Analysis
Subheading 4011.20 covers of a kind used on buses or trucks, within heading 4011. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 3.4% to 4% with a median of 3.7%, so the line you choose sets the duty.
The US splits it as follows: 4011.20.10 for of a kind used on buses or trucks: radial (4%) and 4011.20.50 for of a kind used on buses or trucks: other (3.4%).
By Census's concordance, most of its statistical lines are made by Tire Manufacturing (except Retreading) (326211). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 4011.20 once they fall within heading 4011 (new pneumatic tires, of rubber). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4011.20.10 | Of a kind used on buses or trucks: radial | 4% |
| 4011.20.50 | Of a kind used on buses or trucks: other | 3.4% |