Product classification
HS code for Foam rubber sheets: 4008.11
Rubber, vulcanised (other than hard rubber), in plates, sheets and strip of cellular rubber.
Classification of foam rubber sheets under HS 4008.11
Foam rubber sheets are classified under HS code 4008.11. This code is part of Chapter 40, which governs rubber products. Heading 4008 is dedicated to plates, sheets, strip, rods, and profile shapes of vulcanized rubber. The subheading 4008.11 specifically targets cellular rubber in the form of plates, sheets, and strip. To qualify for this code, the material must be vulcanized (but not hard rubber) and possess a cellular structure. These sheets are typically flat, uniform in thickness, and may be provided in rolls or cut into rectangular pieces. They are often used as industrial gaskets, insulation material, or padding. The classification remains in 4008.11 as long as the sheets are not further worked into a finished article or cut into shapes other than rectangles. If the sheets are reinforced with textile materials, the classification might change depending on whether the rubber or the textile provides the essential character. For instance, if the textile is merely a support for the rubber, it remains in Chapter 40. However, if the textile is the main component, it could move to Chapter 59. It is also important to distinguish between cellular rubber and cellular plastics. While they may look similar, their chemical properties and reaction to heat differ, which is why plastics are classified under heading 3921. Accurate classification ensures that the correct tariffs are applied and that the importer complies with international trade regulations regarding material safety and standards.
- Covers
- Neoprene foam sheets
- EPDM cellular rubber rolls
- SBR foam rubber sheets
- Rectangular cellular rubber strips
- Closed-cell rubber insulation sheets
- 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. Foam rubber sheets are often misclassified under 4008.19, which is for blocks and profile shapes. The key difference is the flat, thin nature of sheets versus the bulkier form of blocks. They are also confused with 3921.13 (polyurethane foam) or 3921.19 (other plastic foams). Verification of the base polymer as vulcanized rubber is essential to avoid these errors.
Top exporters and importers of HS 400811 (the code used for foam rubber sheets), 2025
In 2025, the largest exporter of HS 400811 (the code used for foam 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 foam rubber sheets.
Top exporters 2025 · share of world exports
- 1 China $159M 14% of world exports
- 2 Germany $110M 9.7% of world exports
- 3 Belgium $104M 9.2% of world exports
World total: $1.1B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $90M 8.9% of world imports
- 2 Canada $72M 7.1% of world imports
- 3 United States $72M 7.1% of world imports
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 foam rubber sheets
Brazil classifies foam 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 foam rubber sheets
What is the HS code for Foam rubber sheets?
The HS code for Foam rubber sheets is 400811 (Rubber; vulcanised (other than hard rubber), in plates, sheets and strip of cellular rubber). The HS code for plates, sheets, and strip of cellular vulcanized rubber is 4008.11.
How do I classify Foam rubber sheets for customs?
Foam 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.
Can these sheets have an adhesive backing?
Yes, foam rubber sheets with a self-adhesive layer on one side are generally still classified under 4008.11, provided the adhesive does not change the essential character of the rubber sheet as a semi-manufactured material.
Which countries are the top exporters of foam rubber sheets (HS 400811)?
In 2025, the top exporters of HS 400811 (the code used for foam 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 foam rubber sheets (HS 400811)?
In 2025, the top importers of HS 400811 (the code used for foam 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 Foam rubber sheets the same in all countries?
The base HS code 400811 for Foam 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 foam rubber sheets in Brazil?
In Brazil, foam rubber sheets (HS 400811) is classified under NCM 4008.11.00.