Retreaded rubber tires for cars
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4012909000 | 37.7% | CN | US | Official Doc |
| 4012904500 | 39.2% | CN | US | Official Doc |
| 4005910000 | 35.0% | CN | US | Official Doc |
| 4006901000 | 35.0% | CN | US | Official Doc |
| 4005200000 | 35.0% | CN | US | Official Doc |
AI Analysis
π Retreaded Rubber Tires for Cars (Automotive)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: What Exactly Are "Retreaded Tires"?
Retreaded tires are used tire casings that have been refurbished by applying new tread rubber and curing the assembly. In international trade, they are distinct from new tires. The core characteristic is the material (Rubber) and the form/usage (Tread/Retreading).
Key Distinction: * New Tires: Cured, finished products with sidewalls and treads already molded. * Retreaded Tires/Casings: Often imported as "treads" (unvulcanized rubber forms) or pre-cured tread assemblies intended to be applied to existing casings.
β οΈ Critical Classification Point:
- If the item is a finished, cured tire intended for direct use β Often4011.
- If the item is a raw tread form (unvulcanized) or semi-finished for retreading β Falls under Chapter 40 (Rubber Articles).
- If it is a retreaded tire ready for use β4012.90.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authorityε―Ήη §)
Based on the provided data, here are the specific HS codes matched for Retreaded Rubber Tires (specifically treads/casings for retreading):
| HS Code | Product Description | Matching Logic (Material & Form) | Total Tax Rate |
|---|---|---|---|
4012.90.90.00 |
Other rubber articles (incl. retreaded treads/tires) | Matches Material: Rubber. Matches Use: Tread/Retreading related. Fits specific sub-features under this category. | 37.7% |
4012.90.45.00 |
Retreaded tires/treads for vehicles | Matches: Form (Tread) & Use (Retreading). Material: Infered as Rubber from "Rubber Tread", fitting natural rubber/synthetic rubber categories. | 39.2% |
4005.91.00.00 |
Unvulcanized mixed rubber in plates, sheets, strips | Matches: Material (Rubber) & Form (Tread as primary plate/strip shape). Fits unvulcanized mixed rubber characteristics. | 35.0% |
4006.90.10.00 |
Other unvulcanized rubber articles | Matches: Material (Rubber) & Form (Tread as intermediate product). Fits "other shapes" of unvulcanized rubber. | 35.0% |
4005.20.00.00 |
Unvulcanized mixed rubber in other forms | Matches: Material (Rubber) & Form (Tread as primary/plate form). Infers retread treads as unvulcanized/semi-finished rubber articles. | 35.0% |
π Key Insight:
- Codes starting with 4012 generally refer to finished rubber articles (like retreaded tires ready for sale).
- Codes starting with 4005/4006 refer to unvulcanized/semi-finished rubber (like raw tread rubber blocks or strips).
- Selection Criteria: If you are importing raw rubber treads to retread domestically,4005or4006may apply. If you are importing finished retreaded tires ready for the road,4012is more appropriate.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN) (Assumed based on "122 Clause" and typical context for such high surcharges)
β Effective Date: Current US Trade Regulations
π― 1. 4012.90.45.00 & 4012.90.90.00 ββ Retreaded Tires/Articles
| Item | Details |
|---|---|
| Base Duty Rate | 4.2% (4012.90.45.00) / 2.7% (4012.90.90.00) |
| Section 301 Surcharge | +25.0% (Standard USITC Footnote for Chinese Rubber Articles) |
| IEEPA Clause 122 Surcharge | +10.0% (Specific additional duty for certain Chinese goods) |
| Total Tax Rate | 39.2% (4012.90.45.00) or 37.7% (4012.90.90.00) |
| Tax Calculation | CIF Value Γ Total Rate |
| De Minimis Exemption | β Not Eligible (Deny de minimis) |
| Legal Basis | USITC:4012.90.45.00 β FOOTNOTE:301 (+25%) + IEEPA:9903.01.24 (+10%) |
π Explanation:
- The 25% Section 301 tariff is the standard punitive duty on Chinese rubber products.
- The 10% IEEPA Clause 122 is an additional layer for specific Chinese imports.
- Total Burden: Nearly 40% of the CIF value. This is extremely high and significantly impacts margin.
π― 2. 4005.91.00.00, 4006.90.10.00, 4005.20.00.00 ββ Unvulcanized Rubber/Treads
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% (Preferential or zero base for unvulcanized rubber in some sub-headings) |
| Section 301 Surcharge | +25.0% |
| IEEPA Clause 122 Surcharge | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | USITC:4005/4006 β FOOTNOTE:301 (+25%) + IEEPA:9903.01.24 (+10%) |
π Note:
- Even with a 0% base duty, the 35% total is still substantial due to the surcharges.
- These codes are cheaper than4012by ~2-4%, but only applicable if the goods are truly unvulcanized/semi-finished. Misclassification as unvulcanized when they are cured can lead to penalties.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Documentation Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state "Rubber Treads for Retreading" or "Retreaded Tires". Avoid vague terms like "Auto Parts". |
| β Product Specification | βοΈ | Detail: Vulcanization status (Cured vs. Uncured), dimensions, rubber compound type. |
| β Material Declaration | βοΈ | Confirm % of natural vs. synthetic rubber if claiming specific sub-headings. |
| β Packing List | βοΈ | Show weight and quantity per package. |
| β Certificate of Origin | βοΈ | Essential for proving Chinese origin (to apply correct surcharges) and any potential FTZ claims (though unlikely for tires). |
β 2. Declaration Strategy (Key Mnemonics)
π₯ βVulcanized = 4012, Uncured = 4005/4006. Donβt Mix Up!β
| Scenario | Correct HS Code | Incorrect HS Code | Consequence |
|---|---|---|---|
| Finished Retreaded Tire (Ready to mount on car) | 4012.90.45.00 |
4005.91.00.00 |
Penalty + Back Taxes (35% vs 39.2% difference + fraud risk) |
| Raw Rubber Tread Stock (Uncured, for factory retreading) | 4005.91.00.00 or 4005.20.00.00 |
4012.90.45.00 |
Overpayment (You pay 39.2% instead of 35%) |
| Used Tire Casings (No tread) | 4012.90.90.00 or 4012.20 |
4005... |
Misclassification (Casings are different from treads) |
β 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| OEM Custom Treads | Provide design specs to prove itβs an intermediate good (4005) if applicable. |
| Mixed Shipments (New + Retread) | Do not mix in one line item. Split invoices. Mixing can trigger full shipment inspection. |
| High Risk of Anti-Dumping | While not listed in the data, rubber treads are subject to scrutiny. Ensure no anti-dumping duties apply from other investigations. |
| Section 301 Exemptions | Check if the specific HS code had an exclusion in previous years (mostly expired, but verify current status). |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Approx. Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4012.90.45.00 |
39.2% | High due to 301 + 122 Clause. |
| π¨π³ China | 4012.90.45.00 |
10-15% | Lower import duty, no 301 tariffs. |
| πͺπΊ EU | 4012.90.00 |
0% | Generally 0% MFN, but strict REACH/Safety rules. |
| π²π½ Mexico | 4012.90.90 |
0% (USMCA) | If originating from US/Canada, duty-free. |
π Conclusion:
- The US market is the most expensive for importing rubber tires/treads from China due to political tariffs.
- EU and China offer lower duty rates but have different regulatory hurdles (safety standards).
- Cost Optimization: Consider sourcing from Mexico or Vietnam if possible, to avoid the 35-40% US surcharge.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring "Cured Treads" as "Uncured Rubber" (4005)
π Result: Customs exam will detect vulcanization. Penalties, fines, and back-taxes at 39.2%.
β Mistake 2: Ignoring the "122 Clause" Surcharge
π Result: Underpayment of 10%. Audit risk and interest charges.
β Mistake 3: Using generic "Auto Parts" Description
π Result: Customs may classify under highest duty or reject. Clear description is key.
β Mistake 4: Mixing New and Retreaded Tires in One Shipment
π Result: Potential detention of the entire shipment for inspection. Separate shipments.
β Correct Approach:
βUnvulcanized Rubber Treads for Retreading, HS 4005.91.00.00, China Originβ
OR
βRetreaded Tires for Passenger Vehicles, HS 4012.90.45.00, China Originβ
π― VII. Conclusion: Precision in Classification Saves Money!
π― Remember:
πΉ βVulcanization Status is King.β
πΉ β35% vs 39% is a significant margin saver.β
πΉ βAlways declare Origin and Usage Precisely.β
π Pro Tip:
If you are importing large volumes, consider applying for a Customs Court Ruling or Pre-Classification Ruling from CBP to secure the correct HS code before shipment. This provides legal certainty and prevents surprise duties.
π£ Immediate Action:
π Contact a licensed customs broker.
π Provide detailed product photos and vulcanization certificates.
π Ensure your 4012/4005 codes are bulletproof to avoid 40% tax shocks!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Your profit margin depends on getting the HS Code right!
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.