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Tire Patch

CN → US
HS编码 关税税率 原产国 目的国 文档
4016996010 37.5% CN US 官方文档
3926909989 22.8% CN US 官方文档
3926904590 13.5% CN US 官方文档
4016996050 37.5% CN US 官方文档
4012124035 39.0% CN US 官方文档

商品图片

AI分析

🚗 Tire Patches (Rubber Repair Kits)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Compliance Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand “Tire Patches”?

Tire patches are essential maintenance components in the automotive industry, used to repair punctures in pneumatic tires. In international trade, they are strictly differentiated by material composition, chemical processing state, and specific application.

Vulcanized Rubber Patches: The most common type, used for tire repair. Requires classification under Chapter 40 (Rubber).
Unspecified Plastic/Rubber Items: Non-listed composite or generic rubber/plastic items. Classification under Chapter 39.
Composite Sealing Pads/Gaskets: Composite materials used for sealing. Classification under Chapter 39 with specific subheadings.

⚠️ Key Distinction Points:
- If made of vulcanized rubber specifically for tire repair → Classify under 4016.99.60.10 or 4016.99.60.50.
- If made of plastic/rubber composite but not specifically for tires → Classify under 3926.90.45.90 or 3926.90.99.89.
- If it is a whole tire (not just a patch) → Classify under 4012.12.40.35.


📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Application Scenario Tax Rate Structure
4016.99.60.10 Rubber patches for tire repair Automotive tire repair kits Total: 37.5%
4016.99.60.50 Other vulcanized rubber articles, non-automotive Industrial rubber parts, non-vehicle mechanical parts Total: 37.5%
4012.12.40.35 Rubber tires (other categories) Whole tires, not just patches Total: 39.0%
3926.90.99.89 Other articles of plastic or rubber, not specified elsewhere Generic plastic/rubber goods Total: 22.8%
3926.90.45.90 Rubber/plastic composite gaskets/patches Sealing items, composite materials Total: 13.5%

🔍 Key Reminder:
- Vulcanized Rubber (Ch40): Subject to higher tariffs (37.5%) due to specific USITC and IEEPA rules.
- Composite/Plastic (Ch39): May have lower tariffs (13.5%-22.8%) if classified correctly as non-rubber or composite sealing items.
- Whole Tires vs. Patches: Never confuse a "patch" with a "tire". Whole tires are classified under 4012, while patches are under 4016 or 3926.


💰 Part 3: 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Additions)

Applicable Country: United States (US)
Origin: China (CN)
Effective Time: 2025 November 10 onwards (including subsequent imports)

🎯 1. 4016.99.60.10 – Rubber Patches for Tire Repair

Item Content
Basic Tariff 2.5%
USITC Surtax (Section 301) +25.0%
122 Clause Tariff (IEEPA) +10.0%
Total Tariff 37.5%
Tax Calculation CIF Value × 37.5%
De Minimis Exemption? No (High risk of audit)
Legal Basis Path IEEPA:122USITC:4016.99.60.10FOOTNOTE:Section 301

📌 Explanation:
- "2.5% Basic" is the standard MFN rate.
- "25% USITC Surtax" is from Section 301 trade remedies.
- "10% 122 Clause" is an additional surcharge applied to specific rubber products from China.
- Total 37.5% is a high tariff. Must be factored into cost modeling.

🎯 2. 4016.99.60.50 – Other Vulcanized Rubber Articles (Non-Vehicle)

Item Content
Basic Tariff 2.5%
USITC Surtax (Section 301) +25.0%
122 Clause Tariff (IEEPA) +10.0%
Total Tariff 37.5%
Tax Calculation CIF Value × 37.5%
De Minimis Exemption? No
Legal Basis Path IEEPA:122USITC:4016.99.60.50FOOTNOTE:Section 301

📌 Note:
- Same tariff rate as tire patches.
- Applies to other rubber parts not specifically for vehicles.
- Do not misclassify as plastic items to avoid penalties.

🎯 3. 4012.12.40.35 – Rubber Tires (Other Categories)

Item Content
Basic Tariff 4.0%
USITC Surtax (Section 301) +25.0%
122 Clause Tariff (IEEPA) +10.0%
Total Tariff 39.0%
Tax Calculation CIF Value × 39.0%
De Minimis Exemption? No
Legal Basis Path IEEPA:122USITC:4012.12.40.35FOOTNOTE:Section 301

📌 Warning:
- This is for whole tires, not patches.
- Highest tariff in this list (39.0%).
- Misdeclaring patches as tires is rare, but misdeclaring tires as patches is a major red flag.

🎯 4. 3926.90.99.89 – Other Articles of Plastic or Rubber (Unspecified)

Item Content
Basic Tariff 5.3%
USITC Surtax (Section 301) +7.5%
122 Clause Tariff (IEEPA) +10.0%
Total Tariff 22.8%
Tax Calculation CIF Value × 22.8%
De Minimis Exemption? No
Legal Basis Path IEEPA:122USITC:3926.90.99.89FOOTNOTE:Section 301

📌 Note:
- Lower than rubber chapters (Ch40) if correctly classified as "unspecified plastic/rubber".
- Requires proof that it is not specifically "vulcanized rubber tire repair material".

🎯 5. 3926.90.45.90 – Rubber/Plastic Composite Gaskets/Patches

Item Content
Basic Tariff 3.5%
USITC Surtax (Section 301) +0.0%
122 Clause Tariff (IEEPA) +10.0%
Total Tariff 13.5%
Tax Calculation CIF Value × 13.5%
De Minimis Exemption? No
Legal Basis Path IEEPA:122USITC:3926.90.45.90FOOTNOTE:Section 301

📌 Optimization Tip:
- Lowest tariff (13.5%) in the list.
- Applies to composite materials (rubber + plastic) used as seals/pads, not specifically for tire repair.
- If your product is a composite sealing pad, not a tire patch, this code is highly advantageous.


🛠️ Part 4: Customs Clearance Practical Advice (Combat Pitfall Guide)

✅ 1. Required Documentation Checklist (None Can Be Omitted)

Document Must Provide Description
Product Specification Sheet ✔️ Material composition (Vulcanized Rubber vs. Plastic Composite), dimensions, curing process.
Material Safety Data Sheet (MSDS) ✔️ Essential for rubber/plastic chemicals.
Product Photos ✔️ Clear view of label, texture, and any markings indicating use (e.g., "Tire Repair").
Commercial Invoice ✔️ Must accurately describe the item. Avoid vague terms like "Rubber Part".
Packing List ✔️ Confirm no whole tires are included if declaring patches.
Certificate of Origin (CO) ✔️ If not China origin, may reduce IEEPA 122 Clause.

✅ 2. Declaration Tips (Key Mantras)

🔥 “Material Dictates Chapter, Use Dictates Subheading, Avoid ‘Tire’ for Patches!”

Scenario Correct Declaration Wrong Practice
Vulcanized Rubber Tire Patches 4016.99.60.10 Misdeclare as Plastic → 22.8% (but risk penalty)
Composite Sealing Pads 3926.90.45.90 Misdeclare as Tire Patches → 37.5%
Whole Rubber Tires 4012.12.40.35 Misdeclare as Patches → 37.5% (underpayment)
Generic Plastic/Rubber Parts 3926.90.99.89 Misdeclare as Specific Rubber → 22.8% vs 37.5%

✅ 3. Special Case Handling

Situation Handling Advice
Composite Patches Provide lab tests proving it is a rubber-plastic composite, not pure vulcanized rubber, to qualify for 13.5% (3926.90.45.90).
Tire Repair Kits If it includes vulcanized rubber patches, declare as 4016.99.60.10. Do not split kits.
Non-Tire Rubber Parts If not for tires, declare as 4016.99.60.50. Same tax but different legal description.
Origin Change If rubber is processed in Mexico/Vietnam, IEEPA 122 Clause (10%) may be avoidable. Seek Advance Ruling.

🌍 Part 5: Global Major Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Certification Notes
🇺🇸 USA 4016.99.60.10 37.5% None Specific High due to Section 301 + 122 Clause
🇨🇳 China 4016.99.60.10 ~2.5% None No additional surtaxes
🇪🇺 EU 4016.99.90 ~0-4% REACH No Section 301 equivalent
🇲🇽 Mexico 4016.99.90 0% (NAFTA/USMCA) None Free trade with US

📌 Conclusion:
- USA has the highest tariffs due to specific punitive clauses (301 + 122).
- Material definition is critical: Pure Vulcanized Rubber = 37.5%; Composite = 13.5%-22.8%.
- Optimization Strategy: If your product is a composite seal (not strictly a tire patch), consider 3926.90.45.90 for 13.5%.


📌 Part 6: Common Mistakes & Pitfall Guide (Lessons Learned)

Mistake 1: Declaring Vulcanized Rubber Patches as Plastic Items
👉 Consequence: Customs audit → Penalty + Back Taxes + Potential seizure.

Mistake 2: Using Vague Names like "Rubber Repair Kit"
👉 Consequence: Customs may default to the highest duty rate or detain shipment.

Mistake 3: Confusing Patches with Whole Tires
👉 Consequence: Misclassification leads to incorrect tax calculation (39.0% vs 37.5%) and compliance flags.

Mistake 4: Ignoring the 122 Clause
👉 Consequence: Unexpected 10% surcharge added at border if not pre-paid or accounted for.

Correct Practice:

“Vulcanized Rubber Patch for Pneumatic Tire Repair, Model XYZ, 100% Rubber, Not for Aviation”


🎯 Part 7: Conclusion: Professional Declaration, Cost Optimization!

🎯 Remember the Mantras:

🔹 “Rubber is 37.5%, Composite is 13.5%!”
🔹 “Don’t hide the material, declare the truth!”
🔹 “122 Clause is 10%, plan your cost!”


📌 Pro Tip:
If your product can be legally classified as a composite sealing pad (3926.90.45.90) rather than a tire patch, you save 24% in tariffs.
Get a customs ruling from your supplier or a broker to confirm material classification.


📣 Take Action Now:

📞 Consult a Customs Broker + Provide Material Composition Test Report
🚀 Optimize your HS Code, clear customs faster, reduce costs!


Professional Clearance Starts with Accurate Classification!
💼 Every cent of cost deserves precision!

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。

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。