Analysis
HTS 4011.90.80 covers other: other under heading 4011 (new pneumatic tires, of rubber). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
Neighbouring lines carry rates from duty-free to 4%, so the exact line matters. The widest gap is with 4011.90.10 (having a "herring-bone" or similar tread), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 3.4 percentage points.
The general duty rate is 3.4% of the customs value, which is above most the rates in chapter 40 (72nd percentile of 142 lines with an ad valorem rate). On a shipment valued at $10,000 that is $340 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3.4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
For statistics it divides in two: 4011.90.80.10 for of a kind used on golf carts, all-terrain vehicles, and for… and 4011.90.80.50 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4011.90.10 | Having a "herring-bone" or similar tread | Free |
| 4011.90.20 | Other: radial | 4% |