HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
4012901000 | Doc | 55.0% | CN | US | 2025-05-12 |
3901901000 | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared goods, "TIRE PATCH," based on the provided HS codes.
Analysis of Declared HS Codes for "TIRE PATCH"
You've received two HS codes, which suggests the "TIRE PATCH" may be categorized in different ways depending on its composition and manufacturing process. Here's a detailed look at each:
1. HS Code: 4012.90.10.00 – Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber: Other: Solid or cushion tires
- Chapter 40: Rubber and articles thereof. This chapter covers natural or synthetic rubber, and articles made from rubber.
- 4012: Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber. This specifically deals with tires that have been reworked or are solid/cushion types.
- 4012.90: Other. This is a residual subheading for items within 4012 that don't fit into more specific categories.
- 4012.90.10.00: Solid or cushion tires. This further specifies the item as solid or cushion tires.
Implications:
- This HS code suggests your "TIRE PATCH" is being classified as a component made from rubber intended for use in solid or cushion tires. It's likely a patch designed to repair or reinforce these types of tires.
- Tax Rate: Currently, the total tax rate is 55.0% (Basic Duty: 0.0%, Additional Tariff: 25.0%, Additional Tariff after 2025.4.2: 30%).
2. HS Code: 3901.90.10.00 – Polymers of ethylene, in primary forms: Other: Elastomeric
- Chapter 39: Plastics and articles thereof. This chapter covers a wide range of plastic materials.
- 3901: Polymers of ethylene, in primary forms. This focuses on the raw plastic materials derived from ethylene.
- 3901.90: Other. This is a residual subheading for ethylene polymers that don't fit into more specific categories.
- 3901.90.10.00: Elastomeric. This further specifies the item as an elastomeric (rubber-like) polymer.
Implications:
- This HS code suggests your "TIRE PATCH" is being classified as a raw plastic material with rubber-like properties (elastomeric). This would mean the patch is being imported as a base material before it's been processed into a finished product.
- Tax Rate: Currently, the total tax rate is 55.0% (Basic Duty: 0.0%, Additional Tariff: 25.0%, Additional Tariff after 2025.4.2: 30%).
Key Considerations & Recommendations
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Material Composition is Crucial: The correct HS code heavily depends on what your "TIRE PATCH" is actually made of.
- If it's primarily processed rubber (e.g., recycled tire rubber, vulcanized rubber): HS Code 4012.90.10.00 is likely more appropriate.
- If it's a raw plastic polymer (e.g., a specific type of elastomer) that needs further processing to become a usable patch: HS Code 3901.90.10.00 is more appropriate.
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Degree of Processing: Is the patch ready to be applied to a tire, or does it require significant further manufacturing steps? A finished patch leans towards 4012, while a raw material leans towards 3901.
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Single vs. Multiple Components: If the patch is made of multiple materials (e.g., a rubber base with an adhesive layer), you may need to consider classifying each component separately or finding a combined HS code.
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Certification & Documentation:
- Material Safety Data Sheet (MSDS): Provide an MSDS to confirm the chemical composition of the patch.
- Invoice Details: Ensure your invoice clearly specifies the material composition, weight, and intended use of the patch.
- Country of Origin: Verify the correct country of origin is declared.
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Post-April 2, 2025 Tariff Changes: Be aware that the additional tariff will increase to 30% after April 2, 2025. Factor this into your cost calculations.
I strongly recommend consulting with a customs broker or providing more detailed information about the patch's composition and manufacturing process to ensure accurate classification and avoid potential issues with customs clearance. Incorrect classification can lead to delays, penalties, and unexpected costs.