Synthetic Rubber Latex (SBR)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4002110000 | 35.0% | CN | US | 官方文档 |
| 4002910000 | 35.0% | CN | US | 官方文档 |
| 4002110000 | 35.0% | CN | US | 官方文档 |
| 4002910000 | 35.0% | CN | US | 官方文档 |
| 4002110000 | 35.0% | CN | US | 官方文档 |
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AI分析
🧪 Synthetic Rubber Latex (SBR) | Classification & Duty Strategy
🌐 HS Code Reference & Customs Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 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)
⚠️ 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.
📦 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% |
🔍 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.
💰 Part III: 2026 Latest Tariff Rate Breakdown (US-China Context)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Total Tax Rate: 35.0%
🎯 1. 4002.11.00.00 & 4002.91.00.00 – 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 – 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 × 35% |
| De Minimis Eligibility | ❌ Not Eligible (High duty rates typically negate de minimis benefits; confirm with customs broker) |
| Legal Basis Path | Base: 0% → 301: +25% → 122 Clause: +10% |
📌 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.
🛠️ Part IV: Customs Clearance Practical Advice
✅ 1. Documentation Checklist (Essential)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Styrene-Butadiene Rubber Latex," solid content %, viscosity, pH, and additives. |
| ✅ Certificate of Analysis (COA) | ✔️ | Proof of chemical composition to distinguish between generic SBR (4002.11) and specialized types (4002.91). |
| ✅ Commercial Invoice | ✔️ | Must explicitly describe: "Synthetic Rubber Latex, SBR Type, for [Application: e.g., Adhesives, Coatings]." |
| ✅ Bill of Lading / Air Waybill | ✔️ | Consistent with invoice description. |
| ✅ Origin Certificate | ✔️ | To confirm Chinese origin and apply correct tariff rates. |
| ✅ Safety Data Sheet (SDS) | ✔️ | Required for chemical clearance; ensure hazardous material classification is accurate. |
✅ 2. Declaration Strategy (Key Tips)
🔥 "Be Precise, Avoid Ambiguity, Justify the HS Code!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Standard SBR Latex | 4002.11.00.00 – "Styrene-Butadiene Rubber Latex" |
Using vague terms like "Rubber Paste" or "Latex" alone |
| Carboxylated SBR or Modified SBR | 4002.91.00.00 – "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 → Severe Penalty! |
📌 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.
✅ 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). |
🌍 Part V: Global Market Comparison (2026)
| Region | HS Code (Latex SBR) | Base Duty | Additional Duty (China) | Total | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 4002.11.00.00 / 4002.91.00.00 |
0% | +35% (25% 301 + 10% 122) | 35% | High barrier; verify if solid vs. liquid. |
| 🇪🇺 EU | 4002.11 / 4002.91 |
0–6.5% | None (if not subject to anti-dumping) | ~0–6.5% | Generally more favorable; check for anti-dumping duties on SBR. |
| 🇨🇳 China | 4002.11 / 4002.91 |
5–10% | None | ~5–10% | Exported from China, so this is the origin country. |
| 🇯🇵 Japan | 4002.11 / 4002.91 |
0–5% | None | ~0–5% | Generally low duty; may require JIS certification. |
📌 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.
📌 Part VI: Common Errors & Pitfalls
❌ Error 1: Declaring Solid SBR Rubber as SBR Latex (4002.11)
👉 Consequence: Customs will reclassify to solid rubber codes (4002.20/4002.30), potentially leading to different duty rates and penalties.
❌ Error 2: Using vague descriptions like "Rubber Emulsion" without specifying Styrene-Butadiene (SBR)
👉 Consequence: Customs may assign a default higher duty rate or request a classification ruling, causing delays.
❌ Error 3: Ignoring the 122 Clause Tariff
👉 Consequence: Underpayment of duty by 10%, leading to back taxes + interest upon audit.
✅ Correct Approach:
"Styrene-Butadiene Rubber Latex, Solid Content 40%, Viscosity 500 cP, Model XYZ, for Adhesive Application, Origin: China."
🎯 Part VII: Conclusion – Professional Classification, Cost Efficiency
🎯 Remember the Key Rules:
🔹 "Latex = Liquid/Emulsion", not solid rubber.
🔹 SBR →4002.11.00.00
🔹 Other Synthetic Rubber Latex (e.g., Carboxylated SBR) →4002.91.00.00
🔹 Total US Duty from China: 35% (0% Base + 25% 301 + 10% 122).
📌 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.
📣 Immediate Action:
📞 Consult a Customs Broker to confirm the exact chemical formulation (SBR vs. Modified SBR) and secure the correct HS Code.
🚀 Optimize your supply chain by evaluating total landed cost including the 35% duty.
✨ Precision in Classification = Savings in Duty!
💼 Your compliance, your competitive edge.
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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。