HTS tariff line · chapter 40
4013.10.00
Of a kind used on motor cars (including station wagons and racing cars), buses or trucks
Analysis
HTS 4013.10.00 covers of a kind used on motor cars (including station wagons and racing cars), buses or trucks under heading 4013 (inner tubes, of rubber). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
Rates on the nearby lines range from duty-free to 3.7%. The costliest confusion would be with 4013.90.10 (designed for tires provided for in subheadings 4011.70.00…) at duty-free, a difference of 3.7 points on the customs value.
The general duty rate is 3.7% of the customs value, which is above most the rates in chapter 40 (78th percentile of 142 lines with an ad valorem rate). On a shipment valued at $10,000 that is $370 in duty before any Chapter 99 additions or preference claims.
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 3.7%. 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.
For statistics it divides in two: 4013.10.00.10 for motor car and 4013.10.00.20 for truck and bus. Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 25%, 6.8 times the general rate.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |