HTS tariff line · chapter 40
4012.11.80
Of a kind used on motor cars (including station wagons and racing cars): other
Analysis
HTS 4012.11.80 covers of a kind used on motor cars (including station wagons and racing cars): other under heading 4012 (retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire…).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Neighbouring lines carry rates from duty-free to 4.2%, so the exact line matters. The widest gap is with 4012.90.70 (bicycle rim strips), 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4012.11.40 | Of a kind used on motor cars (including station wagons and racing cars): radial | 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% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter