Product classification

HS code for Cellular rubber sheets: 4008.11

Rubber, vulcanised (other than hard rubber), in plates, sheets and strip of cellular rubber.

Classification of cellular rubber sheets under HS 4008.11

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.

Covers
  • Neoprene foam sheets
  • EPDM cellular rubber rolls
  • Sponge rubber plates for gaskets
  • Expanded rubber strips
  • Closed-cell rubber sheeting for insulation
Also under 4008.11
  • Armacell ArmaFlex sheets
  • Rogers Poron foam
  • Saint-Gobain Norseal strips
  • K-Flex cellular rubber
  • Rubber-Cal Neoprene sheets.

Codes often confused with 4008.11

Common mistake. 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.

3921.13Plastics; plates, sheets, film, foil and strip, of polyurethanes, cellular3921.19Plastics; plates, sheets, film, foil and strip, of plastics n.e.c. in heading no. 3921, cellular4008.21Rubber; vulcanised (other than hard rubber), in plates, sheets and strip, of non-cellular rubber40.16Articles of vulcanised rubber other than hard rubber, n.e.c. in chapter 4039.19Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls

Top exporters and importers of HS 400811 (the code used for cellular rubber sheets), 2025

In 2025, the largest exporter of HS 400811 (the code used for cellular rubber sheets) in UN Comtrade data was China, with 14% of world exports; the largest importer in UN Comtrade data was Germany, with 8.9% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Figures cover everything classified under HS 400811, not only cellular rubber sheets.

Top exporters 2025 · share of world exports

  1. 1 China $159M
  2. 2 Germany $110M
  3. 3 Belgium $104M

World total: $1.1B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Germany $90M
  2. 2 Canada $72M
  3. 3 United States $72M

World total: $1.0B Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Brazil NCM code for cellular rubber sheets

Brazil classifies cellular rubber sheets under NCM 4008.11.00: HS 4008.11 with 00 added.

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

EU Regulatory Requirements

This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.

Questions about cellular rubber sheets

What is the HS code for Cellular rubber sheets?

The HS code for Cellular rubber sheets is 400811 (Rubber; vulcanised (other than hard rubber), in plates, sheets and strip of cellular rubber). The HS code for cellular rubber sheets is 4008.11, covering vulcanized cellular rubber in plates, sheets, and strip.

How do I classify Cellular rubber sheets for customs?

Cellular rubber sheets is classified under HS code 400811 — Rubber; vulcanised (other than hard rubber), in plates, sheets and strip of cellular rubber. This is a 6-digit subheading level code.

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.

Which countries are the top exporters of cellular rubber sheets (HS 400811)?

In 2025, the top exporters of HS 400811 (the code used for cellular rubber sheets) in UN Comtrade data were China ($159M, 14% of world exports), Germany ($110M) and Belgium ($104M). World exports came to about $1.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of cellular rubber sheets (HS 400811)?

In 2025, the top importers of HS 400811 (the code used for cellular rubber sheets) in UN Comtrade data were Germany ($90M, 8.9% of world imports), Canada ($72M) and the United States ($72M). World imports came to about $1.0B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Is the HS code for Cellular rubber sheets the same in all countries?

The base HS code 400811 for Cellular rubber sheets is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.

What is the NCM code for cellular rubber sheets in Brazil?

In Brazil, cellular rubber sheets (HS 400811) is classified under NCM 4008.11.00.