use. Is a material certificate required at the time of declaration? It is recommended to provide a material certificate, such as a composition test report, to prove that it is cellular vulcanized rubber. Customs may require it to determine classification. What is the export tax rebate rate for 401610? The export tax rebate rate changes with national policy adjustments. Please consult the latest export tax rebate rate database or contact the local customs. What are the common applications of cellular vulcanized rubber articles? Common applications include sealing strips, cushioning pads, sound insulation materials, shock-absorbing parts, sporting goods, etc. If the commodity is a composite article of cellular vulcanized rubber and metal, how should it be classified? If the metal only serves a reinforcing function, it is still classified as a rubber article; if the metal constitutes the essential character, it may be classified under the chapter for metal articles. This must be determined according to General Rule 3 for the interpretation of the Harmonized System. How can the regulatory conditions for 401610 be checked? The regulatory conditions, such as whether commodity inspection or a license is required, can be checked through the website of the General Administration of Customs or the Customs Import and Export Tariff of the People's Republic of China.
Q: How can cellular vulcanized rubber and cellular plastic be distinguished?
A: They can be distinguished by combustion method, density method, or infrared spectroscopy. Cellular vulcanized rubber burns with a rubber odor, and the ash is black; cellular plastic burns with a plastic odor, and the ash may be white. For classification, the chapter must be determined based on the material.
Q: What is the main difference between 401610 and 401699?
A: 401610 specifically refers to articles of cellular vulcanized rubber, i.e., foamed vulcanized rubber articles; 401699 refers to articles of non-cellular vulcanized rubber, i.e., unfoamed, compact vulcanized rubber articles. The key difference is whether it is foamed.
Q: Under which code should a cellular vulcanized rubber sealing strip be classified?
A: If it is a sealing strip made of cellular vulcanized rubber and is not hard rubber, it should be classified under 401610. However, if the sealing strip is a part specifically for vehicles, it may be classified under Chapter 87, and this must be determined according to the specific use.
Q: Is a material certificate required at the time of declaration?
A: It is recommended to provide a material certificate, such as a composition test report, to prove that it is cellular vulcanized rubber. Customs may require it to determine classification.
Q: What is the export tax rebate rate for 401610?
A: The export tax rebate rate changes with national policy adjustments. Please consult the latest export tax rebate rate database or contact the local customs.
Q: What are the common applications of cellular vulcanized rubber articles?
A: Common applications include sealing strips, cushioning pads, sound insulation materials, shock-absorbing parts, sporting goods, etc.
Q: If the commodity is a composite article of cellular vulcanized rubber and metal, how should it be classified?
A: If the metal only serves a reinforcing function, it is still classified as a rubber article; if the metal constitutes the essential character, it may be classified under the chapter for metal articles. This must be determined according to General Rule 3 for the interpretation of the Harmonized System.
Q: How can the regulatory conditions for 401610 be checked?
A: The regulatory conditions, such as whether commodity inspection or a license is required, can be checked through the website of the General Administration of Customs or the Customs Import and Export Tariff of the People's Republic of China.
⚠️ 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.