HTS tariff line · chapter 40
4013.90.10
Designed for tires provided for in subheadings 4011.70.00, 4012.19.20, 4012.20.15 and 4012.20.45
Analysis
HTS 4013.90.10 covers designed for tires provided for in subheadings 4011.70.00, 4012.19.20, 4012.20.15 and 4012.20.45 under heading 4013 (inner tubes, of rubber).
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.
Within this group the rate runs from duty-free to 3.7%. Compared with 4013.90.50 (other: other), which pays 3.7%, a misclassification either way moves the duty by 3.7 percentage points.
The normal trade relations rate here is zero, shared by about 39% of the 142 tariff lines in chapter 40, a useful check when a neighbouring dutiable line is a candidate. 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 4013.10.00 (of a kind used on motor cars (including station wagons and…, 3.7%), 4013.20.00 (of a kind used on bicycles, duty-free) and 4013.90.50 (other: other, 3.7%).
Neighbouring 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 |
| 4013.90.50 | Other: other | 3.7% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter