Chapter 40 HS Codes: Chapter 40 Commodities
CHAPTER DEFINITION & SCOPE
HS Chapter 40 of the WCO Harmonized System covers chapter 40 commodities. It groups 17 4-digit WCO headings and 80 6-digit subheadings under the official 2026 customs nomenclature [USITC HTS 2026].
Chapter
Ch 40
Headings
17 Headings
Subheadings
80 HS6
US Tariff Status
Active 2026
Chapter 40 4-Digit Headings Directory
| Heading | WCO Heading Description | Subheading Count | Directory Link |
|---|---|---|---|
| Heading 4001 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip | 5 subheadings | Browse Heading 4001 → |
| Heading 4002 | 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 | 14 subheadings | Browse Heading 4002 → |
| Heading 4003 | Reclaimed rubber in primary forms or in plates, sheets or strip | 1 subheadings | Browse Heading 4003 → |
| Heading 4004 | Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom | 1 subheadings | Browse Heading 4004 → |
| Heading 4005 | Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip | 4 subheadings | Browse Heading 4005 → |
| Heading 4006 | Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanized rubber | 2 subheadings | Browse Heading 4006 → |
| Heading 4007 | Vulcanized rubber thread and cord | 1 subheadings | Browse Heading 4007 → |
| Heading 4008 | Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber | 4 subheadings | Browse Heading 4008 → |
| Heading 4009 | Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) | 8 subheadings | Browse Heading 4009 → |
| Heading 4010 | Conveyor or transmission belts or belting, of vulcanized rubber | 10 subheadings | Browse Heading 4010 → |
| Heading 4011 | New pneumatic tires, of rubber | 8 subheadings | Browse Heading 4011 → |
| Heading 4012 | Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber | 6 subheadings | Browse Heading 4012 → |
| Heading 4013 | Inner tubes, of rubber | 3 subheadings | Browse Heading 4013 → |
| Heading 4014 | Hygienic or pharmaceutical articles (including nursing nipples), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber | 2 subheadings | Browse Heading 4014 → |
| Heading 4015 | Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber | 3 subheadings | Browse Heading 4015 → |
| Heading 4016 | Other articles of vulcanized rubber other than hard rubber | 7 subheadings | Browse Heading 4016 → |
| Heading 4017 | Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber | 1 subheadings | Browse Heading 4017 → |
Chapter 40 Subheading Sample & MFN Duty Rates
| HS Code | Subheading Description | Heading | Action |
|---|---|---|---|
| 4001.10 | Natural rubber latex, whether or not pre-vulcanized | 4001 | View 4001.10 → |
| 4001.21 | Natural rubber in other forms, Smoked sheets | 4001 | View 4001.21 → |
| 4001.22 | Natural rubber in other forms, Technically specified natural rubber (TSNR) | 4001 | View 4001.22 → |
| 4001.29 | Natural rubber in other forms, Other | 4001 | View 4001.29 → |
| 4001.30 | Balata, gutta-percha, guayule, chicle and similar natural gums | 4001 | View 4001.30 → |
| 4002.11 | Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR), Latex | 4002 | View 4002.11 → |
| 4002.19 | Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR), Other | 4002 | View 4002.19 → |
| 4002.20 | Butadiene rubber (BR) | 4002 | View 4002.20 → |
| 4002.31 | Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR), Isobutene-isoprene (butyl) rubber (IIR) | 4002 | View 4002.31 → |
| 4002.39 | Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR), Other | 4002 | View 4002.39 → |
| 4002.41 | Chloroprene (chlorobutadiene) rubber (CR), Latex | 4002 | View 4002.41 → |
| 4002.49 | Chloroprene (chlorobutadiene) rubber (CR), Other | 4002 | View 4002.49 → |
| 4002.51 | Acrylonitrile-butadiene rubber (NBR), Latex | 4002 | View 4002.51 → |
| 4002.59 | Acrylonitrile-butadiene rubber (NBR), Other | 4002 | View 4002.59 → |
| 4002.60 | Isoprene rubber (IR) | 4002 | View 4002.60 → |
EXPERT CLASSIFICATION PRO TIPS
Common Pitfalls When Classifying Chapter 40 Goods
- Always review WCO Section and Chapter Legal Notes before assigning 4-digit headings.
- Distinguish carefully between unprocessed raw materials and further prepared or processed articles.
- Verify Partner Government Agency (PGA) flags for agriculture, food, or chemical items.
- Cross-reference official CBP CROSS rulings for binding precedents on mixed or composite goods.
Official Primary Sources & Authority References
USITC HTS Chapter 40 Tariff ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
Customs Rulings Online Search System for Chapter 40 binding classification precedents.
WCO HS Nomenclature ↗
World Customs Organization international 6-digit Harmonized System backbone standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau trade statistics and Schedule B concordance portal.
Chapter 40 Frequently Asked Questions (FAQ)
What commodities are covered under HS Chapter 40?
Chapter 40 (Chapter 40 Commodities) covers WCO Harmonized System 4-digit headings from 4001 upward, encompassing primary goods, raw materials, and manufactured articles within this nomenclature section.
How many 4-digit headings exist in HS Chapter 40?
Chapter 40 contains 17 official 4-digit WCO headings and 80 6-digit tariff subheadings.
What is the US general import duty range for Chapter 40 commodities?
Base customs duties under Chapter 40 range from 0.0% (Duty-Free) up to representative MFN rate limits depending on 10-digit HTS statistical suffix extensions.
Do Section 301 China tariffs apply to Chapter 40 imports?
Section 301 tariffs depend on specific 8-digit HTS subheadings. Importers must verify if their exact HTS code appears on USTR Lists 1 through 4A.
Are Partner Government Agency (PGA) permits required for Chapter 40?
PGA message-set flags (such as FDA, USDA APHIS, EPA, or CITES) apply conditionally depending on the commodity classification within Chapter 40.
How are products classified between adjacent headings in Chapter 40?
Classification follows WCO General Rules of Interpretation (GRI) 1 through 6, prioritizing specific heading terms over general descriptions.
Can Chapter 40 goods enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in USMCA member states (US, Mexico, Canada) or FTA partners enter duty-free under SPI code P, KR, AU, or CL with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Chapter 40 shipments?
Eligible commercial shipments valued at $800 USD or less imported by one person on one day may enter duty-free under 19 U.S.C. 1321.
What documents are required for formal entry of Chapter 40 goods?
Commercial Invoice, Packing List, Bill of Lading/Air Waybill, and entry summary CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer obtain a binding CBP ruling for Chapter 40?
Importers may submit an e-Ruling application under 19 CFR Part 177 to CBP National Commodity Specialist Division.