Analysis
Heading 4013 of the Harmonized Tariff Schedule covers inner tubes, of rubber. It divides into 3 six-digit subheadings and 4 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.
2 of its 4 lines with a percentage rate are duty-free at the general rate (50%) and 2 are dutiable, from duty-free up to 3.7%. The median line pays 1.85%.
The largest subheadings are 4013.90 (other, 2 lines), 4013.10 (unnamed, 1 line) and 4013.20 (unnamed, 1 line).
Its median rate of 1.85% sits at the 39th percentile of the headings in chapter 40.
By Census's concordance, most of its statistical lines are made by Tire Manufacturing (except Retreading) (326211). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4013.10.00 | Of a kind used on motor cars (including station wagons and racing cars), buses or trucks | 3.7% |
| 4013.20.00 | Of a kind used on bicycles | Free |
| 4013.90.10 | Designed for tires provided for in subheadings 4011.70.00, 4012.19.20, 4012.20.15 and 4012.20.45 | Free |
| 4013.90.50 | Other: other | 3.7% |