HTS Chapter 40 tariff rates (headings 4001–4017), 2026
Chapter 40 has 142 tariff lines across 17 headings. 55 (39%) enter duty-free at the general (MFN) rate, and 136 are on a Section 301 list, so products of China pay an extra duty on top.
142 tariff lines, USITC 2026HTSRev19. Specific or compound = a rate per unit (e.g. ¢/kg), not a percentage.
Section 301 China lists in chapter 40
| List | Duty for products of China | Lines |
|---|---|---|
| List 1 | Base rate plus 25% | 2 |
| List 3 | Base rate + 25% | 125 |
| List 4A | Base rate + 7.5% | 9 |
| List 4B | Base rate + 15% (suspended, not collected) | 2 |
1 lines also carry a 2024 four-year-review increase (HTS U.S. note 31), several with future effective dates.
Highest general duty rates in chapter 40
| HTS code | Description | General rate | Section 301 |
|---|---|---|---|
4015.12.90.00 | Other | 14% | List 3 (+25%) |
4015.19.51.00 | Other | 14% | List 3 (+25%) |
4010.12.50.00 | Of a width exceeding 20 cm | 8% | List 3 (+25%) |
4010.19.50.00 | Of a width exceeding 20 cm | 8% | List 3 (+25%) |
4010.35.41.00 | Of a width exceeding 20 cm | 8% | List 3 (+25%) |
4010.36.41.00 | Of a width exceeding 20 cm | 8% | List 3 (+25%) |
All headings in chapter 40
| Heading | Description | Lines | Duty-free | Top rate | On 301 |
|---|---|---|---|---|---|
4001 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip: | 5 | 5 | 0% | 5 |
4002 | Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip: | 14 | 14 | 0% | 14 |
4003 | Reclaimed rubber in primary forms or in plates, sheets or strip | 1 | 1 | 0% | 1 |
4004 | Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom | 1 | 1 | 0% | 1 |
4005 | Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip: | 4 | 4 | 0% | 4 |
4006 | Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanized rubber: | 3 | 1 | 2.9% | 3 |
4007 | Vulcanized rubber thread and cord | 1 | 1 | 0% | 1 |
4008 | Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: | 9 | 4 | 3.3% | 9 |
4009 | Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges): | 8 | 0 | 2.5% | 8 |
4010 | Conveyor or transmission belts or belting, of vulcanized rubber: | 35 | 0 | 8% | 35 |
4011 | New pneumatic tires, of rubber: | 14 | 6 | 4% | 14 |
4012 | Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber: | 18 | 10 | 4.2% | 18 |
4013 | Inner tubes, of rubber: | 4 | 2 | 3.7% | 4 |
4014 | Hygienic or pharmaceutical articles (including nursing nipples), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber: | 3 | 2 | 4.2% | 0 |
4015 | Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber: | 5 | 1 | 14% | 4 |
4016 | Other articles of vulcanized rubber other than hard rubber: | 16 | 3 | 4.3% | 14 |
4017 | Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber | 1 | 0 | 2.7% | 1 |
General rates apply to most countries; free-trade partners can qualify for the special rate, and Column 2 applies to a few countries. Other duties (Section 232, antidumping/countervailing, other Chapter 99 measures) can also apply. Always confirm a classification with CBP or a licensed customs broker.
How to check any single code in seconds: How to check any US tariff rate by HTS code. Chapter 39 · Chapter 41 · All chapters