HS Code for Cellular rubber sheets

Cellular rubber sheets are classified under HS code 4008.11. This code is part of the Harmonized System's Chapter 40, which covers rubber and articles thereof. Heading 4008 is specifically for plates, sheets, strip, rods, and profile shapes of vulcanized rubber (excluding hard rubber). Subheading 4008.11 is the specific designation for these items when they are made of cellular rubber. Cellular rubber is produced by incorporating a blowing agent into the rubber compound, which creates a porous structure during vulcanization. To be classified under 4008.11, the product must be in the form of a plate, sheet, or strip. These are generally defined as flat products of any thickness, which may be surface-worked (e.g., embossed, corrugated, or colored) but not otherwise cut to shape or further worked. If the sheet is combined with textile fabric, the classification depends on Note 3 to Chapter 40, which determines whether the textile is merely for reinforcement or if the product is a textile product.

Products Included

• Neoprene foam sheets
• EPDM cellular rubber rolls
• Sponge rubber plates for gaskets
• Expanded rubber strips
• Closed-cell rubber sheeting for insulation

Common Misclassification

A common misclassification occurs with HS code 3921.13 or 3921.19, which covers cellular plastic sheets. Distinguishing between synthetic rubber and plastic can be difficult, but rubber must meet the elastomeric requirements defined in Note 4 to Chapter 40. Another error is using 4008.21, which is for non-cellular rubber sheets. If the material does not have a porous, expanded structure, it cannot be classified under 4008.11. Finally, if the sheet is self-adhesive, it might be classified under 4016 or 3919 depending on the material and construction.

FAQ

What is the HS code for cellular rubber sheets?

The HS code for cellular rubber sheets is 4008.11, covering vulcanized cellular rubber in plates, sheets, and strip.

What happens if the rubber sheet is combined with fabric?

If the textile fabric is present only for reinforcement, it remains under 4008.11. If the fabric provides the essential character, it may move to Chapter 59.