4001.30.00.10 - Gutta-percha and guttas, not elsewhere specified or included

This HTS category, 4001.30.00.10, specifically covers gutta-percha and guttas that are not otherwise classified under the Harmonized Tariff Schedule. Gutta-percha is a natural latex derived from trees of the Sapotaceae family, known for its plasticity when warm and rigidity when cool. Guttas are similar natural gums with comparable properties. These materials are typically imported in their primary forms, such as blocks or lumps, or as plates, sheets, or strip, before further processing.

This classification distinguishes itself from its siblings by its specific focus on gutta-percha and guttas. For instance, sibling category 4001.30.00.05 covers balata, another natural rubber-like substance, while 4001.30.00.20 pertains to chicle, primarily used in chewing gum production. Category 4001.30.00.55 serves as a residual category for other similar natural gums not specifically listed. The key differentiator lies in the botanical origin and specific chemical and physical properties that define gutta-percha and guttas.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification under 4001.30.00.10 depends on the positive identification of the material as gutta-percha or a similar natural gutta, and the absence of any specific import provisions or descriptive criteria that would place it under a more specific or a residual sibling category. Importers should ensure that documentation clearly identifies the material to facilitate accurate customs processing.