Analysis
HTS 4012.19.40 covers other: radial under heading 4012 (retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire…).
Rates on the nearby lines range from duty-free to 3.4%. The costliest confusion would be with 4012.19.20 (designed for tractors provided for in subheadings 8701.91.10…) 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.
The other lines in the same group are 4012.19.20 (designed for tractors provided for in subheadings…, duty-free) and 4012.19.80 (other: other, 3.4%).
Neighbouring 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 |
| 4012.19.80 | Other: other | 3.4% |