Analysis
HTS 4012.19.80 covers other: other under heading 4012 (retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire…).
Neighbouring lines carry rates from duty-free to 4%, so the exact line matters. The widest gap is with 4012.19.20 (designed for tractors provided for in subheadings 8701.91.10…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 3.4 percentage points.
The general duty rate is 3.4% of the customs value, which is above most the rates in chapter 40 (72nd percentile of 142 lines with an ad valorem rate). On a shipment valued at $10,000 that is $340 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 3.4%. 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.
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 |
| 4012.19.40 | Other: radial | 4% |