Used Inflatable Tire
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4012206000 | 35.0% | CN | US | 官方文档 |
| 4012208000 | 35.0% | CN | US | 官方文档 |
| 4012909000 | 37.7% | CN | US | 官方文档 |
| 4012198000 | 20.9% | CN | US | 官方文档 |
| 4011201025 | 39.0% | CN | US | 官方文档 |
商品图片
AI分析
🛞 Used Inflatable Tires (For Motor Vehicles / Road Use)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Used Tires"?
Used Inflatable Tires refer to pneumatic tires made of rubber that have been previously installed on a vehicle and removed for replacement. In international trade, these are strictly regulated due to environmental concerns and safety standards. They are categorized based on their application (Road vs. Off-Road) and condition (Used/Re-treaded vs. New).
⚠️ Critical Distinction:
- "Used Road Tires": Specifically for highway vehicles (trucks, buses, cars). Strictly regulated; often banned or heavily taxed in certain jurisdictions.
- "Used Off-Road Tires": For construction, mining, or agricultural machinery. Subject to different tax treatments.
- "New Pneumatic Tires": Not "used," but often grouped for comparison. These are brand new and taxed differently.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the specific HS Codes and their corresponding tax implications for Used/Second-Hand Tires and related pneumatic tires.
| HS Code | Product Description | Application | Condition | Tax Rate (Total) | Key Tax Components |
|---|---|---|---|---|---|
4012.20.60.00 |
Used road freight tires | Highway transportation vehicles | Used (Second-hand) | 35.0% | Base: 0% + Section 301: 25% + Section 122: 10% |
4012.20.80.00 |
Used pneumatic tires for road vehicles | General road use | Used (Second-hand) | 35.0% | Base: 0% + Section 301: 25% + Section 122: 10% |
4012.19.80.00 |
Pneumatic tires for off-road use, retreaded or used | Off-road machinery | Used / Re-treaded | 20.9% | Base: 3.4% + Section 301: 7.5% + Section 122: 10% |
4012.90.90.00 |
Other pneumatic tires, rubber (e.g., new/off-road) | General pneumatic tires | New/Other | 37.7% | Base: 2.7% + Section 301: 25% + Section 122: 10% |
4011.20.10.25 |
Pneumatic tires for off-road use | Off-road application | New/Specific | 39.0% | Base: 4.0% + Section 301: 25% + Section 122: 10% |
🔍 Key Insight:
- Used Road Tires (4012.20.60.00/4012.20.80.00) incur a flat 35% total tariff. The base duty is 0%, but the combined Section 301 (25%) and Section 122 (10%) surcharges create this high rate.
- Used Off-Road Tires (4012.19.80.00) are taxed lower at 20.9% because the base duty (3.4%) and Section 301 (7.5%) are reduced for non-road vehicles.
- New/Other Tires (4012.90.90.00/4011.20.10.25) have higher base duties and Section 301 rates (25%), resulting in totals of 37.7% and 39.0% respectively.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Assumed based on Section 301 & 122 references)
✅ Effective Time: Current rates as per 2026 guidelines
🎯 1. 4012.20.60.00 & 4012.20.80.00 —— Used Road Tires (Freight & General)
| Item | Detail |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tariff Rate | 35.0% |
| Calculation Basis | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (Deny de minimis for used tires from China) |
| Legal Reference Path | USITC:4012.20.60.00 / 4012.20.80.00 → FOOTNOTE:301 → IEEPA:122 |
📌 Explanation:
- Base Duty is 0%: The US does not charge a standard import duty on used tires for road use.
- Section 301 (25%): Applied to Chinese-origin goods as part of trade remedies.
- Section 122 (10%): Applied under the International Emergency Economic Powers Act (IEEPA) for specific national security or trade reasons.
- Total 35%: This is a very high effective rate, significantly impacting profitability.
🎯 2. 4012.19.80.00 —— Used/Retreaded Off-Road Tires
| Item | Detail |
|---|---|
| Base Duty | 3.4% (ad valorem) |
| USITC Surcharge (Section 301) | +7.5% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tariff Rate | 20.9% |
| Calculation Basis | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ No |
| Legal Reference Path | USITC:4012.19.80.00 → FOOTNOTE:301 → IEEPA:122 |
📌 Note:
- Lower Section 301 rate (7.5% vs 25%) applies to off-road tires.
- Base duty of 3.4% adds to the total, but the overall rate (20.9%) is significantly lower than road tires (35%).
🎯 3. 4012.90.90.00 & 4011.20.10.25 —— New/Other Pneumatic Tires
| Item | Detail |
|---|---|
| Base Duty | 2.7% (4012.90.90.00) / 4.0% (4011.20.10.25) |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tariff Rate | 37.7% / 39.0% |
| Calculation Basis | CIF Value × Total Rate |
| De Minimis Eligibility | ❌ No |
📌 Note:
- New tires face the highest total tariffs (up to 39%).
- This makes used tires sometimes more competitive in the US market if legal imports are permitted, but the high duties still pose a significant barrier.
🛠️ IV. Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Used/New, Road/Off-Road, Material (Rubber), Size, DOT Number |
| ✅ Commercial Invoice | ✔️ | Clearly state "Used Pneumatic Tire" and value. Avoid vague terms like "Auto Parts" |
| ✅ Packing List | ✔️ | Detail quantity, weight, and packaging. Used tires are bulky; volume weight matters |
| ✅ Certificate of Origin | ✔️ | Critical for applying correct Section 301/122 rates. Must prove Chinese origin if applicable |
| ✅ Previous Use Declaration | ✔️ | Confirm they are "Used" (not new/refurbished mislabeled). Misdeclaration leads to severe penalties |
| ✅ Environmental Compliance Proof | ✔️ | Some states/countries ban used tire imports. Verify local regulations |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Declare Used, Not New; Specify Road or Off-Road; Accurate HS Code Saves Money!”
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Used Road Tires | 4012.20.60.00 or 4012.20.80.00 |
Declare as new tires (4011...) → Risk of fraud charges |
| Used Off-Road Tires | 4012.19.80.00 |
Declare as road tires → Pay 35% instead of 20.9% |
| Mixed Containers | Separate HS codes per item | Lump all tires under one code → Customs audit risk |
| New Tires | 4012.90.90.00 or 4011.20.10.25 |
Declare as used → Penalty for undervaluation/tax evasion |
✅ 3. Special Cases Handling
| Situation | Recommendation |
|---|---|
| Retreaded Tires | Classify as 4012.19.80.00 (if off-road) or check specific subheadings. Do not mix with used casings. |
| Tire Casings Only | If retreaded, may fall under 4012.19.80.00. If not, ensure correct subheading. |
| Imports from Non-China Origin | Section 301 (25%) may not apply. Verify origin rules carefully to reduce tax burden. |
| State-Level Bans | Some US states (e.g., California) restrict used tire imports. Check local environmental laws. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4012.20.60.00 (Road Used) |
35.0% | None (but verify state laws) | High surcharges (301+122) |
| 🇨🇳 China | 4012.20.60.00 |
Varies (Export Duty) | CE/RoHS (if re-export) | China often restricts used tire imports |
| 🇪🇺 EU | 4012.20.60.00 |
0% - 3% | E-mark, REACH | Strict environmental rules on used tires |
| 🇦🇺 Australia | 4012.20.60.00 |
5% | TIS (Tyre Information Standard) | High safety standards |
📌 Conclusion:
- USA has the highest effective tariff for used road tires (35%) due to dual surcharges.
- Used tires are generally more heavily taxed or restricted than new tires in many markets due to environmental policies.
- Off-road used tires (4012.19.80.00) offer a 14.1% tariff advantage over road tires in the US market.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Used Tires" as "New Tires" to avoid higher duties
👉 Consequence: Customs detects DOT date codes; heavy fines, seizure, and legal action.
❌ Error 2: Mixing Road and Off-Road tires in one shipment with one HS Code
👉 Consequence: Incorrect tax application; potential audit and penalty.
❌ Error 3: Ignoring Section 122 and 301 surcharges
👉 Consequence: Underpayment of taxes; interest and penalties charged.
❌ Error 4: Not verifying state-level bans in the US
👉 Consequence: Shipment rejected at port of entry; return or destruction costs.
✅ Correct Practice:
"Used Pneumatic Tires for Road Freight Vehicles, Rubber, Second-Hand, Model ABC, DOT Code Verified, CIF Value $X"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mantras:
🔹 "Used Road: 35%, Used Off-Road: 20.9%, New Tires: Up to 39%"
🔹 "HS Code is Key: 4012.20 for Road Used, 4012.19 for Off-Road Used"
🔹 "Declare Accurately: Used is Used, New is New. Fraud is Not an Option!"
📌 Pro Tip:
If your used tires are originating from Vietnam, Mexico, or Thailand, they may be exempt from Section 301 (25%), reducing the total tax significantly.
Always apply for a Binding Ruling from US Customs and Border Protection (CBP) if unsure about classification.
📣 Take Action Now:
📞 Contact a professional customs broker + Provide product photos + Verify origin country
🚀 Ensure your used tires clear customs smoothly, legally, and cost-effectively!
✨ Professional clearance starts with accurate classification!
💼 Your every cent counts! Precise calculation saves profit!
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。