Section VII · Plastics and articles thereof; rubber and articles thereof
Chapter 40: Rubber and articles thereof
Chapter 40 of the Harmonized System has 17 four-digit headings, from 40.01 to 40.17. Each heading is split further into six-digit subheadings, then into national 8- and 10-digit commodity codes.
Headings in chapter 40
| Heading | Description |
|---|---|
| 40.01 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip |
| 40.02 | Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip |
| 40.03 | Reclaimed rubber in primary forms or in plates, sheets or strip |
| 40.04 | Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom |
| 40.05 | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip |
| 40.06 | Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber |
| 40.07 | Vulcanised rubber thread and cord |
| 40.08 | Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber |
| 40.09 | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) |
| 40.10 | Conveyor or transmission belts or belting, of vulcanised rubber |
| 40.11 | New pneumatic tyres, of rubber |
| 40.12 | Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber |
| 40.13 | Inner tubes, of rubber |
| 40.14 | Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber |
| 40.15 | Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber |
| 40.16 | Other articles of vulcanised rubber other than hard rubber |
| 40.17 | Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber |
Classifying goods in chapter 40
Start with the chapter and section notes: they are legally binding and often decide what is included or excluded. Then choose the heading whose wording best describes your product (GRI 1), and work down to the six-digit subheading before choosing the national commodity code.
The six-digit code is shared internationally. The UK and EU add digits for their own tariffs and statistics, and the US uses its own 10-digit HTS lines, so always confirm the final code in the tariff of the country you are importing into.
Official sources
Check chapter 40 in the UK Trade Tariff, the EU TARIC and the US HTS.