Heavy Duty Off the Highway Pneumatic Tires
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4012909000 | 37.7% | CN | US | Official Doc |
| 4012198000 | 20.9% | CN | US | Official Doc |
| 4011201025 | 39.0% | CN | US | Official Doc |
| 4011205050 | 38.4% | CN | US | Official Doc |
| 4012206000 | 35.0% | CN | US | Official Doc |
Product Images
AI Analysis
π Heavy Duty Off-the-Highway Pneumatic Tires (OTHR)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π 1. Product Definition & Classification: What are "Off-the-Highway" Tires?
Off-the-Highway (OTHR) Pneumatic Tires are specialized rubber tires designed for vehicles and equipment that do not travel on public roads. These include agricultural tractors, construction excavators, mining haul trucks, forklifts, and industrial loaders.
In international trade, they are strictly distinguished from: * On-Highway Tires (Chapter 40.11): Used for trucks, buses, and cars operating on paved roads. * Solid/Non-Pneumatic Tires: Do not contain air chambers. * Retreaded Tires: Used tires with new tread layers applied.
β οΈ Key Distinction Points:
- If the tire is designed for mud, soil, rock, or indoor industrial use β Likely Chapter 4012 or 4011 (specialized).
- If the tire is new pneumatic rubber and NOT for highway use β Primary candidates: 4012.90, 4011.20.
- If the tire is retreaded or used β Candidate: 4012.19.
π¦ 2. HS Code Classification Matrix (2026 Latest Tariff Authority)
Based on the provided data, here are the precise HS Codes applicable to "Heavy Duty Off-the-Highway Pneumatic Tires," along with their tax implications.
| HS Code | Product Description | Application Scenario | Total Tax Rate (US) |
|---|---|---|---|
4012.90.90.00 |
Other pneumatic tires of rubber, not for road vehicles, new. | General heavy-duty off-highway tires (e.g., forklifts, general machinery). | 37.7% |
4012.19.80.00 |
Retreaded pneumatic tires, other than those of heading 4012.11. | Retreaded/Remanufactured off-highway tires. | 20.9% |
4011.20.10.25 |
Pneumatic tires of rubber, new, of a kind used on tractors. | Tractor tires specifically (Agricultural/Industrial tractors). | 39.0% |
4011.20.50.50 |
Pneumatic tires of rubber, new, other than those of heading 4011.20.10/10.50. | Non-tractor off-highway tires (Construction/Mining) under Heading 4011.20. | 38.4% |
4012.20.60.00 |
Pneumatic tires of rubber, retreaded, of a kind used on buses or lorries. | Retreaded Bus/Lorry Tires (Misclassification risk if not actually for buses/lorries). | 35.0% |
π Critical Clarification:
- New vs. Retreaded: This is the biggest cost driver. New tires (4012.90or4011.20) face ~38-39%. Retreaded tires (4012.19or4012.20) face ~21-35%.
- Vehicle Type: Tires for tractors (4011.20.10.25) are taxed higher (39.0%) than general off-highway tires (4012.90.90.00at 37.7%) due to specific US trade measures.
- Bus/Lorry Retreads: If you mistakenly classify heavy off-highway tires as "bus retreads" (4012.20.60.00), you might get 35.0%, but this is highly scrutinized because bus/lorry tires are defined by highway use. Misclassification here can lead to penalties.
π° 3. Detailed Tariff Rate Breakdown (US Imports from China)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: 2025/2026 (Post-2024 Trade Policy)
π― 1. 4012.90.90.00 β General Off-Highway Pneumatic Tires (New)
| Item | Detail |
|---|---|
| Base Duty Rate | 2.7% |
| Section 301 Add-on | +25.0% |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 37.7% |
| Calculation Base | CIF Value (Cost + Insurance + Freight) Γ 37.7% |
| De Minimis Exemption? | β NO (Denied) |
| Legal Basis Path | USITC:4012.90.90.00 β FOOTNOTE:301 β FOOTNOTE:122 |
π Explanation:
- This is the most common code for new off-highway tires (e.g., forklift, skid steer).
- The 25% Section 301 tariff is the primary burden.
- The 10% Section 122 duty (if applicable based on current enforcement) further adds to the cost.
- Total 37.7% is significant. Margin protection is critical.
π― 2. 4012.19.80.00 β Retreaded Off-Highway Tires
| Item | Detail |
|---|---|
| Base Duty Rate | 3.4% |
| Section 301 Add-on | +7.5% |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 20.9% |
| Calculation Base | CIF Value Γ 20.9% |
| De Minimis Exemption? | β NO |
| Legal Basis Path | USITC:4012.19.80.00 β FOOTNOTE:301 β FOOTNOTE:122 |
π Explanation:
- Retreaded tires enjoy a lower Section 301 rate (7.5% vs 25%).
- Total 20.9% is nearly half the cost of new tires.
- Strategy: If your business model allows, retreading existing tires in the US or importing retreaded units can save ~17% in tariffs.
π― 3. 4011.20.10.25 β Tractor Tires (New)
| Item | Detail |
|---|---|
| Base Duty Rate | 4.0% |
| Section 301 Add-on | +25.0% |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 39.0% |
| Calculation Base | CIF Value Γ 39.0% |
| De Minimis Exemption? | β NO |
| Legal Basis Path | USITC:4011.20.10.25 β FOOTNOTE:301 β FOOTNOTE:122 |
π Explanation:
- Tires specifically for agricultural or industrial tractors are taxed at the highest rate (39.0%).
- Even though the base rate (4.0%) is higher than general off-highway (2.7%), the 301/122 duties push it to the top.
- Do not misdeclare tractor tires as "general off-highway" to get 37.7%. CBP audits are strict on "tractor" definitions.
π― 4. 4011.20.50.50 β Other Pneumatic Tires (New, Non-Street)
| Item | Detail |
|---|---|
| Base Duty Rate | 3.4% |
| Section 301 Add-on | +25.0% |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 38.4% |
| Calculation Base | CIF Value Γ 38.4% |
| De Minimis Exemption? | β NO |
| Legal Basis Path | USITC:4011.20.50.50 β FOOTNOTE:301 β FOOTNOTE:122 |
π Explanation:
- This category covers pneumatic tires used on vehicles like construction equipment (excavators, loaders) that fall under Heading 4011.20 but are not tractors.
- Rate is 38.4%, slightly higher than4012.90.90.00.
π― 5. 4012.20.60.00 β Retreaded Bus/Lorry Tires
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Add-on | +25.0% |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 35.0% |
| Calculation Base | CIF Value Γ 35.0% |
| De Minimis Exemption? | β NO |
| Legal Basis Path | USITC:4012.20.60.00 β FOOTNOTE:301 β FOOTNOTE:122 |
π Explanation:
- WARNING: This code is for retreaded tires for buses or lorries (trucks).
- If your "Off-the-Highway" tires are not for buses/trucks, do not use this code. It is a misclassification.
- However, if you have a product that is a retreaded tire for a heavy vehicle that borders on off-highway use, this is the correct code.
- Total 35.0% is lower than new tires but higher than general retreaded off-highway (4012.19.80.00).
π οΈ 4. Customs Clearance Practical Advice (Pitfall Avoidance)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Notes |
|---|---|---|
| β Product Specifications Sheet | βοΈ | Must detail: Tread pattern, rim size, load index, speed rating, intended vehicle type. |
| β Photographs | βοΈ | Side view, tread pattern, sidewall marking (UTQG, DOT, ETRTO). |
| β Commercial Invoice | βοΈ | Must state: "Pneumatic Tire, Rubber, Off-the-Highway," NOT just "Tire." |
| β Origin Certificate | βοΈ | Proof of Chinese origin to apply Section 301/122 correctly. |
| β Retreading Certificate | βοΈ | If using 4012.19 or 4012.20, provide proof of retreading process. |
| β Equipment Compatibility List | βοΈ | If claiming "Off-the-Highway," list compatible machinery (e.g., "For CAT 966 Excavator"). |
β 2. Declaration Strategy (Golden Rules)
π₯ "Be Specific, Be Accurate, Avoid 'General' Labels"
| Scenario | Correct HS Code | Risk if Misclassified |
|---|---|---|
| New Forklift Tire | 4012.90.90.00 (37.7%) |
If declared as tractor tire (4011.20.10.25) β 39.0% + Penalty. |
| New Excavator Tire | 4011.20.50.50 (38.4%) |
If declared as 4012.90 β Possible penalty if CBP determines it fits 4011.20. |
| Retreaded Skid Steer Tire | 4012.19.80.00 (20.9%) |
If declared as new β Paying 37.7% instead of 20.9% = Wasted Cost. |
| Retreaded Truck Tire | 4012.20.60.00 (35.0%) |
If declared as off-highway (4012.19) β Misclassification if intended for highway use. |
β 3. Special Scenarios & Mitigation
| Scenario | Recommendation |
|---|---|
| OEM Custom Tires | Provide the OEM contract and technical drawings. Clarify if they are for "specialized industrial equipment" to support 4012.90 vs 4011.20. |
| "All-Terrain" Tires | If they can be used on highways (e.g., pickup truck AT tires), they MUST be classified as on-highway tires (Chapter 4011), not off-highway. Misclassification leads to severe fraud penalties. |
| Retreading in US | If you import casing (unused tires for retreading) and retread in the US, you may qualify for different duties (e.g., 4011.90 for casings). Consult a customs broker. |
| Section 301 Exclusions | Check if your specific HS Code had Section 301 exclusions in previous years. Currently, most tires are included, but verify via USITC database. |
π 5. Global Market Comparison (2026)
| Market | Recommended HS Code | Est. Duty (CN Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4012.90.90.00 |
37.7% | High 301/122 tariffs. Most expensive. |
| π¨π³ China | 4012.90.90.00 |
~5-8% | Import duty only. No 301/122. |
| πͺπΊ EU | 4012.10.00 / 4012.90.00 |
~4.5% | No Section 301. Standard MFN rates. |
| π²π½ Mexico | 4012.90.90 |
~0-5% (USMCA) | If assembled in Mexico, may be duty-free under USMCA. |
| π»π³ Vietnam | 4012.90.90 |
~0-5% (EEPA) | Vietnam-origin tires may have preferential rates. |
π Conclusion:
- USA is the hardest market for Chinese-made tires due to layered tariffs.
- Mitigation Strategy: Consider supply chain diversification (Vietnam, Mexico, Thailand) or importing casings for local retreading to reduce the tax base.
π 6. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring all off-highway tires under one "catch-all" HS Code.
π Consequence: CBP may reassess based on vehicle type. If it's a tractor tire, you pay 39.0% instead of 37.7%, plus back duties.
β Error 2: Misdeclaring New tires as Retreaded to save tax.
π Consequence: Fraud. Penalties include seizure of goods, fines up to 3x the duty evaded, and criminal charges.
β Error 3: Using 4012.20.60.00 (Bus/Lorry Retreads) for Off-Highway Retreads.
π Consequence: While the rate (35.0%) is close to 4012.19.80.00 (20.9%), the product description mismatch triggers audits. If proven to be for construction equipment, not buses, it's misclassification.
β Error 4: Ignoring Section 122 (10%).
π Consequence: Many brokers forget this. If applicable, your cost is 37.7% not 32.7%. Budget accordingly.
β Best Practice Declaration Template:
"Off-the-Highway Pneumatic Tire, Rubber, New, for Industrial Forklifts, Size 16.00-25, DOT Compliant, HS Code: 4012.90.90.00"
π― 7. Final Conclusion: Strategic Cost Management
π― Key Takeaways:
πΉ New Tires: Expect 37.7% - 39.0% total tax.
πΉ Retreaded Tires: Expect 20.9% - 35.0% total tax.
πΉ Tractor Tires: Highest tax at 39.0%.
πΉ Retreading is Tax-Efficient: Saving ~17% tax by importing/retreading casings.
π Pro Tip:
If your volume is high, apply for an Advance Ruling (CBP Ruling) with a sample and technical data. This provides legal certainty on the HS Code before shipment, avoiding surprise duties at the border.
π£ Immediate Action:
π Engage a Licensed Customs Broker to review your technical specs.
π Calculate Landed Cost including 37.7% (new) or 20.9% (retreaded).
π Optimize Supply Chain: Consider Vietnam/Mexico sourcing to bypass Section 301/122 duties where possible.
β¨ Professional Clearance, Precise Classification, Profit Protection!
πΌ Every percentage point in tariff is a point in your margin!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.