Emulsion SBR for Shoe Soles
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4002110000 | 35.0% | CN | US | Official Doc |
| 4002190015 | 35.0% | CN | US | Official Doc |
| 4002110000 | 35.0% | CN | US | Official Doc |
| 4002190015 | 35.0% | CN | US | Official Doc |
| 4002110000 | 35.0% | CN | US | Official Doc |
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AI Analysis
π Emulsion SBR for Shoe Soles (ιη¨SBRδΉ³ζΆ²)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: What is "Emulsion SBR"?
Emulsion SBR (Styrene-Butadiene Rubber) is a synthetic rubber produced via emulsion polymerization. In the footwear industry, it is primarily used as a key material for shoe soles due to its excellent abrasion resistance, durability, and cost-effectiveness compared to natural rubber.
International trade classifies this product based on three critical factors: 1. Material: Styrene-Butadiene Rubber (SBR). 2. Physical State: Latex/Emulsion (liquid dispersion), not solid rubber sheets or pellets. 3. Application: Industrial/Consumer Goods (specifically footwear).
β οΈ Key Distinction:
- If it were solid SBR (block, pellet, crumb) β It would fall under 4002.19 or 4002.99.
- Since it is liquid/emulsion β It falls under 4002.11 or 4002.19 specifically for latex/emulsion forms.
- The term "Shoe Soles" defines the end-use, but the physical form (Emulsion) dictates the primary HS Code sub-heading.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, the product falls into two closely related categories depending on the specific granular classification required by customs (10-digit level). Both codes reflect SBR Latex/Emulsion.
| HS Code | Product Description | Physical Form | Application Context | Key Matching Factor |
|---|---|---|---|---|
4002.11.00.00 |
Styrene-Butadiene Rubber (SBR) Latex | Emulsion/Latex | General Industrial / Footwear | Matches "Emulsion" form and "SBR" material exactly. |
4002.19.00.15 |
Other Latex (SBR Emulsion/Polymerized) | Emulsion/Latex | Specific Industrial Use (e.g., Tire/Sole grade) | Matches "Emulsion Polymerization" (E-SBR) and industrial scope. |
π Critical Analysis:
- Both codes confirm the material is SBR and the state is Emulsion/Latex.
-4002.11.00.00is often used for standard SBR Latex.
-4002.19.00.15is frequently used for specific grades (like Tire-grade or high-performance industrial grades) that may require more specific sub-identifications.
- Note: The term "Shoe Soles" is an application, but the commodity is SBR Emulsion. Customs looks at the chemical composition and physical state first.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025 November 10 (Includes subsequent imports)
β Total Tax Rate: 35.0%
π― 1. 4002.11.00.00 & 4002.19.00.15 β SBR Emulsion/Latex
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) (No MFN base duty for these rubber latex codes) |
| USITC Additional Tariff (Section 301) | +25.0% (From USITC Footnote 9903.88.01 / Trade Act Section 301) |
| IEEPA Additional Tariff | +10.0% (Section 1222 Tariff on Chinese Products, effective Nov 10, 2025) |
| Total Effective Rate | 35.0% |
| Tax Calculation Basis | CIF Value (Cost, Insurance, Freight) Γ 35% |
| De Minimis Exemption? | β NOT ELIGIBLE (Denied under de minimis rules due to high tariff codes and origin restrictions) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:4002.11.00.00 / 4002.19.00.15 β FOOTNOTE:9903.88.01 |
π Explanation:
- Although the base duty is 0%, the 35% total is driven by punitive tariffs.
- The 25% is a long-standing Section 301 tariff on Chinese rubber products.
- The 10% is a new IEEPA provision applied to specific Chinese imports starting late 2025.
- Combined: 0% + 25% + 10% = 35%. This is a high-cost item for importers.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Details |
|---|---|---|
| β Product Spec Sheet | βοΈ | Must explicitly state "Emulsion Polymerization SBR" and "Styrene-Butadiene Rubber". |
| β Technical Data Sheet (TDS) | βοΈ | Shows viscosity,εΊε«ι (Solid Content), and pH. Proves it is a liquid emulsion, not solid rubber. |
| β Commercial Invoice | βοΈ | Must use precise English description: "Styrene-Butadiene Rubber Emulsion (SBR Latex) for Shoe Sole Manufacturing". Avoid vague terms like "Rubber Glue". |
| β Certificate of Origin | βοΈ | To confirm Chinese origin (triggers the 35% tax). |
| β Safety Data Sheet (SDS) | βοΈ | Required for chemical transport and customs safety verification. |
| β Packaging List | βοΈ | Detail drum sizes, net/gross weight. Emulsion is usually shipped in large drums or tanks. |
β 2. Declaration Strategy (Key Mnemonic)
π₯ "Form is King: Emulsion vs. Solid. Name is God: SBR vs. Rubber Glue."
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Liquid SBR Dispersion | 4002.11.00.00 or 4002.19.00.15 |
"Rubber Adhesive" or "Glue" | Misclassification risk; potential audit for correct HS. |
| Solid SBR Pellets | 4002.99.00.00 (Example) |
4002.11.00.00 |
Wrong HS. Solid rubber has different tariffs (often 0-4% base, but may still have 301). Do not mix forms. |
| SBR Latex for Tires | 4002.19.00.15 (if specified) |
General 4002.11 |
If specific sub-code 4002.19.00.15 is required for "Tire/IW Grade", using 4002.11 might be challenged. |
| SBR Latex for Shoes | 4002.11.00.00 |
"Shoe Parts" | Wrong HS. It is a raw material, not a finished part. Declare as raw material. |
β 3. Special Handling Notes
| Situation | Handling Advice |
|---|---|
| "Shoe Sole" in Name? | It is acceptable to mention the end-use (for shoes) in the description, but do not classify it as "Footwear" (Chapter 64). It is a Raw Material (Chapter 40). |
| Solid Content Variation | Ensure the invoice declares the dry rubber content if required by the specific HS sub-code interpretation, as some codes distinguish by solid %. |
| Mixed Shipments | If shipping SBR Latex with other chemicals, declare separately. Mixing can lead to rejection of the de minimis exemption or full audit. |
| Pre-Approval | Given the 35% rate, consider applying for an Exclusion if the specific product was previously eligible (check USTR website for Section 301 exclusions), though less likely for raw materials post-2025 updates. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Base Tariff | Additional Tariffs | Total Rate | Remarks |
|---|---|---|---|---|---|
| πΊπΈ USA | 4002.11.00.00 4002.19.00.15 |
0% | 25% (301) + 10% (IEEPA) | 35% | High Cost. Strict origin enforcement. |
| π¨π³ China | 4002.11.00.00 |
0-10% | None | ~0-10% | Lower cost for domestic use. |
| πͺπΊ EU | 4002.11.00 |
0% | None | 0% | Generally duty-free for SBR Latex. No 301/IEEPA. |
| π¦πΊ Australia | 4002.11.00 |
0-5% | None | ~0-5% | Low cost, no punitive tariffs. |
| π¬π§ UK | 4002.11.00 |
0-5% | None | ~0-5% | Post-Brexit rules apply, but generally favorable for rubber latex. |
π Conclusion:
- USA is the most expensive market due to layered tariffs (Base 0% + 25% + 10%).
- EU/UK/Australia are significantly more cost-effective for sourcing or exporting SBR Latex.
- China remains a low-cost production base, but exports to the US face heavy penalties.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring as "Shoe Material" or "Footwear Part"
π Result: Classification under Chapter 64 or 39. Wrong HS. Leads to delays, fines, and retroactive tax assessments.
π Fix: Always declare as "Styrene-Butadiene Rubber Emulsion" or "SBR Latex".
β Error 2: Confusing "Emulsion SBR" with "Solid SBR"
π Result: Solid SBR might have a different tariff rate (though still subject to 301). Misdeclaration can be seen as fraud.
π Fix: Clearly state "Latex" or "Emulsion" in the product name. Provide TDS proving liquid state.
β Error 3: Ignoring the 10% IEEPA Tariff
π Result: Importers budgeting only for 25% tariff will be shocked by the 35% total. Cash flow disruption.
π Fix: Update cost models to include 35% effective duty for US imports from China.
β Error 4: Using "Rubber Glue" as a generic term
π Result: Customs may classify under adhesives (Chapter 35) which have different rules and potentially different duties.
π Fix: Use precise chemical nomenclature: "Synthetic Rubber, Emulsion Polymerized, SBR".
β Correct Declaration Example:
"STYRENE-BUTADIENE RUBBER (SBR) EMULSION (LATEX), FOR USE IN FOOTWEAR SOLE MANUFACTURING, HS CODE: 4002.11.00.00, ORIGIN: CHINA"
π― VII. Conclusion: Professional Declaration Saves Money!
π― Remember Mnemonics:
πΉ "Liquid SBR is 4002.11/19. Solid SBR is 4002.99."
πΉ "USA Tax: 0% Base + 25% + 10% = 35% Total."
πΉ "Don't call it 'Glue'. Call it 'SBR Latex'."
π Tips:
- If you are importing SBR Latex into the US, ensure your supplier provides a Certificate of Origin that matches the manufacturer's address in China.
- Consider supply chain diversification (e.g., sourcing from Vietnam or Thailand for SBR) if the 35% US tariff impacts profitability, as these countries may have lower or zero tariffs under specific FTAs.
π£ Immediate Action:
π Consult a licensed US Customs Broker.
π Request TDS and SDS from supplier.
π Calculate landed cost using 35% effective duty.
π Ensure smooth clearance with precise documentation!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percent Saved in Duty is Pure Profit!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.