Analysis
HTS 4012.13.00 covers of a kind used on aircraft 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 2 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 4012.90.45 (of natural rubber: other) at 4.2%, a difference of 4.2 points on the customs value.
For statistics it divides in two: 4012.13.00.10 for for use in civil aircraft and 4012.13.00.50 for other. Both pay the same duty; the suffix records which kind was imported.
There is no general-rate duty on this line, which puts it with roughly 39% of the 142 tariff lines in chapter 40 that are also free. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Goods from countries without normal trade relations pay the column 2 rate of 30% instead of nothing, so origin decides between free entry and a 30% duty.
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% |
| 4012.12.40 | Of a kind used on buses or trucks: radial | 4% |
| 4012.12.80 | Of a kind used on buses or trucks: other | 3.4% |
| 4012.19.20 | 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% |