Synthetic Rubber Latex (SBR)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4002110000 | 35.0% | CN | US | Official Doc |
| 4002910000 | 35.0% | CN | US | Official Doc |
| 4002110000 | 35.0% | CN | US | Official Doc |
| 4002910000 | 35.0% | CN | US | Official Doc |
| 4002110000 | 35.0% | CN | US | Official Doc |
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π§ͺ Synthetic Rubber Latex (SBR) | Classification & Duty Strategy
π HS Code Reference & Customs Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π Part I: Product Definition & Classification Logic
Synthetic Rubber Latex (SBR), specifically Styrene-Butadiene Rubber Latex, is a crucial raw material in the chemical industry. In international trade, it is classified based on its material composition and physical state.
- Material: Synthetic Rubber (specifically Styrene-Butadiene Rubber / SBR)
- State: Latex (an aqueous dispersion/emulsion)
β οΈ Key Classification Point: * If the product is SBR Latex (emulsion state), it falls under Chapter 40 (Rubber and Articles Thereof), specifically heading 4002. * If it is a specific type of synthetic rubber (e.g., carboxylated SBR) in latex form, it still adheres to the 4002 headings based on the "Latex" (emulsion) characteristic.
π¦ Part II: Detailed HS Code Breakdown (Based on Provided Data)
According to the provided dataset, there are two primary HS Codes applicable to Synthetic Rubber Latex (SBR) depending on the specific chemical variation (generic SBR vs. specialized/carboxylated SBR). Both carry the same high tariff structure due to US-China trade policies.
| HS Code | Product Description | Material & State Match | Total Duty Rate |
|---|---|---|---|
4002.11.00.00 |
Synthetic Rubber Latex (SBR) | Material: SBR (Styrene-Butadiene Rubber) State: Latex (Emulsion) |
35.0% |
4002.91.00.00 |
Synthetic Rubber Latex (Various Types) | Material: Synthetic Rubber (including Carboxylated SBR) State: Latex (Emulsion) |
35.0% |
π Critical Analysis: *
4002.11.00.00: Specifically targets SBR (Styrene-Butadiene Rubber) in latex form. The summary confirms: "Synthetic Rubber Latex (SBR)" matches "Styrene-Butadiene Rubber" in material and "Latex" in state. *4002.91.00.00: A broader category for other synthetic rubber latices, including specialized types like Carboxylated SBR. The summary states: "Fully matches the definition of Synthetic Rubber and Latex." * Commonality: Both codes are subject to the same 35% total tax rate due to US import policies on Chinese goods.
π° Part III: 2026 Latest Tariff Rate Breakdown (US-China Context)
β Applicable Country: United States (US)
β Origin: China (CN)
β Total Tax Rate: 35.0%
π― 1. 4002.11.00.00 & 4002.91.00.00 β Synthetic Rubber Latex (SBR & Other)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem, standard WTO rate) |
| Section 301 Duty | +25.0% (USITC Footnote 9903.88.01 β Additional duties on Chinese goods) |
| 122 Clause Duty | +10.0% (Specific tariff provision, often related to trade remedy or specific Chinese origin clauses) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible (High duty rates typically negate de minimis benefits; confirm with customs broker) |
| Legal Basis Path | Base: 0% β 301: +25% β 122 Clause: +10% |
π Explanation: * The 25% is the standard Section 301 tariff imposed on most Chinese manufactured goods. * The 10% "122 Clause" tariff is an additional layer specific to certain chemical imports or trade agreements. * Total 35% is a significant cost factor that must be factored into landing cost calculations.
π οΈ Part IV: Customs Clearance Practical Advice
β 1. Documentation Checklist (Essential)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: "Styrene-Butadiene Rubber Latex," solid content %, viscosity, pH, and additives. |
| β Certificate of Analysis (COA) | βοΈ | Proof of chemical composition to distinguish between generic SBR (4002.11) and specialized types (4002.91). |
| β Commercial Invoice | βοΈ | Must explicitly describe: "Synthetic Rubber Latex, SBR Type, for [Application: e.g., Adhesives, Coatings]." |
| β Bill of Lading / Air Waybill | βοΈ | Consistent with invoice description. |
| β Origin Certificate | βοΈ | To confirm Chinese origin and apply correct tariff rates. |
| β Safety Data Sheet (SDS) | βοΈ | Required for chemical clearance; ensure hazardous material classification is accurate. |
β 2. Declaration Strategy (Key Tips)
π₯ "Be Precise, Avoid Ambiguity, Justify the HS Code!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Standard SBR Latex | 4002.11.00.00 β "Styrene-Butadiene Rubber Latex" |
Using vague terms like "Rubber Paste" or "Latex" alone |
| Carboxylated SBR or Modified SBR | 4002.91.00.00 β "Synthetic Rubber Latex, Carboxylated SBR" |
Declaring as 4002.11 if chemically different |
| Solid SBR (Pellets/Powder) | NOT 4002.11 or 4002.91 (These are for Latex). Likely 4002.20 or 4002.30 depending on type. |
Misdeclaring solid rubber as latex β Severe Penalty! |
π Important:
Latex implies an aqueous dispersion. If the product is solid rubber (pellets, granules, blocks), it does NOT belong to4002.11or4002.91. Those codes are specifically for latex (emulsion) forms. * Misclassification can lead to duty evasion charges* if the correct code for solid rubber has a different rate.
β 3. Cost-Saving & Risk Mitigation
| Strategy | Action |
|---|---|
| Pre-Ruling | Apply for an Advance Ruling from US CBP to confirm 4002.11 vs 4002.91 classification. |
| Supply Chain Diversification | If possible, source SBR Latex from non-Chinese origins (e.g., Malaysia, USA) to avoid the 35% additional duty. |
| Duty Drawback | If the SBR Latex is used to manufacture goods that are exported, you may claim Duty Drawback on the 35% paid. |
| Free Trade Agreements (FTAs) | Check if any FTAs apply (unlikely for SBR from China to US, but worth verifying). |
π Part V: Global Market Comparison (2026)
| Region | HS Code (Latex SBR) | Base Duty | Additional Duty (China) | Total | Notes |
|---|---|---|---|---|---|
| πΊπΈ USA | 4002.11.00.00 / 4002.91.00.00 |
0% | +35% (25% 301 + 10% 122) | 35% | High barrier; verify if solid vs. liquid. |
| πͺπΊ EU | 4002.11 / 4002.91 |
0β6.5% | None (if not subject to anti-dumping) | ~0β6.5% | Generally more favorable; check for anti-dumping duties on SBR. |
| π¨π³ China | 4002.11 / 4002.91 |
5β10% | None | ~5β10% | Exported from China, so this is the origin country. |
| π―π΅ Japan | 4002.11 / 4002.91 |
0β5% | None | ~0β5% | Generally low duty; may require JIS certification. |
π Conclusion:
USA is the most expensive market for SBR Latex from China due to 35% additional duties. * EU and Japan* are more competitive for SBR Latex imports from China.
π Part VI: Common Errors & Pitfalls
β Error 1: Declaring Solid SBR Rubber as SBR Latex (4002.11)
π Consequence: Customs will reclassify to solid rubber codes (4002.20/4002.30), potentially leading to different duty rates and penalties.
β Error 2: Using vague descriptions like "Rubber Emulsion" without specifying Styrene-Butadiene (SBR)
π Consequence: Customs may assign a default higher duty rate or request a classification ruling, causing delays.
β Error 3: Ignoring the 122 Clause Tariff
π Consequence: Underpayment of duty by 10%, leading to back taxes + interest upon audit.
β Correct Approach:
"Styrene-Butadiene Rubber Latex, Solid Content 40%, Viscosity 500 cP, Model XYZ, for Adhesive Application, Origin: China."
π― Part VII: Conclusion β Professional Classification, Cost Efficiency
π― Remember the Key Rules:
πΉ "Latex = Liquid/Emulsion", not solid rubber.
πΉ SBR β4002.11.00.00
πΉ Other Synthetic Rubber Latex (e.g., Carboxylated SBR) β4002.91.00.00
πΉ Total US Duty from China: 35% (0% Base + 25% 301 + 10% 122).
π Pro Tip:
If your SBR Latex is used in manufacturing processes that result in exported goods, explore Duty Drawback programs to recover the 35% paid.
π£ Immediate Action:
π Consult a Customs Broker to confirm the exact chemical formulation (SBR vs. Modified SBR) and secure the correct HS Code.
π Optimize your supply chain by evaluating total landed cost including the 35% duty.
β¨ Precision in Classification = Savings in Duty!
πΌ Your compliance, your competitive edge.
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.