HTS tariff line · chapter 40
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
Analysis
HTS 4012.20.45 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…).
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 4012.20.10 (used pneumatic tires: aircraft, duty-free), 4012.20.15 (of a kind used on vehicles, including tractors, for the…, duty-free), 4012.20.60 (of a kind used on vehicles, including tractors, for the…, duty-free) and 4012.20.80 (other: other, duty-free).
All 4 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
Neighbouring 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 |
| 4012.20.60 | 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 |