Heading 4012

Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber

24 declarable lines

Heading 4012 covers retreaded pneumatic tires, used pneumatic tires, and other rubber tire goods such as solid or cushion tires, treads and flaps. The heading splits first by type: retreaded tires in 4012.11 through 4012.19, used pneumatic tires in 4012.20, and other goods in 4012.90. Within retreaded and used tires, the break is by the vehicle the tire is designed for, then by construction such as radial versus other.

Products in this heading

Retreaded radial tires for passenger cars
Retreaded tires for on-the-highway trucks and buses
Retreaded tires for civil aircraft
Used pneumatic tires removed from passenger cars or trucks
Solid or cushion tires for forklifts and industrial trucks
Rubber bicycle rim strips
Rubber tire treads and tire flaps

How to choose the right subheading

Whether the tire is retreaded, used, or neither, which decides between 4012.11 to 4012.19, 4012.20, and 4012.90
The vehicle type the tire is designed for: motor cars, buses or trucks, aircraft, or other vehicles and machinery
For bus and truck retreads, whether the tire is radial or other construction
For bus and truck retreads, whether the tire is an on-the-highway truck and bus tire and whether it is light truck or other
For goods in 4012.90, whether the item is a solid or cushion tire, a rim strip, or other, and whether it is of natural rubber

Often confused with

New pneumatic tires
Tires that have never been used or retreaded are classified as new tires, not here.
Heading 4011
Inner tubes of rubber
Tubes are a separate heading from the tires themselves.
Heading 4013
Conveyor or transmission belts of vulcanized rubber
Belting is machinery belting, not a road wheel tire.
Heading 4010
Tubes, pipes and hoses of vulcanized rubber
Hose and pipe are classified by that heading regardless of rubber content.
Heading 4009
Other articles of vulcanized rubber such as rubber mats or gaskets
General rubber goods not named in a more specific heading fall to 4016.
Heading 4016

Frequently asked questions

What is the HTS code for retreaded radial passenger car tires?

Retreaded radial tires of a kind used on motor cars, including station wagons and racing cars, are classified under 4012.11.40.00. The general (MFN) rate for that line is 4%.

What is the duty on used pneumatic tires for on-highway vehicles?

Used pneumatic tires of a kind used on vehicles, including tractors, for the on-highway transport of passengers or goods, or on vehicles of heading 8705, fall under 4012.20.60.00. The general (MFN) rate for that line is Free.

How do I classify solid or cushion tires?

Solid or cushion tires of rubber are classified under 4012.90.10.00. The general (MFN) rate for that line is Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.