Analysis
Subheading 4012.19 covers other, within heading 4012. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 4%. The median line pays 3.4%.
The US splits it as follows: 4012.19.20 for designed for tractors provided for in subheadings 8701.91.10… (duty-free), 4012.19.40 for other: radial (4%) and 4012.19.80 for other: other (3.4%).
By Census's concordance, most of its statistical lines are made by Tire Retreading (326212). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 4012.19 once they fall within heading 4012 (retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |