Analysis
Subheading 4012.20 covers used pneumatic tires, 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 5 US tariff lines below it are national.
Every one of its 5 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 4012.20.10 for used pneumatic tires: aircraft (duty-free), 4012.20.15 for of a kind used on vehicles, including tractors, for the on-highway… (duty-free), 4012.20.45 for designed for tractors provided for in subheadings 8701.91.10… (duty-free), 4012.20.60 for of a kind used on vehicles, including tractors, for the on-highway… (duty-free) and 4012.20.80 for other: other (duty-free).
Goods only reach 4012.20 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 |
|---|---|---|
| 4012.20.10 | 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 |