40 Rubber and articles thereof
The broadest level of the Harmonized System. Pick the heading below that fits your goods, then the six-digit code under it — that last one is what you declare.
Section VII, Plastics & Rubber — plastics, rubber and articles made of them, from raw polymers to tyres.
- 40 Chapter Rubber and articles thereof
- —— Heading Pick one of the 17 headings below
- —— Subheading Six digits, the level every country shares
Chapter 40 covers rubber and articles thereof: natural and synthetic rubber in primary form, plus finished rubber goods like tyres, hoses, belts and gaskets. Tyres alone account for a large share of this chapter's trade volume and get their own detailed subheadings by vehicle type. Classification tip: Tyre subheadings split by vehicle type (passenger car, truck/bus, motorcycle, aircraft, off-road) and by new versus retreaded, so match the tyre's actual application rather than defaulting to a generic tyre code.
17 headings in chapter 40
Four-digit groups. Pick the one that fits, then the six-digit code inside it.
- 40.01 Natural rubber, balata, gutta-percha, guayule, chicle and similar gums; in primary forms or in plates, sheets or strip 5 codes
- 40.02 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of heading no. 4001 and 4002, in primary forms or in plates, sheets or strip 14 codes
- 40.03 Reclaimed rubber in primary forms or in plates, sheets or strip 1 code
- 40.04 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom 1 code
- 40.05 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip 4 codes
- 40.06 Unvulcanised rubber in other forms (e.g. rods, tubes and profile shapes) and articles (e.g. discs and rings) 2 codes
- 40.07 Vulcanised rubber thread and cord 1 code
- 40.08 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber 4 codes
- 40.09 Tubes, pipes and hoses, of vulcanised rubber (other than hard rubber), with or without their fittings (e.g. joints, elbows, flanges) 8 codes
- 40.10 Conveyor or transmission belts or belting, of vulcanised rubber 10 codes
- 40.11 New pneumatic tyres, of rubber 8 codes
- 40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber 6 codes
- 40.13 Inner tubes, of rubber 3 codes
- 40.14 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber 2 codes
- 40.15 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber 3 codes
- 40.16 Articles of vulcanised rubber other than hard rubber, n.e.c. in chapter 40 7 codes
- 40.17 Hard rubber (e.g. ebonite) in all forms, including waste and scrap; articles of hard rubber 1 code
Other chapters in Section VII
The wording above is the Harmonized System nomenclature as published by the World Customs Organization, HS 2022 edition. It is a classification reference, not a tariff: it carries no duty rates, and it stops at six digits — the importing country adds its own beyond that.
Classification is decided by the General Rules of Interpretation and the section and chapter notes, and it is the importing country’s customs authority that makes it binding.
Shipping goods from chapter 40? A customs hold shows up as a milestone that stops moving — follow the container or the air waybill from departure to delivery.
Track a shipmentChapter 40 FAQ
Chapter 40 covers rubber and articles thereof: natural and synthetic rubber in primary form, plus finished rubber goods like tyres, hoses, belts and gaskets. Tyres alone account for a large share of this chapter's trade volume and get their own detailed subheadings by vehicle type. Classification tip: Tyre subheadings split by vehicle type (passenger car, truck/bus, motorcycle, aircraft, off-road) and by new versus retreaded, so match the tyre's actual application rather than defaulting to a generic tyre code.
Pick the heading below that describes the goods, then the six-digit subheading under it. Six digits is the level the Harmonized System defines and the level customs everywhere recognises; anything beyond that is added by the importing country.
The General Rules of Interpretation, read together with the notes to Section VII and to chapter 40. A description that reads right is not enough on its own — the notes routinely pull goods out of the chapter they obviously belong to and put them somewhere else. Where duty or licensing turns on the answer, ask the importing country’s customs authority for a binding ruling.
A wrong or missing code is one of the common reasons customs holds a container, and a hold shows up as a milestone that stops moving. Watch for it in the container tracking app, on the air waybill in the air cargo tracker, or through the tracking API.