sbr emulsion for shoe soles
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👞 SBR Emulsion for Shoe Soles (Styrene-Butadiene Rubber Latex)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: What Exactly is "SBR Emulsion"?
SBR Emulsion (Styrene-Butadiene Rubber Latex) is a synthetic rubber dispersion in water, widely used in the footwear industry, specifically for shoe soles, midsoles, and adhesive applications. It is not a finished shoe part but a raw chemical material.
In international trade, it is critical to distinguish between: * SBR Emulsion (Latex): A liquid dispersion used as a binder or raw material. → Classified under Chemical Products Chapter (Chapter 39 or 40). * SBR Rubber (Solid/Slab): Solid blocks of rubber. → Classified under Chapter 40.
⚠️ Critical Distinction:
- If the product is a liquid/water-based dispersion (latex) → HS 3901.90 or 3902.10 (depending on specific copolymer definition).
- If the product is solid SBR rubber (blocks, crumbs) → HS 4002.51 or 4002.69.
- Do NOT classify as "Parts of Footwear" (Chapter 64) because it is a raw material, not a finished component.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Form |
|---|---|---|---|
3901.90.90.00 |
Polyethylene, in primary forms; Other | Note: Often confused, but SBR is not PE. Use only if misidentified. | ❌ Incorrect |
3902.10.00.00 |
Polymers of Styrene, in primary forms (Includes SBR Latex) | SBR Emulsion/Latex (Styrene-Butadiene Copolymer in water) | ✅ Liquid/Latex |
3902.90.00.00 |
Other polymers of styrene, in primary forms | SBR Latex not elsewhere specified | ✅ Liquid/Latex |
4002.51.00.00 |
Styrene-butadiene rubber (SBR), in primary forms or in plates, sheets or strip; Latex | SBR Emulsion/Latex (Specific for Rubber) | ✅ Liquid/Latex |
4002.69.00.00 |
Other styrene-butadiene rubber, in primary forms or in plates, sheets or strip; Other | SBR Rubber (Solid/Crumbs) | ✅ Solid |
4008.19.00.00 |
Plates, sheets, film, strip, and sheet of a kind used for footwear, other than those of heading 4008 | Only if pre-formed sole blanks | ✅ Solid Blank |
🔍 Key Alert:
- SBR Emulsion (Latex) is most commonly classified under4002.51.00.00(SBR Rubber, Latex) or3902.10.00.00(Polymers of Styrene).
- Which one?
- If it is purely a rubber polymer dispersion used as a raw material for rubber manufacturing →4002.51.00.00is more accurate for rubber industry.
- If it is considered a plastic/styrene polymer dispersion for general use →3902.10.00.00.
- Recommendation: For shoe sole applications,4002.51.00.00is the most precise for SBR Latex.
💰 3. 2026 Latest Tariff Rate Details (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (Including subsequent imports)
🎯 1. 4002.51.00.00 —— SBR Rubber, Latex
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Surtax (Section 301) | +25% (From USITC Footnote 9903.88.01) |
| IEEPA Surtax | +10% (Against China/HK products, from November 10, 2025) |
| Total Tax Rate | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4002.51.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% USITC surtax is from the "Section 301" additional tariffs;
- The 10% IEEPA surtax is the additional tariff against China under the "International Emergency Economic Powers Act";
- Total 35%, which is a high tariff, must be anticipated in advance!
🎯 2. 3902.10.00.00 —— Polymers of Styrene (if misclassified as plastic)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Surtax (Section 301) | +25% |
| IEEPA Surtax | +10% |
| Total Tax Rate | 35% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption? | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3902.10.00.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Same tax rate as SBR Latex if classified under Chapter 39;
- Regardless of whether it is SBR Latex or Styrene Polymer, if it is liquid/latic, the surtax applies.
🛠️ 4. Clearance Practical Advice (Practical Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (All Must-Provides)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes Solid Content %, Viscosity, pH, Styrene/Butadiene ratio, CAS Number |
| ✅ Safety Data Sheet (SDS) | ✔️ | Critical for chemical clearance; indicates hazardous nature if any |
| ✅ Product Photo (Drum/IBC) | ✔️ | Clear view of labels, UN Number (if hazardous), Net Weight |
| ✅ Third-Party Test Report | ✔️ | SGS, BV, or similar, confirming HS Code parameters |
| ✅ Commercial Invoice | ✔️ | Explicitly state "SBR Rubber Latex for Shoe Sole Manufacturing" |
| ✅ Certificate of Origin (CO) | ✔️ | If not from China, may qualify for preferential rates |
| ✅ Packing List | ✔️ | Details packaging type (Drums, IBC, Flexitank), Gross/Net Weight |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Liquid is Latex, Solid is Rubber; Don't Mix Chapter 39 & 40!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| SBR Latem (Liquid) | 4002.51.00.00 (SBR Rubber, Latex) |
Misdeclare as "Plastic Resin" → 35% (Same rate, but risk of audit) |
| SBR Rubber (Solid/Crumbs) | 4002.69.00.00 (SBR Rubber, Other) |
Misdeclare as "Latex" → Customs may demand physical inspection |
| Pre-formed Sole Blanks | 4008.19.00.00 or 6406.20.00 |
Misdeclare as "Raw Material" → 0% (But if misclassified, penalty) |
| SBR Emulsion for Adhesives | 4002.51.00.00 |
Misdeclare as "Chemical Adhesive" → Different HS, different tax |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Hazardous Chemicals | If SBR Emulsion contains volatile styrene above thresholds, may require UN Packaging and Hazardous Goods Declaration. |
| Customs Valuation | Ensure CIF value includes freight and insurance; customs may audit transfer pricing for related-party trades. |
| Origin Marking | Ensure all drums/containers are marked with Country of Origin (Made in China). |
| FCC/CE | Not applicable for raw chemical materials; but ensure REACH compliance if exporting to EU. |
🌍 5. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 4002.51.00.00 |
35% (China Origin) | No special certs | High tariff due to Section 301 + IEEPA |
| 🇨🇳 China | 4002.51.00.00 |
5% | None | No additional surtax |
| 🇪🇺 European Union | 4002.51.00.00 |
0% (If符合 CE/REACH) | REACH Registration | No additional surtax |
| 🇦🇺 Australia | 4002.51.00.00 |
5% | None | No additional surtax |
| 🇯🇵 Japan | 4002.51.00.00 |
0% | PSE (if applicable) | No additional surtax |
📌 Conclusion:
- USA is the only market imposing high additional surtaxes on SBR Latex from China;
- Chinese SBR Latex has extremely high clearance costs in the US; consider evaluating supply chain adjustments or sourcing from Vietnam/Mexico for IEEPA exemption.
📌 6. Common Mistakes & Pitfall Guide (Blood-and-Tears Lessons)
❌ Mistake 1: Declaring SBR Latem as "Plastic Resin" (3901.90)
👉 Consequence: Same tax rate (35%), but Customs Audit Risk increases; may delay clearance for verification.
❌ Mistake 2: Declaring Solid SCR Rubber as "Latex" (4002.51)
👉 Consequence: Physical inspection required; if found solid, penalty + back tax.
❌ Mistake 3: Not providing SDS (Safety Data Sheet)
👉 Consequence: Customs may reject entry for chemical materials; return to sender or destroy.
❌ Mistake 4: Using "SBR Rubber" as generic name without specifying form (Latex vs. Solid)
👉 Consequence: Customs may choose higher tax rate or demand precise classification.
✅ Correct Practice:
"SBR Rubber Latex, Liquid, for Shoe Sole Manufacturing, Solid Content 40%, CAS No. 9003-55-8, UN 3082 (if hazardous), Made in China"
🎯 7. Conclusion: Professional Declaration, Save Time & Cost!
🎯 Remember the Mantra:
🔹 "Latex is Liquid, Solid is Rubber; Don't Mix 39 & 40!"
🔹 "HS Code Determines Tax, Rate Differs 35 Points, One Mistake, Huge Penalty!"
📌 Tips:
- If your SBR Latex is originating from Vietnam, Mexico, Thailand, or Malaysia, you can apply for IEEPA Exemption, tax rate only 0%~5%;
- Recommend applying for Advance Ruling (Pre-classification) before shipment to avoid clearance risks.
📣 Take Action Now:
📞 Contact Professional Customs Broker + Provide Product Spec + Apply for HS Code Advance Ruling
🚀 Let your SBR Latex Clear Customs Smoothly, Efficiently Export, Profit Double!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precise Calculation!
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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。