HTS heading · chapter 40
4012
Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber
Analysis
Heading 4012 of the Harmonized Tariff Schedule covers retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber. It divides into 6 six-digit subheadings and 18 eight-digit tariff lines, with 24 ten-digit statistical suffixes below them.
10 of its 18 lines with a percentage rate are duty-free at the general rate (56%) and 8 are dutiable, from duty-free up to 4.2%. The median line pays duty-free.
Its median rate of duty-free sits at the 19th percentile of the headings in chapter 40.
The largest subheadings are 4012.20 (used pneumatic tires, 5 lines), 4012.90 (other, 5 lines), 4012.19 (other, 3 lines) and 4012.11 (of a kind used on motor cars (including station…, 2 lines).
By Census's concordance, most of its statistical lines are made by Tire Retreading (326212) and Tire Manufacturing (except Retreading) (326211). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4012.11.40 | Of a kind used on motor cars (including station wagons and racing cars): radial | 4% |
| 4012.11.80 | Of a kind used on motor cars (including station wagons and racing cars): other | 3.4% |
| 4012.12.40 | Of a kind used on buses or trucks: radial | 4% |
| 4012.12.80 | Of a kind used on buses or trucks: other | 3.4% |
| 4012.13.00 | Of a kind used on aircraft | Free |
| 4012.19.20 | Designed for tractors provided for in subheadings 8701.91.10, 8701.92.10, 8701.93.10, 8701.94.10 or 8701.95.10 or for agricultural or horticultural machinery or implements provided for in chapter 84 or in subheading 8716.80.10 | Free |
| 4012.19.40 | Other: radial | 4% |
| 4012.19.80 | Other: other | 3.4% |
| 4012.20.10 | Used pneumatic tires: aircraft | Free |
| 4012.20.15 | Of a kind used on vehicles, including tractors, for the on-highway transport of passengers or goods | Free |
| 4012.20.45 | Designed for tractors provided for in subheadings 8701.91.10, 8701.92.10, 8701.93.10, 8701.94.10 or 8701.95.10 or for agricultural or horticultural machinery or implements provided for in chapter 84 or in subheading 8716.80.10: other | Free |
| 4012.20.60 | Of a kind used on vehicles, including tractors, for the on-highway transport of passengers or goods, or on vehicles of heading 8705 | Free |
| 4012.20.80 | Other: other | Free |
| 4012.90.10 | Solid or cushion tires | Free |
| 4012.90.30 | Bicycle rim strips | Free |
| 4012.90.45 | Of natural rubber: other | 4.2% |
| 4012.90.70 | Bicycle rim strips | Free |
| 4012.90.90 | Other: other | 2.7% |