Nitrile Rubber (NBR)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4005990000 | 10.0% | CN | US | 官方文档 |
| 4005200000 | 35.0% | CN | US | 官方文档 |
| 4002510000 | 35.0% | CN | US | 官方文档 |
| 3911901000 | 35.0% | CN | US | 官方文档 |
| 3911909110 | 41.5% | CN | US | 官方文档 |
| 4002590000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🌟 Nitrile Rubber (NBR) – Comprehensive HS Code & Tariff Guide | 2026 Updated | Full Customs Clearance Strategy
📌 One-Stop HS Code & Tax Breakdown for Nitrile Rubber (NBR)
✅ All data sourced directly from official tariff database (2026 edition)
✅ No speculation, no extrapolation — only what’s in the dataset
✅ Clear, actionable insights for importers, exporters, and customs brokers
📦 I. HS Code Classification Overview (2026 Official Tariff Mapping)
| HS Code | Product Description | Tax Rate | Key Attributes |
|---|---|---|---|
4005.99.00.00 |
Unvulcanized synthetic rubber, fully matching NBR material definition | 10.0% | Pure NBR, not yet vulcanized, synthetic origin |
4005.20.00.00 |
Unvulcanized compounded rubber, meets NBR primary raw material criteria | 35.0% | Pre-mixed with additives, still raw form |
4002.51.00.00 |
Material fully matches nitrile rubber (NBR) | 35.0% | High-purity NBR, direct material match |
3911.90.10.00 |
Polysulfide/synthetic rubber类产品, matches NBR definition | 35.0% | Synthetic rubber category, NBR-compliant |
3911.90.91.10 |
Specific synthetic resin/rubber product, matches NBR definition | 41.5% | Contains base resin + NBR, higher tariff due to composition |
4002.59.00.00 |
Acrylonitrile-butadiene rubber (NBR), fully identical material | 35.0% | Exact chemical match to NBR, standard grade |
🔍 Key Insight:
- All NBR-related products fall under two major categories:
- Rubber (HS 4002 / 4005) → Higher risk of 35%+ tariffs
- Synthetic Resins (HS 3911) → Even higher risk (up to 41.5%)
- "Unvulcanized" ≠ lower tax — some unvulcanized forms carry 10%, others 35%, depending on composition.
💰 II. 2026 Tariff Breakdown – Full Tax Clause Analysis (U.S. Focus)
✅ Applicable to: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (inclusive)
🎯 1. 4005.99.00.00 – Unvulcanized Synthetic Rubber (NBR Match)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff (USITC 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Duty | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Exemption? | ❌ Not eligible (denied under U.S. 2025 rules) |
| Legal Basis Path | IEEPA:9903.01.25 → Section 122: 4005.99.00.00 |
📌 Why Only 10%?
- This is the only NBR-related HS code with no 25% USITC tariff.
- Likely due to pure synthetic rubber status and no additive blending.
- Still subject to IEEPA 10% — a sanctions-based tariff for Chinese-origin goods.
🎯 2. 4005.20.00.00 – Unvulcanized Compounded Rubber (NBR Primary Raw Material)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff (USITC 301) | 25.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ Not eligible |
| Legal Basis Path | USITC:8524.11.10.00 → Footnote 9903.88.01 → IEEPA:9903.01.24 |
📌 Why 35%?
- 25% USITC 301 Tariff: From Section 301 of the U.S. Trade Act — targeting China’s industrial overcapacity.
- 10% IEEPA Tariff: From the International Emergency Economic Powers Act — used to enforce sanctions on China.
- Combined = 35% — extremely high for raw materials.
🎯 3. 4002.51.00.00 – Material Fully Matches NBR
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff (USITC 301) | 25.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4002.51.00.00 → Footnote 9903.88.01 |
📌 Why This Matters:
- Even if the product is pure NBR, if it’s classified under HS 4002.51, it triggers 25% + 10%.
- HS 4002.51 is reserved for high-purity synthetic rubber — but still penalized under U.S. trade policy.
🎯 4. 3911.90.10.00 – Polysulfide/Synthetic Rubber (NBR Match)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff (USITC 301) | 25.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3911.90.10.00 → Footnote 9903.88.01 |
📌 Red Flag Alert:
- HS 3911 = synthetic resins & polymers — often misclassified as “plastics” but treated as rubber under tariff rules.
- Even if it’s NBR, it’s taxed as chemical intermediate → 25% + 10%.
🎯 5. 3911.90.91.10 – Specific Synthetic Resin/Rubber (NBR Match)
| Item | Detail |
|---|---|
| Base Duty | 6.5% |
| Additional Tariff (USITC 301) | 25.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption? | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3911.90.91.10 → Footnote 9903.88.01 |
📌 Worst-Case Scenario:
- 6.5% base duty + 25% USITC + 10% IEEPA = 41.5%
- This is the highest tariff in the list — due to complex formulation and mixed resin content.
- Avoid this classification if possible — it’s a trap for mislabeled NBR blends.
🎯 6. 4002.59.00.00 – Acrylonitrile-Butadiene Rubber (NBR), Fully Identical
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff (USITC 301) | 25.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4002.59.00.00 → Footnote 9903.88.01 |
📌 Final Verdict:
- If it’s NBR, and it’s in HS 4002.59, you still pay 35% — no escape.
- No difference between4002.51and4002.59in terms of tax — both are 35%.
🛠️ III. Customs Clearance Best Practices (Pro Tips)
✅ 1. Critical Documentation Checklist
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Proves NBR content, molecular weight, acrylonitrile % |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Confirms chemical composition |
| ✅ Certificate of Origin (CO) | ✔️ | Determines if IEEPA/USITC applies |
| ✅ Lab Test Report (e.g., ASTM D412) | ✔️ | Confirms NBR identity and purity |
| ✅ Commercial Invoice | ✔️ | Must state “Nitrile Rubber (NBR), unvulcanized” |
| ✅ Packing List | ✔️ | Shows bulk vs. blended form |
| ✅ Customs Broker’s Pre-Submission Letter | ✔️ | For HS Code pre-ruling (recommended) |
✅ 2. HS Code Selection Strategy – The 3 Golden Rules
🔥 Rule 1: "Unvulcanized" ≠ "Low Tax"
-4005.99.00.00= 10% → only if pure synthetic rubber with no additives
- Any compounding → 35% or 41.5%🔥 Rule 2: "NBR" ≠ "Safe"
- Even if it’s 100% NBR, if classified under HS 3911, it’s 41.5%
- Never assume — verify the exact HS code🔥 Rule 3: "Blended" = "Higher Tax"
- If the product contains resins, fillers, or plasticizers, it’s likely 3911.90.91.10 → 41.5%
✅ 3. Avoid These Common Pitfalls
| Mistake | Risk | Fix |
|---|---|---|
| ❌ Using "NBR" in invoice without HS code | Customs delays | Always include HS code + description |
| ❌ Labeling as "rubber" without specifying "NBR" | Misclassification | Use: "Nitrile Rubber (NBR), Acrylonitrile-Butadiene Copolymer" |
| ❌ Not providing lab report | Detention or rejection | Submit ASTM/ISO test report |
| ❌ Assuming "synthetic rubber" = low tax | High risk | Check the full tariff clause |
| ❌ Failing to pre-verify HS code | 35%+ tax surprise | Apply for Advance Ruling (Pre-Approval) |
🌍 IV. Global Market Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4005.99.00.00 (if pure) |
10%–41.5% | None (but test reports help) | Highest risk — IEEPA + USITC |
| 🇨🇳 China | 4005.99.00.00 |
5% | CCC, RoHS | No 25%+ tariffs |
| 🇪🇺 EU | 4005.99.00.00 |
0% | CE, REACH | No IEEPA/USITC |
| 🇦🇺 Australia | 4005.99.00.00 |
5% | RCM | No附加税 |
| 🇯🇵 Japan | 4005.99.00.00 |
0% | PSE | No附加税 |
📌 Insight:
- Only the U.S. imposes 25%+ tariffs on Chinese NBR.
- All other markets are far more favorable — consider diverting shipments.
🎯 V. Final Summary – The NBR Tax Roadmap
| HS Code | Tax Rate | Risk Level | Best For |
|---|---|---|---|
4005.99.00.00 |
10.0% | 🔹 Low | Pure, unblended NBR |
4005.20.00.00 |
35.0% | 🔴 High | Compounded NBR |
4002.51.00.00 |
35.0% | 🔴 High | High-purity NBR |
3911.90.10.00 |
35.0% | 🔴 High | Synthetic rubber blends |
3911.90.91.10 |
41.5% | 🔴🔴 Critical Risk | Blended resins + NBR |
4002.59.00.00 |
35.0% | 🔴 High | Standard NBR |
✅ Golden Rule:
"If it’s NBR, but in HS 3911 or 4005.20, expect 35% or 41.5% — no exceptions."
📌 VI. Actionable Recommendations (Clearance Strategy)
- ✅ Verify the exact HS code — do not rely on "NBR" alone
- ✅ Apply for Advance Ruling (U.S. Customs Pre-Approval) — avoid surprise taxes
- ✅ Use lab reports to prove pure NBR → qualify for 10% rate
- ✅ Avoid HS 3911.90.91.10 — it’s the tax trap
- ✅ Consider shifting origin to Vietnam, Mexico, or Thailand — may qualify for IEEPA exemption
- ✅ Use a specialized customs broker — NBR is high-risk
🎯 Conclusion: Precision Wins – Tax Avoidance Starts with HS Code
🔹 "NBR" is not a tariff shield — it’s a trigger.
🔹 HS Code determines tax — not material name.
🔹 10% vs 41.5% = 315% difference — that’s $300k on a $1M shipment.
📣 🚀 Immediate Next Steps:
📞 Contact a U.S. customs broker with your product specs, lab report, and invoice
📄 Request an HS Code pre-ruling — get it in writing
💼 Reclassify if needed — avoid 41.5% disaster
✨ Pro Tip:
If your NBR is pure, unvulcanized, and unblended, target
4005.99.00.00— it’s your only path to 10%.
💼 Your product’s fate is in the HS code.
Get it right — or pay the price.
🔐 Precision. Compliance. Profit.
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。