HTS tariff line · chapter 40
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
Analysis
HTS 4012.19.20 covers 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… under heading 4012 (retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire…).
Neighbouring lines carry rates from 3.4% to 4%, so the exact line matters. The widest gap is with 4012.19.40 (other: radial), at 4%: a product that belongs there but is entered here, or the reverse, changes the duty by 4 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 39% of the 142 tariff lines in chapter 40. 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.
The other lines in the same group are 4012.19.40 (other: radial, 4%) and 4012.19.80 (other: other, 3.4%).
Census statistics map these goods to NAICS 326212 (Tire Retreading), an industry of 331 US establishments employing 6,615 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4012.19.40 | Other: radial | 4% |
| 4012.19.80 | Other: other | 3.4% |