Inflatable Rubber Tires for Golf Carts and ATVs
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4011901010 | 35.0% | CN | US | Official Doc |
| 4012198000 | 20.9% | CN | US | Official Doc |
| 8708706060 | 37.5% | CN | US | Official Doc |
| 4011908010 | 38.4% | CN | US | Official Doc |
| 4012901000 | 35.0% | CN | US | Official Doc |
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AI Analysis
π Inflatable Rubber Tires for Golf Carts & ATVs: HS Code Classification & Duty Breakdown (2026)
π HS Code Reference & Customs Clearance Guide | 2026 Tariff Analysis | Strategic Logistics for Golf/ATV Tires
π I. Product Definition: What Exactly Are We Importing?
Inflatable rubber tires for golf carts and All-Terrain Vehicles (ATVs) are specialized vehicle components designed for off-road, low-speed, or recreational use. In international trade, they are strictly categorized based on:
- Function & Vehicle Type: Specifically for golf carts, ATVs, or general light vehicles.
- Condition: New vs. Retreaded/Recapped (Crucial for tariff differences).
- Material Composition: Primarily rubber, possibly with steel/cord reinforcements.
β οΈ Critical Distinction:
- New Tires: Classified under 4011 (New pneumatic tires).
- Retreaded/Rebuilt Tires: Classified under 4012 (Retreaded pneumatic tires).
- Parts/Accessories Only: If sold as a "tire assembly" without air, some may argue for 8708 (Parts), but customs usually prioritize the tire itself under 4011/4012 unless explicitly sold as a non-functioning part.
π¦ II. HS Code Classification Matrix (Based on Provided Data)
| HS Code | Product Description | Key Characteristics | Tax Detail (US Import from China) |
|---|---|---|---|
| 4011.90.10.10 | Golf Cart Retreaded Tires | Rubber material, specifically for golf carts, retreaded process. | 35.0% β’ Base: 0.0% β’ Section 301: 25.0% β’ Section 122: 10.0% |
| 4012.19.80.00 | Retreaded Rubber Tires (General) | Fits general retreaded tire category. | 20.9% β’ Base: 3.4% β’ Section 301: 7.5% β’ Section 122: 10.0% |
| 8708.70.60.60 | Tire Parts/Accessories for Golf Carts | Classified as vehicle attachments/parts, not the tire itself. | 37.5% β’ Base: 2.5% β’ Section 301: 25.0% β’ Section 122: 10.0% |
| 4011.90.80.10 | New Rubber Tires for Golf Carts | New pneumatic tires, used for golf carts. | 38.4% β’ Base: 3.4% β’ Section 301: 25.0% β’ Section 122: 10.0% |
| 4012.90.10.00 | Retreaded Rubber Tires (General Definition) | Retreaded tires, broadly defined. | 35.0% β’ Base: 0.0% β’ Section 301: 25.0% β’ Section 122: 10.0% |
π Classification Logic:
- If the tire is new β Look at 4011 codes.
- If the tire is retreaded/recapped β Look at 4012 codes.
- If the item is not a functional tire but a rim/valve/assembly part β 8708 may apply, but often carries higher duties.
- Golf Cart Specificity: Codes 4011.90.10.10 and 4011.90.80.10 explicitly mention golf carts, ensuring accurate description.
π° III. 2026 Tariff Rate Breakdown (USA Import from China)
β Origin: China (CN)
β Destination: United States (US)
β Effective Date: Current US Trade Policy (Section 301 & Section 122)
π― 1. 4011.90.10.10 β Golf Cart Retreaded Tires
| Item | Value |
|---|---|
| Base Duty | 0.0% |
| Section 301 Duty | 25.0% |
| Section 122 Duty | 10.0% |
| Total Effective Rate | 35.0% |
| Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Eligible (Section 301 goods are excluded) |
π Explanation:
- 0% Base: Retreaded tires often enjoy lower base duties due to recycling incentives.
- 25% Section 301: Standard punitive tariff on Chinese rubber products.
- 10% Section 122: Additional tariff under International Emergency Economic Powers Act (IEEPA).
- Total: 35% β High cost, but lower than new tires in some cases.
π― 2. 4012.19.80.00 β General Retreaded Tires
| Item | Value |
|---|---|
| Base Duty | 3.4% |
| Section 301 Duty | 7.5% |
| Section 122 Duty | 10.0% |
| Total Effective Rate | 20.9% |
| Calculation | CIF Value Γ 20.9% |
| De Minimis Exemption | β Not Eligible |
π Explanation:
- This code has a lower Section 301 rate (7.5%) compared to the golf-specific retreaded tire (25%).
- Total: 20.9% β Most cost-effective for retreaded tires if the product description allows this broader classification.
- β οΈ Risk: Must ensure the tire does not specifically claim "golf cart only" in marketing if using this code, to avoid misclassification penalties.
π― 3. 8708.70.60.60 β Tire Parts/Accessories
| Item | Value |
|---|---|
| Base Duty | 2.5% |
| Section 301 Duty | 25.0% |
| Section 122 Duty | 10.0% |
| Total Effective Rate | 37.5% |
| Calculation | CIF Value Γ 37.5% |
| De Minimis Exemption | β Not Eligible |
π Explanation:
- Classified as parts, not tires.
- Highest Base Rate among the options.
- Total: 37.5% β Most expensive. Only use if the item is clearly a non-tire part (e.g., wheel rims, valve stems, inner tubes sold separately).
π― 4. 4011.90.80.10 β New Golf Cart Tires
| Item | Value |
|---|---|
| Base Duty | 3.4% |
| Section 301 Duty | 25.0% |
| Section 122 Duty | 10.0% |
| Total Effective Rate | 38.4% |
| Calculation | CIF Value Γ 38.4% |
| De Minimis Exemption | β Not Eligible |
π Explanation:
- New tires attract higher duties.
- Total: 38.4% β Highest cost for new golf cart tires.
- Justification: New manufacturing incurs full base duty + full Section 301.
π― 5. 4012.90.10.00 β General Retreaded Tires
| Item | Value |
|---|---|
| Base Duty | 0.0% |
| Section 301 Duty | 25.0% |
| Section 122 Duty | 10.0% |
| Total Effective Rate | 35.0% |
| Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Eligible |
π Explanation:
- Similar to 4011.90.10.10 in total rate, but under general retreaded category.
- Total: 35.0% β Moderate cost. Use if product is retreaded but not specifically marketed only for golf carts.
π οΈ IV. Customs Clearance Strategy & Tips
β 1. Documentation Checklist (Must-Have)
| Document | Purpose |
|---|---|
| Commercial Invoice | Must clearly state: "Inflatable Rubber Tire for Golf Cart/ATV," HS Code, Country of Origin (China). |
| Packing List | Detail weight, dimensions, and quantity per carton. |
| Product Specification Sheet | Confirm: New vs. Retreaded, size (e.g., 20x10.00-8), load index, speed rating. |
| Proof of Retreading (if applicable) | If using 4012 codes, provide certificate of retreading process to justify lower Section 301 rate (if eligible). |
| ISF Filing (10+2) | Must be filed 24 hours before loading at origin. |
β 2. Classification Optimization Strategy
π₯ "Choose the Right Code to Save 17%!"
| Scenario | Recommended HS Code | Duty Rate | Strategy |
|---|---|---|---|
| Retreaded Tires, General Use | 4012.19.80.00 |
20.9% | β BEST OPTION β Lowest duty. Ensure marketing doesn't exclusively target golf carts. |
| Retreaded Tires, Golf Cart Specific | 4011.90.10.10 |
35.0% | β οΈ Higher duty. Use if product is exclusively branded for golf carts. |
| New Tires, Golf Cart | 4011.90.80.10 |
38.4% | β Most Expensive. Only use if new. |
| Tire Parts (Rims, Tubes) | 8708.70.60.60 |
37.5% | β οΈ Avoid unless item is not a tire. |
β 3. Common Pitfalls & How to Avoid Them
β Pitfall 1: Misclassifying New Tires as Retreaded.
π Consequence: Severe penalties, seizure of goods.
β
Fix: Clearly mark "New" or "Retreaded" on product and invoice.
β Pitfall 2: Using 4012.19.80.00 for Golf Cart-Only tires.
π Consequence: Customs may reclassify to 4011.90.10.10 (35%) if packaging/marketing specifies golf cart use.
β
Fix: If targeting golf cart market, use 4011.90.10.10 to avoid disputes. If targeting general ATVs/Golf Carts, use 4012.19.80.00 but keep marketing broad.
β Pitfall 3: Ignoring Section 122 (10%).
π Consequence: Underpayment of duties.
β
Fix: Factor in 10% for all Chinese-origin rubber products.
π V. Global Market Comparison (2026)
| Market | Recommended HS Code | Duty Rate (China Origin) | Key Requirement |
|---|---|---|---|
| πΊπΈ USA | 4012.19.80.00 |
20.9% | Section 301 & 122 apply. ISF Filing Mandatory. |
| π¨π³ China | 4011.90.10.10 |
5.0% ~ 10% | Import duties are low. No Section 301. |
| πͺπΊ EU | 4012.19.80.00 |
0% ~ 4% | No anti-dumping on tires from China (unlike US). EORI required. |
| π¦πΊ Australia | 4011.90.10.10 |
5.0% | Low duty. No major trade barriers. |
π Insight:
- The US market is the most expensive due to Section 301 and 122 tariffs.
- Retreaded tires (4012) offer significant savings in the US compared to new tires (4011).
- Consider manufacturing in Vietnam/Mexico to avoid US tariffs entirely.
π VI. Action Plan for Importers
- Determine Product Type: New or Retreaded?
- Select Best HS Code:
- Retreaded + General Use β 4012.19.80.00 (20.9%)
- Retreaded + Golf Cart Specific β 4011.90.10.10 (35.0%)
- New + Golf Cart β 4011.90.80.10 (38.4%)
- Prepare Documentation: Invoice, Packing List, Retreading Certificate (if applicable).
- File ISF: 24 hours before cargo loading.
- Calculate Landed Cost: Include 20.9%β38.4% duty + freight + insurance + customs broker fees.
π― VII. Final Tips
πΉ "Retreaded is Cheaper, But Be Specific!"
πΉ "Golf Cart = 35% Duty, General Retreaded = 20.9% Duty."
πΉ "New Tires = 38.4% Duty. Avoid if possible."
π£ Pro Tip:
If you are importing more than $2,500, consider Advance Ruling from US Customs and Border Protection (CBP) to lock in your HS Code and duty rate, avoiding post-import audits.
β¨ Smart Classification, Lower Duties, Faster Clearance!
πΌ Your Tires Deserve the Right HS Code!
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.