HS Code for Gutta-percha

Gutta-percha is classified under HS code 4001.30, which covers natural gums such as balata, gutta-percha, guayule, chicle, and similar products in primary forms. Chapter 40 of the Harmonized System is dedicated to rubber and articles thereof. While gutta-percha is chemically similar to natural rubber (both are polymers of isoprene), it is an isomer (trans-polyisoprene) that lacks the elasticity of standard Hevea rubber (cis-polyisoprene). At room temperature, gutta-percha is hard and inelastic, but it becomes plastic when heated. This unique physical property led the Harmonized System to group it with other non-elastic natural gums in subheading 4001.30. The classification applies to the raw material in its primary forms, such as blocks, lumps, or sheets. It is essential to distinguish these natural gums from synthetic rubbers or modified natural resins, as the classification depends on the biological origin and the lack of chemical modification beyond what is necessary for transport or preservation.

Products Included

• Raw gutta-percha in blocks
• Gutta-percha sheets or strips
• Natural chicle gum
• Balata gum
• Guayule gum

Common Misclassification

Gutta-percha is sometimes misclassified under HS code 1301.90, which covers natural lac, gums, and resins. However, because gutta-percha is a hydrocarbon polymer related to rubber, it is specifically directed to Chapter 40. Another common error is classifying it under 4001.21 or 4001.22 (natural rubber in smoked sheets or TSNR), but these codes are reserved for elastic Hevea rubber. Furthermore, synthetic polyisoprene is classified under 4002.11 or 4002.19, and should not be confused with the natural gutta-percha gum. Finally, finished articles made of gutta-percha, such as dental fillings, may move to Chapter 90 or 34 depending on their preparation.

FAQ

What is the HS code for gutta-percha?

The HS code for gutta-percha is 4001.30. This subheading includes gutta-percha, balata, and similar natural gums in their primary forms, such as blocks, lumps, or sheets.

Is gutta-percha the same as natural rubber?

While both are natural latex products, gutta-percha is a trans-isomer of polyisoprene, making it thermoplastic rather than elastic. For customs purposes, it is grouped with other non-elastic natural gums under 4001.30 rather than with Hevea rubber.