Analysis
HTS 4012.90.90 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 4.2%, so the exact line matters. The widest gap is with 4012.90.70 (bicycle rim strips), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 2.7 percentage points.
The column 2 rate, for countries without normal trade relations, is 80%, 29.6 times the general rate.
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 2.7%. 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 general duty rate is 2.7% of the customs value, which is in the middle of the rates in chapter 40 (53rd percentile of 142 lines with an ad valorem rate). On a shipment valued at $10,000 that is $270 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4012.90.10 | Solid or cushion tires | Free |
| 4012.90.30 | Bicycle rim strips | Free |
| 4012.90.45 | Of natural rubber: other | 4.2% |
| 4012.90.70 | Bicycle rim strips | Free |