4008.11 - Plates, sheets and strip:

This HTS category, 4008.11, specifically covers plates, sheets, and strip made from cellular vulcanized rubber. Cellular rubber, also known as sponge rubber or foamed rubber, is characterized by its porous internal structure, which contains gas-filled cells. These materials are typically flexible and elastic, used in a wide array of industrial and consumer applications where cushioning, insulation, or sealing properties are required.

This classification is distinguished from its sibling category, 4008.19, which covers all other forms of plates, sheets, and strip of vulcanized rubber, excluding hard rubber, that are not of the cellular variety. Therefore, the presence or absence of a cellular structure is the primary determinant for classifying goods under either 4008.11 or 4008.19.

Within the 4008.11 category, further subdivisions exist to account for the type of raw rubber used. The subcategories 4008.11.10.00 and 4008.11.50.00 differentiate between cellular rubber products derived from natural rubber and those made from other, synthetic sources. This distinction is crucial for trade statistics and tariff rate determination.