Golf Cart Refurbished Rubber Tires
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4011908010 | 38.4% | CN | US | 官方文档 |
| 4012901000 | 35.0% | CN | US | 官方文档 |
| 4012909000 | 37.7% | CN | US | 官方文档 |
| 4011901010 | 35.0% | CN | US | 官方文档 |
| 4012198000 | 20.9% | CN | US | 官方文档 |
| 8708706060 | 37.5% | CN | US | 官方文档 |
商品图片
AI分析
🛞 Golf Cart Refurbished Rubber Tires
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Refurbished Tires"?
Golf cart tires, specifically those that have been refurbished (recapped/re-treaded), occupy a complex niche in international trade. In international trade, the classification depends heavily on two factors:
1. State of the Tire: Is it new or refurbished?
2. Specific Use vs. General Description: Does the heading specify "Golf Cart" use, or is it classified as a general "Other" rubber tire?
⚠️ Critical Distinction:
- New Tires vs. Refurbished Tires: New tires generally fall under heading 4011. Refurbished tires (recapped or retreaded) are explicitly directed to heading 4012 in most tariff schedules, unless a specific subheading for new golf cart tires is used by mistake.
- Specific Use: Some subheadings specify "for golf carts" (typically for new tires), while others use broader terms like "Other" (often for refurbished or non-standard tires).
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Applicable Scenario | Condition |
|---|---|---|---|
4011.90.80.10 |
Golf cart rubber tires, material: rubber, use: golf cart | Misclassification Risk: Likely intended for new golf cart tires, but labeled here as "refurbished" in the summary. | ❓ Check if truly refurbished; if so, may be incorrect. |
4012.90.10.00 |
Golf cart refurbished rubber tires, material: rubber, form: refurbished tire | Correct for Refurbished: General refurbished tires, no specific golf cart mention in heading, but summary links it. | ✅ Matches "Refurbished" |
4012.90.90.00 |
Golf cart refurbished rubber tires, material: rubber, form: refurbished tire, meets definition of rubber retreaded/used pneumatic tires | Correct for Refurbished: Explicitly mentions "retreaded/used pneumatic tire" definition. | ✅ Matches "Refurbished" |
4011.90.10.10 |
Golf cart refurbished rubber tires, material: rubber, use: golf cart, meets specific use tire description | Misclassification Risk: Uses heading 4011 (New Tires) but summary says "refurbished". High risk of error. | ❓ High risk if truly refurbished |
4012.19.80.00 |
Golf cart refurbished rubber tires, material: rubber, form: refurbished tire, fully consistent | Correct for Refurbished: Specific subheading for other pneumatic tires, refurbished. | ✅ Matches "Refurbished" |
🔍 Key Insight:
- Heading 4012 is generally for retreaded/recapped (refurbished) pneumatic tires.
- Heading 4011 is generally for new pneumatic tires.
- Using 4011 codes for refurbished tires can lead to customs penalties for misdeclaration.
- The summaries provided link "Golf Cart Refurbished" to both 4011 and 4012 codes. This suggests potential ambiguity or errors in the source data. Best Practice: Verify if the tire is truly new or refurbished. If refurbished, 4012 codes are legally safer.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharge, Policy Additions)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 4011.90.80.10 – Golf Cart Rubber Tires (Likely New, Misdeclared as Refurbished)
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 38.4% |
| Tax Calculation | CIF Value × 38.4% |
| De Minimis Exemption | ❌ Not Eligible (Deny de minimis) |
| Legal Basis Path | USITC:4011.90.80.10 → Section 301: +25% → Section 122: +10% |
📌 Explanation:
- If this code is used for refurbished tires, it is a misclassification. Customs may reject it and reclassify to 4012, leading to delays.
- High tariff burden: 38.4%.
🎯 2. 4012.90.10.00 – Refurbished Rubber Tires (General)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4012.90.10.00 → Section 301: +25% → Section 122: +10% |
📌 Note:
- Lower base tariff (0%) but still hit by surcharges.
- Suitable for general refurbished tires, including golf cart tires if not specified otherwise in 4012.
🎯 3. 4012.90.90.00 – Refurbished Rubber Tires (Retreaded/Used Definition)
| Item | Content |
|---|---|
| Base Tariff | 2.7% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 37.7% |
| Tax Calculation | CIF Value × 37.7% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4012.90.90.00 → Section 301: +25% → Section 122: +10% |
📌 Note:
- Explicitly recognizes "retreaded/used pneumatic tire" definition.
- Highest base tariff among 4012 codes, but still subject to surcharges.
🎯 4. 4011.90.10.10 – Golf Cart Specific Tires (Likely New, Misdeclared as Refurbished)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4011.90.10.10 → Section 301: +25% → Section 122: +10% |
📌 Warning:
- This code is for specific use (golf cart) but under 4011 (New Tires).
- If the tire is refurbished, this is a high-risk misclassification.
- Use only if the tire is new.
🎯 5. 4012.19.80.00 – Refurbished Rubber Tires (Other)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4012.19.80.00 → Section 301: +7.5% → Section 122: +10% |
📌 Key Advantage:
- Lowest Total Tariff: 20.9%.
- Applies to "Other" pneumatic tires, refurbished.
- Best Option for Cost Savings if the product qualifies as "refurbished rubber tire" under this specific subheading.
- Ensure the tire is indeed refurbished and not new.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Document Checklist (No Exceptions)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: New OR Refurbished/Retreaded |
| ✅ Photo of Tire Sidewall | ✔️ | Show "Recapped", "Retreaded", or "New" marking |
| ✅ Commercial Invoice | ✔️ | Clearly state "Refurbished Golf Cart Tires" |
| ✅ Packing List | ✔️ | Quantity, weight, dimensions |
| ✅ Certificate of Origin | ✔️ | If applicable for preference (though unlikely for US/China) |
| ✅ Third-Party Inspection Report | ✔️ | Confirm refurbishment process (if applicable) |
✅ 2. Declaration Tips (Key Mantra)
🔥 “New is 4011, Refurb is 4012, Misdeclare is Disaster!”
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| New Golf Cart Tires | 4011.90.10.10 or 4011.90.80.10 |
Misdeclare as "Refurbished" → 20.9% vs 35-38% (but legal risk) |
| Refurbished Golf Cart Tires | 4012.19.80.00 (Lowest) or 4012.90.10.00 |
Misdeclare as "New" → 35-38% + Penalty |
| Refurbished Tires (General) | 4012.90.90.00 |
Use 4011 → Customs Rejection |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Refurbished Tires | Provide refurbishment process details to prove "refurbished" status. |
| Mixed Shipment (New + Refurbished) | Declare separately. Do not mix. Each HS Code has different tax implications. |
| Unclear Tire Status | Provide photos showing wear patterns, sidewall markings, and manufacturing date. |
| Claiming 20.9% Tariff | Ensure the tire meets the definition of "Other Pneumatic Tires" under 4012.19.80.00. |
🌍 V. Global Main Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4012.19.80.00 |
20.9% | DOT/USCG (if applicable) | Lowest rate for refurbished |
| 🇺🇸 USA | 4011.90.10.10 |
35.0% | DOT | Only for NEW tires |
| 🇨🇳 China | 4012.90.10.00 |
0-5% (varies) | CCC | No US surcharges |
| 🇪🇺 EU | 4012.10.00 |
0-4% | E-Mark | No Section 301/122 |
| 🇦🇺 Australia | 4012.19.00 |
5% | SAA | No US surcharges |
📌 Conclusion:
- USA imposes heavy surcharges (25% + 10%) on Chinese rubber tires.
- Refurbished tires generally have lower base tariffs but are still subject to surcharges.
-4012.19.80.00offers the lowest total tariff (20.9%) for refurbished tires under the provided data.
📌 VI. Common Errors & Pitfall Guide (Blood Lessons)
❌ Error 1: Declaring refurbished tires as new (4011) to avoid classification issues.
👉 Consequence: Customs penalty, back taxes (35-38% + fines), and seizure.
❌ Error 2: Using 4011.90.10.10 for refurbished tires.
👉 Consequence: High tax (35%) + legal risk. This code is for new golf cart tires.
❌ Error 3: Not distinguishing between "Refurbished" and "New" in documentation.
👉 Consequence: Customs request for additional info, delay in clearance.
❌ Error 4: Ignoring Section 122 and 301 surcharges.
👉 Consequence: Underestimating landed cost by up to 35%.
✅ Correct Approach:
“Refurbished Golf Cart Tires, Recapped Rubber, Model XYZ, Proven Refurbishment Process, HS Code 4012.19.80.00”
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Cost!
🎯 Remember the Mantra:
🔹 “New is 4011, Refurb is 4012, 4012.19.80.00 is King for Refurbished!”
🔹 “Base Tariff is Small, Surcharge is Huge, Declare Accurately, Save Thousands!”
📌 Pro Tip:
If your tires are refurbished, always use 4012 headings.
For the lowest tariff, 4012.19.80.00 (20.9%) is the optimal choice if it applies to your specific product.
Request a Customs Ruling before shipment to confirm the correct HS Code.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide tire photos + Apply for Advance Ruling
🚀 Ensure your golf cart tires clear customs smoothly, efficiently, and profitably!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved is Earned!
用户评价
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。