4012.90.10

Analysis

HTS 4012.90.10 covers solid or cushion tires under heading 4012 (retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire…).

This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.

Neighbouring lines carry rates from duty-free to 4.2%, so the exact line matters. The widest gap is with 4012.90.45 (of natural rubber: other), at 4.2%: a product that belongs there but is entered here, or the reverse, changes the duty by 4.2 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.

Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.