4008.19.40.00 - Other

This HTS subheading, 4008.19.40.00, covers plates, sheets, strip, rods, and profile shapes made from vulcanized cellular rubber that are neither hard rubber nor specifically classified as profile shapes under the sibling category 4008.19.20.00. The key characteristic of this classification is the cellular nature of the vulcanized rubber, meaning it contains numerous small cavities or cells, resulting in properties such as lightness, flexibility, and insulation. This category encompasses a wide array of products falling under this description, excluding those explicitly defined as profile shapes.

Distinguishing this category from its sibling, 4008.19.20.00, is straightforward. While both fall under the broader classification of cellular rubber products, this subheading specifically pertains to flat forms like plates, sheets, and strips, as well as solid forms like rods. The sibling category, conversely, is reserved for items with a specific cross-sectional shape, often designed for sealing, edging, or structural purposes, which are not general plates, sheets, strips, or rods.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, the classification of goods under 4008.19.40.00 relies on the precise determination that the vulcanized cellular rubber product is in the form of plates, sheets, strip, or rods, and does not meet the definition of a profile shape. This ensures that items such as sheets of foamed neoprene for gasket material or rods of expanded natural rubber for cushioning are correctly classified here, distinct from extruded rubber profiles.