Aircraft Landing Gear Refurbished Tires
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4012130010 | 10.0% | CN | US | 官方文档 |
| 4012130050 | 10.0% | CN | US | 官方文档 |
| 4011300010 | 35.0% | CN | US | 官方文档 |
| 4011300050 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
✈️ Aircraft Landing Gear Refurbished Tires (Retreaded Aircraft Tires)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Are "Refurbished Aircraft Tires"?
Aircraft landing gear tires are critical safety components for aviation. Unlike automotive tires, aircraft tires must withstand extreme pressures, high speeds, and heavy loads upon touchdown.
"Refurbished" (or Retreaded) Tires: These are not brand-new rubber products. Instead, they involve: 1. Inspection: Checking the existing tire casing (structure) for integrity. 2. Retreading: Applying a new tread layer (rubber) to the old casing. 3. Refurbishing: Restoring the tire to airworthy specifications.
⚠️ Key Distinction:
- HS Code 4012.13: Specifically refers to "Other pneumatic tires, new or retreaded, of a kind used on aircraft." (Focus on Retreaded/Refurbished).
- HS Code 4011.30: Specifically refers to "Other pneumatic tires, NEW, of a kind used on aircraft." (Focus on New/Original Equipment).
- Note: The input data implies a mix of scenarios, but strictly speaking, "Refurbished" maps to 4012, while "New" maps to 4011. The provided data contains entries for both, likely reflecting different interpretations or specific product configurations.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Detail Breakdown |
|---|---|---|---|
4012.13.00.10 |
Aircraft refurbed tires; matched for aircraft use; rubber retreaded or old pneumatic tires | Refurbished/Retreaded tires specifically classified under "refurbished/old" | Base: 0%, Add'l: 0%, Section 122: 10% |
4012.13.00.50 |
Aircraft refurbed tires; matched for aircraft use; retreaded tires | Refurbished/Retreaded tires (General "Retreaded" category) | Base: 0%, Add'l: 0%, Section 122: 10% |
4011.30.00.10 |
Aircraft refurbed tires; matched for aircraft use; rubber pneumatic tires | New pneumatic tires (Inferred as rubber new tires in some contexts) | Base: 0%, Add'l: 25%, Section 122: 10% |
4011.30.00.50 |
Aircraft refurbed tires; matched for aircraft use; pneumatic tires, inferred as rubber | New pneumatic tires (Broad "New Pneumatic" category) | Base: 0%, Add'l: 25%, Section 122: 10% |
🔍 Critical Analysis of Input Data:
- The term "Refurbished" in the prompt maps most accurately to 4012.13.
- However, the data also includes 4011.30, which typically denotes NEW tires. The summary text says "Refurbished" for both, but the tax detail for 4011 includes an additional 25% tariff. This suggests that if the customs officer determines the tires are NEW (not actually refurbished/retreaded), or if the classification system treats certain "repairs" as "new replacements," the higher tax applies.
- Section 122 Tariff: Both categories incur a 10% additional tariff (likely referring to a specific trade remedy or "Section 122" action in a specific jurisdiction, e.g., US or China retaliatory measures).
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Jurisdiction: Based on the "122 clauses" and tariff structure, this likely refers to China's Import Tariffs (where Section 122 might refer to specific retaliatory measures or specific HS code notes) OR US Section 301/122 equivalents. Given the "122 clause" terminology, this often appears in Chinese customs contexts referring to specific additional duties.
🎯 1. 4012.13.00.10 & 4012.13.00.50 —— Refurbished/Retreaded Aircraft Tires
| Item | Content |
|---|---|
| Base Tariff | 0% (Ad Valorem) |
| Additional Surcharge | 0% |
| Clause 122 Tariff | +10% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| Legal Basis | HS 4012.13 + Specific Clause 122 |
📌 Explanation:
- Base 0%: China (or relevant jurisdiction) often has low base tariffs for aircraft parts to support aviation industry maintenance. - Clause 122 +10%: This is a specific additional duty. If importing from certain countries (e.g., US), this could be a retaliatory tariff. If domestic, it might be a specific sector tax. - Key Point: Refurbished tires are taxed significantly lower than new ones due to lower base duties.
🎯 2. 4011.30.00.10 & 4011.30.00.50 —— New Pneumatic Aircraft Tires (Inferred)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| Additional Surcharge | +25% |
| Clause 122 Tariff | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| Legal Basis | HS 4011.30 + Additional 25% + Clause 122 10% |
📌 Explanation:
- Base 0%: Same as above. - Additional 25%: This is a significant surcharge, likely a Trade War Tariff or Anti-Dumping/Countervailing Duty. - Clause 122 +10%: Added on top. - Total 35%: This is a high-cost scenario. Misclassifying New tires as Refurbished to pay only 10% instead of 35% is a major customs violation risk.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Description |
|---|---|---|
| ✅ Certificate of Refurbishment/Retreading | ✔️ | CRITICAL: Must prove the tires are refurbished, not new. Issued by an aviation-approved MRO (Maintenance, Repair, Overhaul) facility. |
| ✅ Airworthiness Certificate / Form 8130-3 | ✔️ | FAA/EASA/CAAC approval showing the tire is fit for flight. |
| ✅ Product Description | ✔️ | Clearly state "Refurbished" or "Retreaded". Avoid vague terms like "Used" or "Second-hand" without context. |
| ✅ Commercial Invoice | ✔️ | Must match HS Code and value. Value should reflect refurbished status (lower than new). |
| ✅ Packing List | ✔️ | Detailed list of sizes, models, and quantities. |
| ❌ Misleading Terms | ❌ | Do NOT use "New" if refurbished. Do NOT use "Auto Tires" if they are aircraft tires. |
✅ 2. Classification Strategy (Key Mnemonic)
🔥 “Refurbished = 4012 (10%); New = 4011 (35%)! Declare Truth, Avoid Penalty!”
| Scenario | Correct HS Code | Tax Rate | Risk if Misclassified |
|---|---|---|---|
| Truly Refurbished | 4012.13.00.10/50 |
10% | If declared as 4011 → Overpay 25%. If declared as 4011 but actually refurbished → No penalty, just overpayment. |
| Actually New | 4011.30.00.10/50 |
35% | If declared as 4012 to save tax → Customs Fraud. Penalty + Back Tax + Fines. |
| Unclear Status | N/A | N/A | Customs may inspect and reclassify. Delay + Demurrage charges. |
✅ 3. Special Handling
| Situation | Advice |
|---|---|
| OEM Refurbished Parts | Provide OEM documentation proving the refurbishment process meets airline standards. |
| Mixed Shipments | Clearly separate new and refurbished tires in the packing list and invoice. |
| Origin Matters | Check if the country of origin triggers the 25% or 122 tariffs. If from a country with free trade agreement, verify if these apply. |
| Valuation | Refurbished tires are valued lower. Ensure invoice value reflects actual transaction price to avoid undervaluation penalties. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Import) | Certification | Remarks |
|---|---|---|---|---|
| 🇨🇳 China | 4012.13 (Refurb) |
10% (Total) | CAAC Approval | Lower tax for refurbished. |
| 🇨🇳 China | 4011.30 (New) |
35% (Total) | CAAC Approval | High tax due to surcharges. |
| 🇺🇸 USA | 4011.30 (New) |
Varies (301/122) | FAA TSO | US may have different surcharges. |
| 🇪🇺 EU | 4011.30 / 4012.13 |
0% - 4.5% | EASA Approval | Generally lower base tariffs. |
📌 Conclusion:
- China has a distinct tax penalty for New aircraft tires (35%) vs. Refurbished (10%).
- Refurbished tires are cost-effective for airlines and maintenance shops.
- Documentation is key to proving "Refurbished" status to享受 the lower 10% rate.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring New tires as Refurbished to save 25%.
👉 Consequence: Customs audit finds new tread patterns/unretreaded casings. Heavy fines + Back Tax + Criminal Liability.
❌ Mistake 2: Using vague description "Aircraft Tires" without specifying "Refurbished" or "New".
👉 Consequence: Customs may default to the higher 35% rate or request extensive documentation, causing delays.
❌ Mistake 3: Ignoring the 122 Clause tariff.
👉 Consequence: Unexpected 10% charge on top of base rate. Budgeting error.
✅ Correct Practice:
"Retreaded Aircraft Tire, Model XYZ, Refurbished by [Approved MRO], Airworthy, FAA/EASA/CAAC Certified, HS Code 4012.13.00.10"
🎯 VII. Conclusion: Precision Classification, Cost Savings, Compliance!
🎯 Remember the Mnemonic:
🔹 "Refurbished = 4012 (10%); New = 4011 (35%)! Doc is King, Truth is Power!"
🔹 "HS Code saves thousands, misclassification costs millions!"
📌 Pro Tip:
If your tires are actually new, do NOT try to classify them as refurbished. The tax difference (25%) is high, but the risk of penalty is higher.
For refurbished tires, ensure you have airworthiness certificates and refurbishment records ready for customs inspection.
📣 Immediate Action:
📞 Consult with a licensed customs broker.
📄 Prepare MRO certification documents.
📝 Declare accurately with "Refurbished" or "New" clearly stated.
🚀 Ensure smooth clearance, comply with regulations, and optimize costs!
✨ Professional clearance starts with accurate classification!
💼 Every penny of tax saved is earned through compliance, not evasion!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。