Analysis
HTS 4012.12.40 covers of a kind used on buses or trucks: radial under heading 4012 (retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire…). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in number of items.
Rates on the nearby lines range from duty-free to 4.2%. The costliest confusion would be with 4012.90.70 (bicycle rim strips) at duty-free, a difference of 4 points on the customs value.
The general duty rate is 4% of the customs value, which is above most the rates in chapter 40 (81st percentile of 142 lines with an ad valorem rate). On a shipment valued at $10,000 that is $400 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 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.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4012.11.40 | Of a kind used on motor cars (including station wagons and racing cars): radial | 4% |
| 4012.11.80 | Of a kind used on motor cars (including station wagons and racing cars): other | 3.4% |
| 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% |