Herringbone Tread Inflatable Tire
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4012124035 | 39.0% | CN | US | 官方文档 |
| 4012128019 | 38.4% | CN | US | 官方文档 |
| 8431499038 | 85.0% | CN | US | 官方文档 |
| 8431499090 | 85.0% | CN | US | 官方文档 |
| 8708704560 | 37.5% | CN | US | 官方文档 |
| 8708704548 | 37.5% | CN | US | 官方文档 |
商品图片
AI分析
🚛 Herringbone Tread Inflatable Tire (Heavy-Duty Off-the-Highway)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Professional通关 Strategy
📌 I. Product Definition & Classification: What is a "Herringbone Tread Tire"?
Herringbone tread inflatable tires are specialized pneumatic tires designed for heavy-duty machinery, particularly earth-moving equipment, construction vehicles, and agricultural tractors operating in muddy, soft, or uneven terrain. The herringbone pattern provides self-cleaning properties and superior traction in off-road conditions.
In international trade, these are NOT standard road vehicle tires (headings 4011 or 4012.11/12). They fall under: 1. Parts of Machinery (Heading 8431): If classified as essential components for specific heavy machinery (backhoes, shovels, etc.). 2. Retreaded/Used Tires (Heading 4012): If the product is a retreaded tire or a specific type of off-highway truck/bus tire re-treaded for commercial use.
⚠️ Critical Distinction:
- If the tire is a new part for specific machinery like backhoes/shovels → Classified under 8431.49.90 (Parts of machinery).
- If the tire is a retreaded off-highway truck/bus tire → Classified under 4012.12.
- If the tire is for road vehicles (trucks/buses) → It may fall under 4012.12 or 8708 (Parts of vehicles), depending on construction (radial/non-radial).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Applicable Scenario | Classification Logic |
|---|---|---|---|
8431.49.90.38 |
Parts of backhoes, shovels, clamshells, and draglines: Wheel and tire assemblies | New tire assemblies for construction machinery (e.g., Cat, Komatsu backhoes) | ✅ Part of Machinery (Headings 8425–8430). Specifically for earth-moving machines. |
8431.49.90.90 |
Other parts of machinery of 8425–8430: Wheel and tire assemblies | General heavy machinery tires not specifically listed as backhoe/shovel parts | ✅ Part of Machinery (Headings 8425–8430). Broader category for earth-moving equipment. |
4012.12.40.35 |
Retreaded tires: Of a kind used on buses or trucks: Radial (Other) | Retreaded radial tires for buses/trucks (not necessarily off-highway) | ✅ Retreaded Tire (Heading 4012). Specific subcategory for radial bus/truck tires. |
4012.12.80.19 |
Retreaded tires: On-the-highway truck and bus tires: Light truck | Retreaded tires for light-duty off-highway or highway trucks | ✅ Retreaded Tire (Heading 4012). For light truck applications. |
8708.70.45.60 |
Road wheels and parts thereof: For other vehicles: Road wheels (Other) | Tire assemblies for non-standard road vehicles (e.g., specialized industrial trucks) | ✅ Part of Motor Vehicle (Heading 8708). For vehicles not covered under 8701–8705 specific lines. |
8708.70.45.48 |
Road wheels and parts thereof: Of aluminum: Other | Aluminum rim/tire assemblies for motor vehicles | ✅ Part of Motor Vehicle (Heading 8708). Specifically for aluminum wheels. |
🔍 Key Insight:
- "Herringbone Tread" often implies off-highway use. If it's a new tire for a backhoe/shovel, use 8431.
- If it's a retreaded tire for a truck/bus, use 4012.
- If it's a new tire for a general road vehicle (not covered by specific headings), it might fall under 8708.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025–2026 (Includes subsequent imports)
🎯 1. 8431.49.90.38 & 8431.49.90.90 —— Parts of Backhoes/Shovels & Other Machinery
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad valorem) |
| USITC Surcharge | +25.0% (Section 301 Tariffs) |
| Steel/Aluminum Surcharge | +50.0% (If made of steel/aluminum, e.g., rims) |
| Total Tariff | 75.0% (If steel/aluminum components) or 25.0% (If rubber-only) |
| Tax Calculation | CIF Value × 75.0% (for steel/aluminum parts) or 25.0% (for rubber parts) |
| De Minimis Exemption | ❌ Not Eligible (Section 301 goods are excluded from de minimis) |
| Legal Basis | USITC:8431.49.90.38 → FOOTNOTE:9903.88.01 (25% tariff) |
📌 Explanation:
- Base 0%: Machinery parts often have 0% base duty.
- 25% Surcharge: Standard Section 301 tariff for many Chinese goods.
- 50% Steel/Aluminum Surcharge: If the "wheel and tire assembly" includes steel or aluminum rims, an additional 50% is applied.
- Total 75%: This is the wor-case scenario (Steel rim + 301 tariff).
- Total 25%: If only the rubber tire is imported without metal rims.
🎯 2. 4012.12.40.35 —— Retreaded Radial Tires for Buses/Trucks
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surcharge | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value × 0.0% |
| De Minimis Exemption | ❌ Not Eligible (Retreaded tires have specific restrictions, but tariff is 0%) |
| Legal Basis | USITC:4012.12.40.35 |
📌 Note:
- 0% Total: Retreaded tires for buses/trucks are exempt from Section 301 surcharges in many cases.
- Risk: Customs may scrutinize if it’s truly "retreaded" vs. "new." Misdeclaration can lead to penalties.
🎯 3. 4012.12.80.19 —— Retreaded On-the-Highway Truck/Bus Tires (Light Truck)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| USITC Surcharge | +25.0% |
| Total Tariff | 28.4% |
| Tax Calculation | CIF Value × 28.4% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:4012.12.80.19 |
📌 Note:
- 28.4% Total: Base 3.4% + 25% surcharge.
- Application: For light-duty truck bus tires that are retreaded.
🎯 4. 8708.70.45.60 & 8708.70.45.48 —— Road Wheels for Motor Vehicles
| Item | Content |
|---|---|
| Base Tariff | 2.5% |
| USITC Surcharge | +25.0% |
| Total Tariff | 27.5% |
| Tax Calculation | CIF Value × 27.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:8708.70.45.60 |
📌 Note:
- 27.5% Total: Base 2.5% + 25% surcharge.
- Application: For new road wheels (tire + rim) for motor vehicles.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include: Tread pattern (Herringbone), Size (e.g., 17.5L-25), Load Index, Ply Rating, Type (New/Retreaded). |
| ✅ Technical Drawing | ✔️ | For 8431 codes: Show it’s a part for backhoes/shovels. For 8708: Show it’s for motor vehicles. |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Herringbone Tread Pneumatic Tire" or "Wheel and Tire Assembly for Backhoe." Avoid vague terms like "Rubber Part." |
| ✅ Bill of Lading (B/L) | ✔️ | Ensure weight and dimensions match HS Code requirements. |
| ✅ Certificate of Origin (CO) | ✔️ | To prove origin (China). If from US/Mexico/Canada, different tariffs may apply. |
| ✅ Retread Verification (if applicable) | ✔️ | For 4012 codes: Provide proof it’s a retreaded tire (e.g., manufacturer certification) to claim 0% rate. |
✅ 2. Declaration Tips (Key Rules)
🔥 "Match the Machine, Not Just the Tire!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| New tire for a Backhoe | 8431.49.90.38 – "Tire Assembly for Backhoe" |
Declaring as 4011 (Car Tire) → High Penalty |
| New tire for a Road Truck | 8708.70.45.60 – "Road Wheel for Truck" |
Declaring as 8431 → Misclassification |
| Retreaded Tire | 4012.12.40.35 – "Retreaded Radial Tire" |
Declaring as New Tire → Tariff Shock (0% → 25%+) |
| Aluminum Rim + Tire | 8708.70.45.48 – "Aluminum Wheel" |
Declaring as "Rubber Tire" → Missed Steel Surcharge |
✅ 3. Special Cases & Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Tires | Provide OEM contract + technical specs. Prove it’s a part for specific machinery (8431). |
| Mixed Containers | If shipping 8431 (75%) and 4012 (0%) together, declare separately. Mixing may trigger audits. |
| Steel Rims Included | If the assembly includes steel rims, expect 50% surcharge on the rim value. Separate rim and tire if possible for optimization? No, usually declared as assembly. |
| Retreaded vs. New | CRITICAL: If it’s retreaded, declare as 4012. If declared as new, you pay 25–75%. If declared as retreaded but it’s new, you face fraud penalties. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 8431.49.90.38 |
75% (Steel) / 25% (Rubber) | DOT (if road-use), EPA (if applicable) | Highest Risk: Steel surcharge applies. |
| 🇺🇸 USA | 4012.12.40.35 |
0% | DOT | Best Rate: If retreaded. |
| 🇪🇺 EU | 4012.12.40.35 |
0–2.7% | ECE R108/R109 | No Section 301 surcharges. |
| 🇨🇳 China | 4012.12.40.35 |
0% | CCC (if road-use) | Import duty may be 0% for retreaded. |
| 🇲🇽 Mexico | 8708.70.45.60 |
0–5% | NOM | USMCA may apply if regional value content met. |
📌 Conclusion:
- USA is the most complex market due to Section 301 and Steel/Aluminum surcharges.
- Retreaded tires (4012) enjoy 0% tariffs in the US, making them highly competitive.
- New tires for machinery (8431) face 25–75% tariffs.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring a backhoe tire as a road tire (4011)
👉 Consequence: Customs may reject the declaration because road tires have different safety standards. Delay or Rejection.
❌ Mistake 2: Failing to disclose steel rims in "Wheel and Tire Assemblies"
👉 Consequence: Missing the 50% steel surcharge. Back payment + Penalties.
❌ Mistake 3: Calling a retreaded tire "New Tire" to avoid documentation
👉 Consequence: If caught, fraud penalty. If not caught, you pay 25–75% instead of 0%. Better to declare correctly.
❌ Mistake 4: Using generic description "Tire"
👉 Consequence: Customs uses Discretionary Assignment → May assign highest duty rate. Always specify.
✅ Correct Practice:
"Herringbone Tread Pneumatic Tire, Size 23.5R25, For Backhoe Loader, New, Rubber Only, No Metal Rim"
→ HS: 8431.49.90.38 → Tariff: 25%"Retreaded Radial Tire, Size 295/75R22.5, For Truck, Herringbone Tread"
→ HS: 4012.12.40.35 → Tariff: 0%
🎯 VII. Conclusion: Professional Declaration Saves Money
🎯 Remember the Mantra:
🔹 "Backhoe Tire = 8431 (25–75%)"
🔹 "Retreaded Tire = 4012 (0%)"
🔹 "Road Wheel = 8708 (27.5%)"
🔹 "Steel Rim = +50% Surtax!"🔹 "HS Code Determines Destiny, Tariff Differs by 50 Points, Misdeclaration Costs Thousands!"
📌 Pro Tip:
If your tires are retreaded, ensure you have documentation proving retreading to claim 0% tariff.
If importing new tires for machinery, prepare for 25–75% tariffs. Consider supply chain optimization (e.g., sourcing from non-China countries if feasible).
📣 Immediate Action:
📞 Consult a Licensed Customs Broker + Provide Product Specs + Apply for Advance Ruling
🚀 Ensure Smooth Customs Clearance, Minimize Costs, Maximize Profit!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Penny of Cost Deserves Precise Calculation!
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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。