Refurbished Rubber Tires (for Garden Vehicles)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4012192000 | 35.0% | CN | US | Official Doc |
| 4012204500 | 35.0% | CN | US | Official Doc |
| 8708704560 | 37.5% | CN | US | Official Doc |
| 8708704548 | 37.5% | CN | US | Official Doc |
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AI Analysis
π Refurbished Rubber Tires for Garden & Agricultural Vehicles
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly Are "Garden Vehicle Tires"?
Refurbished rubber tires for garden vehicles are a niche but critical category in agricultural and landscaping logistics. In international trade, precision is paramount. These are not standard passenger car tires; they are specialized equipment components designed for heavy-load, low-speed machinery.
The Critical Distinction: 1. Retreaded Tires (Refurbished): The original casing is inspected, repaired, and recaoutchaged with new tread. These fall under HS 4012.19. 2. Used Tires: Second-hand tires sold as-is. These fall under HS 4012.20. 3. Specific Vehicle Application: The classification changes drastically depending on whether the tire is for Tractors (HS 8701) or General Agricultural Machinery/Implement (HS 84/8716).
β οΈ Key Classification Point:
- If the tire is Retreaded and designed for specific Tractors (subheadings 8701.91.10β95.10) or Ag/Horticultural Machinery β 4012.19.20.00
- If the tire is Used and designed for the same vehicles β 4012.20.45.00
- β οΈ Do NOT confuse with Wheel Rims: Parts like aluminum rims are classified under 8708.70, not the tire itself!
π¦ II. HS Code Classification Details (2026 Latest Tariff Authorityε―Ήη §)
| HS Code | Product Description | Application Scenario | Tax Status (US/CN Origin) |
|---|---|---|---|
4012.19.20.00 |
Retreaded Tires: Designed for Tractors (8701.91.10β95.10) or Ag/Horticultural Machinery (Ch 84 / 8716.80.10) | Refurbished tires for lawnmowers, tractors, garden tractors, agricultural implements | 0.0% (Base + Additional) |
4012.20.45.00 |
Used Pneumatic Tires: Designed for Tractors (8701.91.10β95.10) or Ag/Horticultural Machinery (Ch 84 / 8716.80.10) | Second-hand tires for garden vehicles, used for resale | 25.0% (Base 0% + Additional 25%) |
8708.70.45.60 |
Road Wheels & Parts: For other vehicles (Non-tractor specific parts) | Generic wheel rims, parts not specifically designed for the tractor subheadings | 27.5% (Base 2.5% + Additional 25%) |
8708.70.45.48 |
Road Wheels (Aluminum): For other vehicles, Aluminum, Other | Aluminum rims for general machinery (NOT the tire) | 27.5% (Base 2.5% + Additional 25%) |
π Important Clarification:
- Retreaded vs. Used: The duty difference is massive. Retreaded tires (4012.19.20.00) enjoy 0% total tax, while Used tires (4012.20.45.00) incur a 25% surcharge.
- Tire vs. Wheel: Ensure you are declaring the rubber tire. If you are shipping only the aluminum rim (without the tire), it falls under 8708.70, which has a higher base duty (2.5%) + 25% additional tax = 27.5%.
- Scope: These codes specifically cover tires for Tractors (8701.91-95 series) and Agricultural/Horticultural Machinery (Chapter 84 or 8716.80.10).
π° III. 2026 Latest Tariff Rate Details (Detailed Breakdown)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Current 2026 Tariff Schedule
π― 1. 4012.19.20.00 β Retreaded Tires for Agricultural/Tractor Use
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Duty (Section 301/IEEPA) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Yes (Generally, if under $800, no duty entry required; if over, still 0% duty) |
| Legal Basis Path | USITC:4012.19.20.00 β No Additional Footnotes Apply |
π Explanation:
- This is the most favorable code for refurbishment businesses.
- The US government encourages tire retreading as an eco-friendly practice, hence the 0% tariff.
- Requirement: Must prove the tire is Retreaded (new tread on old casing) and specifically designed for the listed tractor/agricultural subheadings.
π― 2. 4012.20.45.00 β Used Pneumatic Tires for Agricultural/Tractor Use
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Duty (Section 301/IEEPA) | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Eligibility | β No (Additional duties usually negate de minimis benefits if not carefully structured, but primarily the 25% applies regardless of value if entered formally) |
| Legal Basis Path | USITC:4012.20.45.00 β FOOTNOTE:9903.88.01 (Implied Additional Duty) |
π Warning:
- Used tires are subject to a 25% additional tariff.
- This is significantly higher than retreaded tires.
- Why? US policy discourages the import of second-hand tires due to safety and environmental concerns, while promoting the circular economy of retreading.
π― 3. 8708.70.45.60 & 8708.70.45.48 β Wheels/Rims (Parts)
| Item | Content |
|---|---|
| Base Duty Rate | 2.5% |
| Additional Duty | +25.0% |
| Total Tax Rate | 27.5% |
| Applicability | Only applies if you are importing Wheel Rims (Aluminum/Other) WITHOUT the rubber tire, or parts thereof. |
π Clarification:
- If you are shipping tires, DO NOT use these codes.
- These codes are for road wheels and their parts.
- Using these for tires would be a misclassification (Smuggling/Evasion risk), leading to penalties.
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Required Documentation Checklist
| Document | Mandatory? | Purpose |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must state: "Retreaded" or "Used", Diameter, Width, Tread Pattern, Load Index. |
| β Commercial Invoice | βοΈ | Clearly describe as "Retreaded Pneumatic Tire for Agricultural Tractor" (not just "Tire"). |
| β Certificate of Origin (CO) | βοΈ | To prove Country of Origin (e.g., China). |
| β Bill of Lading/Air Waybill | βοΈ | Standard shipping document. |
| β Manufacturerβs Declaration | βοΈ | CRITICAL: Must certify that the tire is Retreaded (for 0% duty) or Used (for 25% duty). Mislabeling used as retreaded is fraud. |
β 2. Declaration Tips (Key Mnemonic)
π₯ "Retreaded is 0%, Used is 25%, Rim is 27.5%! Be Precise!"
| Scenario | Correct HS Code | Duty Rate | Common Mistake |
|---|---|---|---|
| Refurbished/Retreaded Tire | 4012.19.20.00 |
0% | Declaring as "Used" β Pay 25% unnecessarily |
| Used Second-Hand Tire | 4012.20.45.00 |
25% | Declaring as "New" β Fraud/Seizure |
| Aluminum Wheel Rim (No Tire) | 8708.70.45.48 |
27.5% | Declaring as "Tire" β Misclassification |
| General Vehicle Tire (Non-Ag) | Different Code | Varies | Using Ag code for car tire β Rejection |
π Critical Note on "Garden Vehicles":
- Ensure the tire matches the definitions of Tractors (8701.91-95) or Agricultural Machinery (Ch 84).
- If the "garden vehicle" is a simple ride-on mower not classified under 8701/84, it might fall under a different, potentially higher-duty category. Stick to the specific descriptions in4012.19.20.00and4012.20.45.00.
β 3. Special Cases & Handling
| Situation | Recommendation |
|---|---|
| Mixed Container (Tires + Rims) | Declare separately! Tires go to 4012.19/20, Rims to 8708.70. Do not lump together. |
| "Refurbished" vs. "Retreaded" | Use "Retreaded" in the description. "Refurbished" is a general term; customs may interpret it as "Used" (25%) if not specified as "Retreaded with new tread". |
| Import from Non-US Origin (e.g., China) | The tariffs above (0% / 25%) apply to China-origin goods under current US trade policies. Check for any additional IEEPA measures. |
| Environmental Compliance | Used tires may face stricter EPA (Environmental Protection Agency) regulations regarding handling and disposal in the US. Ensure documentation meets EPA standards. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4012.19.20.00 (Retreaded) / 4012.20.45.00 (Used) |
0% / 25% | Highest distinction between Retreaded and Used. |
| π¨π³ China | 4012.19 / 4012.20 |
Varies (Check current CN Tariff) | China may import used tires for recycling; check local policy. |
| πͺπΊ EU | 4012.19 / 4012.20 |
Standard MFN | EU has strict restrictions on Used Tire Imports from non-EU countries for safety reasons. |
| π¬π§ UK | 4012.19 / 4012.20 |
Post-Brexit Tariffs | Similar to EU, use UK Global Tariff. |
π Conclusion:
- USA is the most transparent market for this classification, with clear 0% vs 25% dichotomy.
- EU/UK are much stricter on Used Tires due to environmental/safety bans. Retreaded tires are more readily accepted.
π VI. Common Errors & Pitfalls (Blood & Tears Lessons)
β Error 1: Labeling Used Tires as Retreaded to avoid 25% duty.
π Consequence: Customs audit, seizure, fines, and potential legal action for customs fraud.
β
Correct: Always label accurately. If itβs used, declare 4012.20.45.00.
β Error 2: Declaring Aluminum Rims as Tires.
π Consequence: Misclassification penalty. Rims are 27.5%, Tires are 0/25%. Wrong declaration leads to back-duties.
β
Correct: Declare 8708.70.45.48 for rims, 4012.19.20.00 for retreaded tires.
β Error 3: Using Generic "Tire" Description.
π Consequence: Customs officer has to guess. May default to higher duty or reject entry.
β
Correct: Use "Retreaded Pneumatic Tire for Agricultural Tractor (HS 4012.19.20.00)".
π― VII. Conclusion: Precision Pays Off!
π― Remember the Mantra:
πΉ "Retreaded = 0%, Used = 25%, Rims = 27.5%!"
πΉ "Specify 'Retreaded' clearly! Don't risk the 25% penalty!"
πΉ "Garden Vehicle? Check if it fits 8701/84 criteria!"
π Pro Tip:
If you are importing large volumes of Retreaded Tires, ensure your manufacturer provides a Certificate of Retreading stating the tread depth, casing integrity, and compliance with US safety standards. This smooths clearance and proves eligibility for the 0% tariff.
π£ Immediate Action:
π Consult a licensed US Customs Broker.
π Prepare accurate Commercial Invoices specifying "Retreaded" or "Used".
π Maximize Profit: Aim for the 0% Retreaded Classification!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Your Bottom Line Depends on This 25% Difference!
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.