Section VII: Plastics & Rubber Articles
Covers primary polymers, plastic articles, synthetic and natural rubber, tires, inner tubes, and rubber hygienic goods. Section VII comprises 2 WCO Chapters (Chapter 39, Chapter 40).
1. Chapters Included in Section VII (Plastics & Rubber Articles)
Click any chapter to access its full 4-digit heading breakdown and 6-digit tariff subheadings:
2. Frequently Asked Questions: Section VII Customs Classification
What commodities are classified under WCO Section VII?
WCO Section VII (Plastics & Rubber Articles) covers Chapters 39, 40. Scope description: Covers primary polymers, plastic articles, synthetic and natural rubber, tires, inner tubes, and rubber hygienic goods.
Which chapters belong to Section VII?
Section VII contains 2 Harmonized System chapters: Chapter 39, Chapter 40.
How are 6-digit HS codes structured within Section VII?
All 6-digit WCO Harmonized System codes in Section VII follow the 2022/2026 international nomenclature backbone. Digits 1–2 represent the Chapter, digits 3–4 represent the Heading, and digits 5–6 represent the Subheading.
What general MFN import duty rates apply to products in Section VII?
Customs duty rates in Section VII vary by country and specific 6-digit subheading. Multi-country tariffs (US, UK, EU, Germany, Canada, Mexico, China, Japan, India, Australia) can be queried per code on hscodedb.com.
What trade agreements provide duty preferences for Section VII goods?
Preferential tariff entry for Section VII goods is available under major trade agreements including USMCA/T-MEC, CPTPP, RCEP, EU-UK TCA, and CETA with a valid Certificate of Origin.
What partner government agency (PGA) controls apply to Section VII?
Imports in Section VII may require PGA clearances such as USDA/FDA/DAFF biosecurity (agricultural/food items), EPA/REACH (chemicals), or CITES (endangered flora/fauna).
How can an importer obtain a binding tariff ruling for Section VII items?
Importers can request binding classification decisions through official national portals: CBP CROSS (US), HMRC ATaR (UK), EU EBTI / Zoll (EU/Germany), CBSA NCR (Canada), SAT (Mexico), GACC (China), Japan Customs (Japan), CAAR (India), or ABF (Australia).
What valuation method is used to calculate duties on Section VII imports?
Most customs authorities assess ad valorem duties on the CIF (Cost, Insurance, Freight) or FOB transaction value under the WTO Customs Valuation Agreement.
What de minimis thresholds apply to express imports in Section VII?
Duty-free de minimis thresholds vary by destination: US $800 (Sec 321), Australia AUD $1,000 (LVT), EU/Germany €150, Canada C$150/C$20, UK £135, Japan ¥10,000 JPY, and India ₹10,000 INR.
Where can I search official 10-digit tariff extensions for Section VII?
Full 10-digit/8-digit national tariff lines for Section VII are indexed across all 10 live national registries on hscodedb.com.
3. Official Customs & WCO Primary Sources
World Customs Organization (WCO) HS Nomenclature ↗
Official 6-digit Harmonized System 2022/2026 structure.
USITC HTS Tariff Schedule 2026 ↗
Official 10-digit U.S. Harmonized Tariff Schedule.
HMRC Trade Tariff Service 2026 ↗
Official UKGT 10-digit tariff schedule.
EU Commission TARIC Database 2026 ↗
Official 10-digit EU Integrated Tariff database.
Bundeszollverwaltung (Zoll / ATLAS) ↗
German Federal Customs Administration tariff database.
CBSA Customs Tariff 2026 ↗
Official Canadian 10-digit CBSA tariff schedule.
SNICE TIGIE Tariff Portal Mexico 2026 ↗
Official Mexican 10-digit Fracción Arancelaria portal.
GACC China Customs Tariff 2026 ↗
Official Chinese 8-digit CN tariff schedule.
Japan Customs Tariff Schedule (実行関税率表) ↗
Official Japanese 9-digit tariff schedule.
CBIC India ITC-HS Tariff Schedule 2026 ↗
Official Indian 8-digit ITC-HS tariff schedule.
ABF Australian Working Tariff 2026 ↗
Official Australian 8-digit Working Tariff schedule.