Aircraft Retreaded 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 |
| 4011201015 | 39.0% | CN | US | 官方文档 |
商品图片
AI分析
✈️ Aircraft Retreaded Tires | Precision Clearance & Tax Strategy 2026
🌐 HS Code Reference & Clearance Guide | Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition: What Exactly Are "Aircraft Retreaded Tires"?
Aircraft retreaded tires are not "new" tires, nor are they standard automotive tires. They are aviation-grade pneumatic tires that have undergone a specialized industrial process where the worn tread is removed and replaced with new rubber.
In international trade, the critical distinction lies in Chapter 40 (Rubber and Articles Thereof): * Are they "Tyres of a kind used on aircraft" (Heading 4011)? → Typically No. Retreaded tires usually fall under Heading 4012 (Retreaded Punctured Pneumatics). * Are they "Retreaded pneumatic tyres" (HS 4012.13)? → Yes. This is the primary category for aviation retreads. * Are they "Other pneumatic tyres, new" (HS 4011.30)? → Only if misclassified or if the retreading process is deemed insufficient to change the essential character (rare, but risky).
⚠️ Key Distinction Point:
- If the product is a retreaded pneumatic tyre specifically for aircraft, it belongs to 4012.13.
- If customs authorities argue it does not meet the legal definition of "retreaded" or if documentation is missing, it may be misclassified as a new tyre (4011.30), triggering significantly higher tariffs.
📦 II. HS Code Classification Details (2026 Latest Tariff Concordance)
Based on the provided dataset, there are four potential classifications for "Aircraft Retreaded Tires," split by specific sub-heading logic and tax outcomes.
| HS Code | Product Description (from Data) | Key Classification Logic | Total Tax Rate |
|---|---|---|---|
| 4012.13.00.10 | Aircraft Retreaded Tires | Explicitly matches "Aircraft use" AND "Rubber Retreaded Tyre" form. | 10.0% |
| 4012.13.00.50 | Aircraft Retreaded Tires | Explicitly matches "Aircraft use" AND "Retreaded Tyre" category. | 10.0% |
| 4011.30.00.10 | Aircraft Retreaded Tires | Inferred as Rubber Pneumatic Tyre, matching aircraft use, but placed under "Other" categories. | 35.0% |
| 4011.30.00.50 | Aircraft Retreaded Tires | Inferred as Rubber Pneumatic Tyre, placed under "Other" categories. | 35.0% |
| 4011.20.10.15 | Retreaded Public Transport Tires | Inferred as Bus/Truck use (Road use logic). Do not use for Aircraft. | 39.0% |
🔍 Critical Warning:
- 4012.13 (10%) is the correct and safest classification for true aircraft retreads.
- 4011.30 (35%) is a high-risk misclassification that often occurs when customs怀疑 (suspect) the "retreaded" status or if the documentation fails to prove the retreading process.
- 4011.20 (39%) is WRONG for aircraft. This is for buses/trucks. Misclassifying aircraft tires here will lead to immediate rejection.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 Tariff Schedule
🎯 1. 4012.13.00.10 & 4012.13.00.50 —— Correct Classification for Aircraft Retreads
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (Ad valorem) |
| Section 301 / Additional Tariff | 0.0% |
| Section 122 Tariff (IEEPA-like) | +10.0% |
| Total Effective Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| Legal Basis Path | HS:4012.13 → Section 122 Clause: 10% |
📌 Explanation:
- Section 122 Tariff (10%): This is a specific surcharge applied to certain rubber goods or strategic materials, distinct from Section 301.
- Base & Section 301 are 0%: Unlike many Chinese goods, aircraft retreads under 4012.13 do not attract the standard 25% Section 301 tariff in this specific dataset scenario.
- Result: This is the most cost-effective pathway. Ensure your commercial invoice clearly states "Retreaded Aircraft Tyre" to secure this rate.
🎯 2. 4011.30.00.10 & 4011.30.00.50 —— High-Risk / Inferred Classification
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 / Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| Legal Basis Path | HS:4011.30 → Section 301: 25% + Section 122: 10% |
📌 Explanation:
- If the goods are classified under 4011.30 ("Other pneumatic tyres of rubber"), the importer loses the favorable 4012 rate.
- Why? Customs may view the "retreaded" aspect as a secondary process, classifying the core product as a pneumatic tyre.
- Consequence: You pay 25% more in pure tax. This is a massive cost penalty for improper documentation.
🚫 3. 4011.20.10.15 —— Public Transport Tyres (Do Not Use)
| Item | Detail |
|---|---|
| Base Tariff | 4.0% |
| Section 301 / Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Tax Rate | 39.0% |
| Tax Calculation | CIF Value × 39% |
| Legal Basis Path | HS:4011.20 → Bus/Truck Use |
📌 Explanation:
- This HS code is for bus and truck tires (public transport).
- Do NOT declare aircraft tires under this code. It attracts the highest base tax (4%) and carries the same heavy surcharges as new tyres. It also invites scrutiny for misdeclaration of use.
🛠️ IV. Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Explanation |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must explicitly state: "Retreaded Pneumatic Tyres for Aircraft" |
| ✅ Retreading Certificate | ✔️ | Proof from the retreading facility (e.g., Goodyear, Michelin, Bridgestone retread partners) confirming the process complies with FAA/EASA standards. |
| ✅ Manufacturer's Declaration | ✔️ | Stating the tires are NOT NEW, but retreaded, to justify HS 4012 over 4011. |
| ✅ HS Code Confirmation Letter | ✔️ | If possible, get a pre-ruling or broker confirmation for 4012.13. |
| ✅ Packing List | ✔️ | Clearly list tire sizes (e.g., 34x6.5) and count. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 “Declare Retreaded, Not New; 10% vs 35% is the key!”
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| True Aircraft Retread | 4012.13.00.10 (10%) |
4011.30.00.10 (35%) |
Overpay 25% tax! |
| Aircraft Retread | 4012.13.00.50 (10%) |
4011.20.10.15 (39%) |
Misclassification Penalty + High Tax |
| New Aircraft Tyre | 4011.30.00.10 (35%) |
4012.13.00.10 (10%) |
Fraud Allegation / Seizure |
✅ 3. Special Cases Handling
| Case | Handling Suggestion |
|---|---|
| Mixed Shipments (Aircraft + Auto) | Separate Bills of Lading. Do not mix 4012 (Aircraft) with 4011 (Auto). Mixed containers invite full audit. |
| OEM Retreaded Tires | Provide the OEM Contract and Retread Specification Sheet. Prove they are "Aviation Grade" (e.g., FAA-PMA parts). |
| Damaged/Recalled Tires | If the tires are not fit for use, declare as "Scrap Rubber" (different HS). Do not declare as "Retreaded for Use" if they are defective. |
| Transshipment | If transshipped via Vietnam/Malaysia, ensure the Retreading Process occurred in China. If retreading happens in 3rd country, Country of Origin may change, potentially avoiding Section 122/301. |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Tax Rate (China Origin) | Key Certification |
|---|---|---|---|
| 🇺🇸 USA | 4012.13.00.10/50 |
10% (Section 122 only) | FAA-PMA, DOT |
| 🇨🇳 China | 4012.13 |
0%~5% (Check current schedule) | CAAC Approved |
| 🇪🇺 EU | 4012.10 |
0% (Mostly) | EASA Approved, CE |
| 🇬🇧 UK | 4012.10 |
0% (Post-Brexit) | CAA Approved |
📌 Conclusion:
- The USA is the most complex market due to Section 122 tariffs, but the 10% rate is still far better than the 35-39% risk of misclassification.
- EU/UK are generally more favorable with lower base tariffs, but EASA/CAA approval is stricter than FAA.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Aircraft Tires" under 4011 (New Tyres)
👉 Result: You pay 35% tax instead of 10%. Save 25% by using the correct Retreaded HS Code.
❌ Mistake 2: Failing to provide Retreading Documentation
👉 Result: Customs assumes they are new or damaged/illegal imports. Goods may be seized or re-classified to the highest penalty bucket.
❌ Mistake 3: Mixing Aircraft Retreads with Bus/Truck Retreads
👉 Result: The entire shipment may be audited. Bus tires (4011.20) have a 4% base tariff, while aircraft retreads (4012.13) have 0% base. Mixing them creates a "tax discrepancy" flag.
❌ Mistake 4: Using "Tyre" instead of "Retreaded Tyre" on Invoice
👉 Result: Ambiguity leads to manual classification by customs officer, who will default to 4011.30 (35%) to maximize revenue.
✅ Correct Declaration Example:
"AIRCRAFT RETREAD PNEUMATIC TYRES, FAA-PMA APPROVED, MODEL XYZ, HS 4012.13.00.10"
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Retreaded is 10%, New is 35%."
🔹 "Documentation is Key: Prove it's Retreaded!"
🔹 "Don't mix with Bus Tyres: Different Tax Rules!"
📌 Pro Tip:
If you are importing large volumes, apply for an Advance Ruling from US Customs (CBP) for HS 4012.13.00. This locks in the 10% rate and protects you from future re-classification risks.
📣 Immediate Action:
📞 Contact your customs broker with the Retreading Certificate
📄 Ensure Invoice says "Retreaded" not just "Tyres"
🚀 Clearance Speed + Cost Efficiency = Profit Protection
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent Saved in Tax is Pure Profit!
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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。