# HS heading 40.08: Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber

> HS heading 40.08 covers plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber. It is in chapter 40 (rubber and articles thereof). It is split into 4 subheadings: 4008.11 (of cellular rubber, plates, sheets and strip), 4008.19 (of cellular rubber, other), 4008.21 (of non-cellular rubber, plates, sheets and strip) and 4008.29 (of non-cellular rubber, other). National tariff lines under heading 40.08 are live on border.bot for the United States (9 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/4008
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 40](https://border.bot/hs-codes/40) / [40.08](https://border.bot/hs-codes/4008)

## Key facts

- Heading: 40.08
- Description: Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
- Chapter: 40: Rubber and articles thereof
- Subheadings: 4
- Edition: HS2022

## What this code covers

HS heading 40.08 covers plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber.

It is split into 4 subheadings: 4008.11 (of cellular rubber, plates, sheets and strip), 4008.19 (of cellular rubber, other), 4008.21 (of non-cellular rubber, plates, sheets and strip) and 4008.29 (of non-cellular rubber, other).

- [4008.11](https://border.bot/hs-codes/400811) Of cellular rubber: Plates, sheets and strip
- [4008.19](https://border.bot/hs-codes/400819) Of cellular rubber: Other
- [4008.21](https://border.bot/hs-codes/400821) Of non-cellular rubber: Plates, sheets and strip
- [4008.29](https://border.bot/hs-codes/400829) Of non-cellular rubber: Other

## What it doesn’t cover

Other goods of chapter 40 are classified in its other 16 headings, listed below.

- [40.01](https://border.bot/hs-codes/4001) Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
- [40.02](https://border.bot/hs-codes/4002) Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip
- [40.03](https://border.bot/hs-codes/4003) Reclaimed rubber in primary forms or in plates, sheets or strip
- [40.04](https://border.bot/hs-codes/4004) Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
- [40.05](https://border.bot/hs-codes/4005) Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
- [40.06](https://border.bot/hs-codes/4006) Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
- [40.07](https://border.bot/hs-codes/4007) Vulcanised rubber thread and cord
- [40.09](https://border.bot/hs-codes/4009) Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
- [40.10](https://border.bot/hs-codes/4010) Conveyor or transmission belts or belting, of vulcanised rubber
- [40.11](https://border.bot/hs-codes/4011) New pneumatic tyres, of rubber
- [40.12](https://border.bot/hs-codes/4012) Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber
- [40.13](https://border.bot/hs-codes/4013) Inner tubes, of rubber
- [40.14](https://border.bot/hs-codes/4014) Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber
- [40.15](https://border.bot/hs-codes/4015) Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber
- [40.16](https://border.bot/hs-codes/4016) Other articles of vulcanised rubber other than hard rubber
- [40.17](https://border.bot/hs-codes/4017) Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber

## How it is structured

Heading 40.08 is one of 17 headings in chapter 40. Its first two digits, 40, are the chapter; the next two, 08, number the heading within it. Its subheadings add two more digits (4008.11, 4008.19, 4008.21).

## In other countries

National tariff lines under heading 40.08 are live on border.bot for the United States (9 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/40): 9 lines, used by 1 other country

- Previous heading: [40.07](https://border.bot/hs-codes/4007) Vulcanised rubber thread and cord
- Next heading: [40.09](https://border.bot/hs-codes/4009) Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)

## Frequently asked questions

### What does HS heading 40.08 cover?

HS heading 40.08 covers plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber.

### Which chapter is HS heading 40.08 in?

HS heading 40.08 is in chapter 40 (rubber and articles thereof).

### How many subheadings does HS heading 40.08 have?

HS heading 40.08 has 4 subheadings: 4008.11 (of cellular rubber, plates, sheets and strip), 4008.19 (of cellular rubber, other), 4008.21 (of non-cellular rubber, plates, sheets and strip) and 4008.29 (of non-cellular rubber, other).

### Which countries’ tariffs list national lines under HS heading 40.08?

National tariff lines under heading 40.08 are live on border.bot for the United States (9 lines, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://border.bot/hs-codes/4008.json
