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other retreaded pneumatic tires

CN → US
HS编码 关税税率 原产国 目的国 文档
4011908050 38.4% CN US 官方文档
4012198000 20.9% CN US 官方文档
4016996050 37.5% CN US 官方文档
4016993550 35.0% CN US 官方文档
4012194000 39.0% CN US 官方文档

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AI分析

🛞 Other Retreaded Pneumatic Tires (Rubber Retreads)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand “Retreaded Tires”?

Retreaded pneumatic tires are used tires that have been recapped or recrowned with new tread material and other materials used in retreading, intended for reuse. In international trade, they are often subject to strict scrutiny and high tariffs, particularly when originating from China and importing into the United States, due to trade remedy laws (Section 301, Section 232, and IEEPA).

Core Elements for Classification: * Used Base: Must be a previously used pneumatic tire. * Retreading Process: New tread and sidewall (if applicable) applied via buffing, cementing, and vulcanizing. * Function: Intended for reuse, not recycling or disposal.

⚠️ Key Distinction Point:
- If the tire is newly manufactured with rubber from recycled granules but not on a used casing → It is NOT a retread. It falls under general rubber articles.
- If it is a used casing with new tread applied → It IS a retreaded tire.
- Critical Note: Misclassification between "New Rubber Articles" (Chapter 40.16) and "Retreaded Tires" (Chapter 40.12) can lead to massive tariff discrepancies and customs penalties.


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Scenario Tax Detail Breakdown (Total)
4011.90.80.50 Retreaded pneumatic tires, classified as "Other new-type pneumatic tires made of rubber" High-risk classification often triggered by generic descriptions 38.4%
• Base: 3.4%
• Section 301: 25.0%
• Section 122 (IEEPA): 10%
4012.19.80.00 Retreaded pneumatic tires, fully complying with core elements in classification explanations Recommended & Most Accurate for standard retreads 20.9%
• Base: 3.4%
• Section 301: 7.5%
• Section 122 (IEEPA): 10%
4016.99.60.50 Vulcanized rubber articles; retreaded tires fall within the scope of rubber articles Incorrectly classified as generic rubber parts 37.5%
• Base: 2.5%
• Section 301: 25.0%
• Section 122 (IEEPA): 10%
4016.99.35.50 Vulcanized rubber articles; retreaded tires considered as rubber processing products Incorrectly classified as generic rubber parts 35.0%
• Base: 0.0%
• Section 301: 25.0%
• Section 122 (IEEPA): 10%
4012.19.40.00 Retreaded pneumatic tires, conforming to the definition of retreaded tires in the code High-tariff error zone 39.0%
• Base: 4.0%
• Section 301: 25.0%
• Section 122 (IEEPA): 10%

🔍 Focus Reminder:
- 4012.19.80.00 is the lowest duty option (20.9%) among the provided codes and is described as "fully complying with core elements." This suggests it is the most legally robust classification for standard retreaded tires, avoiding the "Section 301" 25% trap if properly documented.
- Codes under 4016 are technically incorrect for pneumatic tires as they fall under Chapter 40 heading 4012 for "Rubber goods used in repairs or in the construction of other goods" specifically for retreads. Using 4016 codes risks reclassification by Customs.
- All listed codes include Section 122 (IEEPA) 10% tariff, which is critical for Chinese-origin goods.


💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Additions)

Applicable Country: United States (US)
Origin: China (CN)
Effective Time: Post-2025 (Based on current IEEPA & Section 301 frameworks)

🎯 1. 4012.19.80.00 —— Optimal Classification: Retreaded Pneumatic Tires

Item Content
Base Duty Rate 3.4% (ad valorem)
Section 301 Surcharge +7.5% (Reduced from original 25% for certain HS codes, or specific exclusion applies)
IEEPA Section 122 Surcharge +10% (Targeting Chinese products, effective from Nov 10, 2025)
Total Duty Rate 20.9%
Tax Calculation CIF Value × 20.9%
De Minimis Exemption Not Eligible (De minimis value does not apply to Section 301/122 tariffs for this category)
Legal Path HTSUS: 4012.19.80.00Section 301 FootnoteIEEPA: Section 122

📌 Explanation:
- The 7.5% Section 301 rate is significantly lower than the standard 25%. This may indicate a specific exemption or rate reduction applied to certain retreaded tire subcategories or a different trade policy phase.
- The 10% IEEPA tariff is mandatory for Chinese-origin rubber articles subject to emergency powers.
- Total 20.9% is competitive compared to the 35-39% range of other classifications. Proper documentation is key to maintaining this lower Section 301 rate.

🎯 2. 4011.90.80.50 —— High-Risk Classification (New-Type Pneumatic Tires)

Item Content
Base Duty Rate 3.4%
Section 301 Surcharge +25.0% (Standard high penalty)
IEEPA Section 122 Surcharge +10%
Total Duty Rate 38.4%
De Minimis Exemption ❌ Not Eligible
Legal Path HTSUS: 4011.90.80.50Section 301 FootnoteIEEPA: Section 122

📌 Warning:
- Classifying retreads here attracts the full 25% Section 301 tariff. This is likely a "catch-all" or misapplied code.
- Avoid this code unless the tire has unique characteristics not covered under 4012.19.

🎯 3. 4016.99.60.50 & 4016.99.35.50 —— Rubber Articles (Incorrect Subheading)

Item Content
Base Duty Rate 2.5% / 0.0%
Section 301 Surcharge +25.0%
IEEPA Section 122 Surcharge +10%
Total Duty Rate 37.5% / 35.0%
De Minimis Exemption ❌ Not Eligible
Legal Path HTSUS: 4016.99.xx.xxSection 301 FootnoteIEEPA: Section 122

📌 Risk:
- These codes fall under Chapter 40, Heading 4016 ("Other articles of vulcanized rubber other than hard rubber").
- Retreaded tires are explicitly covered under Heading 4012 ("Tyres, tyres, inner tubes, tyre casings, and tyre flaps, of rubber... other than new pneumatic tyres; used pneumatic tyres; tyre casings").
- Misclassification here leads to high Section 301 penalties (25%) and potential customs audits for incorrect HTSUS selection.

🎯 4. 4012.19.40.00 —— Alternative 4012 Code

Item Content
Base Duty Rate 4.0%
Section 301 Surcharge +25.0%
IEEPA Section 122 Surcharge +10%
Total Duty Rate 39.0%
De Minimis Exemption ❌ Not Eligible
Legal Path HTSUS: 4012.19.40.00Section 301 FootnoteIEEPA: Section 122

📌 Analysis:
- This code also incurs the full 25% Section 301 tariff.
- It is less favorable than 4012.19.80.00 (20.9% total) despite being in the same heading.
- Verify if your product meets the specific criteria for 80.00 (the most general/compliant subheading) to benefit from the lower 7.5% rate.


🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)

✅ 1. Required Documentation Checklist (Non-negotiable)

Document Required Explanation
Product Specification Sheet ✔️ Must clearly state: "Retreaded Pneumatic Tire," brand, model, size, tread depth, and manufacturing process (buff/cure/vulcanize).
Certificate of Origin (CO) ✔️ Essential for proving Chinese origin (triggers IEEPA/301). If re-treaded in a third country (e.g., Vietnam, Thailand), provide evidence of substantial transformation to claim different origin rules.
Business License & Export Permit ✔️ For the retreading facility.
Commercial Invoice ✔️ Clearly describe as "Retreaded Tires" not "New Tires" or "Rubber Parts." Value must reflect CIF.
Packing List ✔️ Detail quantity, weight, and dimensions.
Customs Bond ✔️ Ensure sufficient bond coverage for the total duty liability (20.9%+).

✅ 2. Declaration Strategy (Key Mantra)

🔥 “Correct Heading 4012, Avoid 4016, Claim Lower 7.5% if Eligible, IEEPA Always Applies!”

Situation Correct Declaration Wrong Approach
Standard Retreaded Tire 4012.19.80.00 Declaring as 4016.99... (Rubber Part) → 35-37.5% + Audit Risk
Retreaded Tire with Unique Spec 4012.19.80.00 or 4012.19.40.00 Declaring as 4011... (New Tire) → 38.4%
Origin: China All codes trigger IEEPA 10% Ignoring IEEPA → Seizure/Penalty
Origin: Non-China (e.g., Vietnam) Check if IEEPA Section 122 applies Assuming no IEEPA if not Chinese-made (Section 122 targets specific Chinese supply chains; verify exemption)

✅ 3. Special Cases Handling

Situation Handling Advice
OEM Retreading Provide the retreading facility’s license and the brand owner’s authorization.
Mixed Container Clearly separate retreads from new tires in documentation. Do not bundle.
Used vs. Retreaded Used Tires (unretreaded) often face outright bans or extremely high duties (Section 301 may not even be the main issue; Section 423 or EPA rules may apply). Retreaded Tires are legal but taxed. Ensure you are not shipping "Used Tires" disguised as "Retreads" to avoid illegal shipment charges.
IEEPA Section 122 Exemption Verify if your specific retreading process or origin qualifies for any exemptions under the International Emergency Economic Powers Act. Most Chinese-origin goods are included.

🌍 V. Global Market Customs Comparison (2026 Latest)

Country/Region Recommended HS Code Duty (China Origin) Certification Notes
🇺🇸 USA 4012.19.80.00 20.9% No special cert needed High IEEPA + Section 301 impact. 4012.19.80.00 is the most cost-effective legal code.
🇨🇳 China 4012.19.80.00 ~3-7% (Varies) CCC (if applicable) Domestic trade rules differ.
🇪🇺 EU 4012.19.80.00 0-6% (Check EU Tariff) CE Marking No Section 301/IEEPA. Lower duties but strict environmental/safety standards.
🇯🇵 Japan 4012.19.80.00 3-5% JIS Standard Competitive market for retreads.

📌 Conclusion:
- The US market is the most challenging due to layered tariffs (Base + 301 + IEEPA).
- 4012.19.80.00 is the strategic best practice for US imports, balancing legal compliance with the lowest possible duty rate (20.9%) among the provided options.
- Avoid 4016 codes to prevent customs delays and penalty risks.


📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)

Mistake 1: Classifying retreads under 4016.99 (General Rubber Articles)
👉 Consequence: Customs may reject the classification, apply Section 301 25%, and fine for misdeclaration. Duty jumps to 35-37.5%.

Mistake 2: Not declaring Chinese Origin explicitly when required
👉 Consequence: IEEPA 10% tariff is automatically applied to Chinese goods. If origin is hidden, it’s fraud.

Mistake 3: Confusing Retreaded with New tires
👉 Consequence: New tires (4011) face different regulations. Misdeclaration can lead to seizure if the product fails new-tire safety tests.

Mistake 4: Ignoring Section 122 (IEEPA)
👉 Consequence: This 10% tariff is on top of everything else. Missing it leads to underpayment and penalties.

Correct Approach:

“Retreaded Pneumatic Tire, Size 11R22.5, Brand X, Process: Full Buff, Origin: China, HTSUS: 4012.19.80.00”


🎯 VII. Conclusion: Professional Declaration, Cost Optimization, Risk Mitigation!

🎯 Remember the Mantra:

🔹 “Retreads go to 4012, not 4016!”
🔹 “Aim for 4012.19.80.00 to save 18% vs. other codes!”
🔹 “IEEPA 10% is always there for China, don’t forget it!”


📌 Pro Tip:
If your retreads are originated in Vietnam, Thailand, or Mexico (and meet substantial transformation rules), you may avoid IEEPA Section 122 and potentially lower Section 301 rates.
Recommend Applying for an Advance Ruling (CBP Ruling) before shipment to confirm the correct HS Code and duty rate.


📣 Immediate Action:

📞 Contact a licensed Customs Broker + Provide Product Specs + Apply for CBP Ruling for 4012.19.80.00
🚀 Ensure Smooth Clearance, Minimize Costs, and Maximize Profits!


Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent of Duty Saved is Pure 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。

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。