Used Tires (Passenger)
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 |
| 8714100020 | 17.5% | CN | US | 官方文档 |
| 8714998000 | 27.5% | CN | US | 官方文档 |
| 4004000000 | 35.0% | CN | US | 官方文档 |
| 4012208000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🚗 Used Tires (Passenger)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Used Tires"?
Used Passenger Tires are recycled or pre-owned pneumatic tires previously fitted to passenger vehicles. In international trade, their classification is strictly determined by their material, condition, and specific application. Misclassification can lead to severe penalties due to high anti-dumping and retaliatory tariffs.
⚠️ Critical Distinction:
- New Pneumatic Tires vs. Used/Retreaded: Used tires often fall under different subheadings than new ones.
- Tire Assembly (Wheel + Tire) vs. Tire Only: If mounted on a rim/wheel, the HS code changes significantly.
- Scrap/Waste vs. Usable: Tires intended for recycling or disposal are classified differently (Chapter 40) than those intended for reuse (Chapter 40 or 8714).
📦 II. HS Code Classification Matrix (Based on Provided Data)
| HS Code | Product Description | Applicable Scenario | Tax Rate (Total) | Key Tariff Components |
|---|---|---|---|---|
4012.20.60.00 |
Used Pneumatic Tires (Rubber) | Usable used tires for passenger vehicles; material is rubber. | 35.0% | Base: 0% + Add-on: 25.0% + Section 122: 10% |
4012.20.80.00 |
Other Used Pneumatic Tires (Rubber) | General category for used air-filled tires; similar to 60.00 but distinct sub-subheading. | 35.0% | Base: 0% + Add-on: 25.0% + Section 122: 10% |
8714.10.00.20 |
Motorcycle/Vehicle Wheels & Tires Assembly | Used tires mounted on rims/wheels. Includes the wheel structure. | 17.5% | Base: 0% + Add-on: 7.5% + Section 122: 10% |
8714.99.80.00 |
Other Vehicle Parts/Accessories (Rubber) | Tires considered as "other parts" or accessories not fitting specific tire codes; miscellaneous rubber parts. | 27.5% | Base: 10.0% + Add-on: 7.5% + Section 122: 10% |
4004.00.00.00 |
Rubber Waste, Scraps & Rubbish | Unusable tires intended for recycling, shredding, or disposal. Not for road use. | 35.0% | Base: 0% + Add-on: 25.0% + Section 122: 10% |
🔍 Important Note:
- The distinction between4012.20.60.00/80.00and8714.10.00.20is crucial: Are the tires mounted on wheels? If yes, use 8714. If no (just the tire), use 4012.
-4004.00.00.00is for waste. If you are exporting used tires for recycling, this is the code. If they are for resale/use, this is incorrect and may lead to accusations of dumping illegal waste.
💰 III. 2026 Latest Tariff Rate Breakdown (With Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Note: Tax details provided imply China-origin goods based on "122 clause" and typical US-China tariff structures)
✅ Effective Date: Current tariffs apply as per provided data.
🎯 1. 4012.20.60.00 & 4012.20.80.00 — Used Pneumatic Tires (Unmounted)
| Item | Details |
|---|---|
| Base Duty Rate | 0% (Ad valorem) |
| USITC Add-on Duty | +25% (Retaliatory/Section 301 equivalent) |
| Section 122 Duty | +10% (Specific penalty/add-on tariff for rubber products) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (Denied) |
| Legal Basis Path | Base: 0% → USITC: +25% → Section 122: +10% |
📌 Explanation:
- Despite a 0% base duty, the 25% add-on and 10% Section 122 tariff make the total cost high.
- These tariffs are designed to protect domestic rubber manufacturing and restrict low-cost used tire imports.
🎯 2. 8714.10.00.20 — Wheels with Tires Assembled
| Item | Details |
|---|---|
| Base Duty Rate | 0% |
| USITC Add-on Duty | +7.5% (Lower than tire-only add-on) |
| Section 122 Duty | +10% |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No (Denied) |
| Legal Basis Path | Base: 0% → USITC: +7.5% → Section 122: +10% |
📌 Advantage:
- If the tires are mounted on wheels, the total tariff is 17.5%, which is significantly lower than the 35% for tire-only imports.
- Strategy: Consider importing used tire assemblies if feasible, as it reduces tariff burden by half.
🎯 3. 4004.00.00.00 — Rubber Waste/Scrap
| Item | Details |
|---|---|
| Base Duty Rate | 0% |
| USITC Add-on Duty | +25% |
| Section 122 Duty | +10% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (Denied) |
📌 Warning:
- Do not use this code for usable used tires. Customs will inspect and reclassify, leading to penalties.
- This code is strictly for scrap rubber intended for recycling facilities.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Used Passenger Tires" or "Rubber Scrap". |
| ✅ Packing List | ✔️ | Detail quantity, size, and whether tires are mounted on rims. |
| ✅ Condition Report | ✔️ | For usable tires: Proof of usability (tread depth > 2/32"). For scrap: Proof of non-usability. |
| ✅ Certificate of Origin | ✔️ | Essential for verifying origin to apply correct tariffs. |
| ✅ Recycling Permit | ✔️ | If using 4004.00.00.00, provide proof of destination recycling facility. |
| ✅ Photos | ✔️ | Clear images of tires, sidewalls, and mounting status. |
✅ 2. Declaration Strategy (Key Rules)
🔥 "Mounted = 8714 (17.5%), Unmounted = 4012 (35%), Scrap = 4004 (35%)"
| Scenario | Correct HS Code | Wrong Code | Consequence of Error |
|---|---|---|---|
| Used tire, not on rim | 4012.20.60.00 / 80.00 |
8714.10.00.20 |
Under-declared tax → Penalty + Back Taxes |
| Used tire ON rim | 8714.10.00.20 |
4012.20.60.00 |
Over-declared tax → Unnecessary Cost |
| Used tire for recycling | 4004.00.00.00 |
4012.20.60.00 |
Illegal dumping suspicion → Seizure |
| New tire (mistakenly used) | N/A | 4012.20.60.00 |
High risk of fraud charge |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Retreaded Tires | If retreaded, they may still be considered "used" or fall under specific retread codes. Verify with 4012.20 vs. new retread codes. |
| Mixed Loads | If container has both mounted and unmounted tires, split declaration. Do not mix to avoid ambiguity. |
| Origin Uncertainty | If origin is not China, the "Section 122" and "25%" tariffs may not apply. Provide proof of origin to claim lower rates. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Estimated Duty | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4012.20.60.00 / 8714.10.00.20 |
17.5% - 35% | High tariffs due to trade measures. |
| 🇨🇳 China | 4012.20.00.00 |
Varies | Import restrictions on used tires may apply. |
| 🇪🇺 EU | 4012.20.00.00 |
Varies | Strict waste shipment regulations. |
| 🇧🇷 Brazil | 4012.20.00.00 |
High | Prohibits import of certain used tires. |
| 🇦🇪 UAE | 4012.20.00.00 |
Moderate | Less restrictive, but quality checks apply. |
📌 Conclusion:
- USA is the most challenging market due to high combined tariffs.
- Mounting tires on wheels (8714.10.00.20) is a smart strategy to halve the tariff compared to unmounted tires.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring used tires as "New Tires" (4011.20.00.00)
👉 Consequence: Fraud accusation, severe fines, and cargo seizure.
❌ Mistake 2: Mixing mounted and unmounted tires in one line item
👉 Consequence: Customs ambiguity, potential downgrade to highest tax rate (35%).
❌ Mistake 3: Using 4004.00.00.00 for usable tires
👉 Consequence: Accusation of illegal waste export/import, leading to return or destruction of goods.
❌ Mistake 4: Ignoring "Section 122" tariff
👉 Consequence: Underpayment of 10%, leading to audits and penalties.
✅ Correct Approach:
"Declare precisely: 'Used Passenger Tires, Unmounted' (4012.20.60.00) or 'Used Tires on Rims' (8714.10.00.20). Provide condition proof. Calculate 35% or 17.5% duty accordingly."
🎯 VII. Conclusion: Professional Declaration, Risk-Free Clearance!
🎯 Key Takeaway:
🔹 "Mounted saves money, Unmounted pays more, Scrap must be proven."
🔹 "35% vs 17.5%: The rim makes a huge difference!"
🔹 "Accuracy prevents penalties. Fraud invites disaster."
📌 Pro Tip:
If you are exporting used tires to the US, consider pre-clearance rulings to confirm HS codes.
For rubber scrap, ensure you have contracts with licensed recycling facilities to avoid environmental violations.
📣 Immediate Action:
📞 Contact a licensed customs broker.
📸 Prepare clear photos of tires and rims.
📄 Prepare invoices specifying "Used" condition clearly.
🚀 Ensure smooth customs clearance, minimize costs, and maximize profit!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point saved 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。