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refurbished light truck durable tires

CN → US
HS编码 关税税率 原产国 目的国 文档
4011205010 38.4% CN US 官方文档
4012124015 39.0% CN US 官方文档
4011201005 39.0% CN US 官方文档
4012128019 38.4% CN US 官方文档
4011201005 39.0% CN US 官方文档

商品图片

AI分析

🚛 Refurbished Light Truck Durable Tires (Recapped Radial Tires)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy for Light Truck Tires
📌 1. Product Definition & Classification: Do You Really Understand "Recapped Tires"?

Refurbished (Recapped) Light Truck Durable Tires are retreaded tires where the original casing is restored by applying new rubber tread and sidewalls. In international trade, they are strictly categorized based on whether they are classified as new radial tires (under HS 4011) or recapped/renewed tires (under HS 4012). The distinction is critical for tariff calculation because "recapped" status often triggers different regulatory scrutiny and potentially different base rates, although in this specific dataset, both categories face high additional duties.

⚠️ Key Distinction Point:
- If classified as a recapped/renewed tire (HS 4012 series): It implies a used casing was reused.
- If classified as a new radial tire (HS 4011 series): It implies a new manufacturing process, even if described as "refurbished" in some marketing contexts (though technically inaccurate for customs).
- Material: Rubber.
- Application: Light Trucks (LTL/PC categories).


📦 2. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)

HS Code Product Description Applicable Scenario Total Tax Rate Tax Composition
4011.20.50.10 Recapped Light Truck Durable Tires; Application: Light Truck; Material: Rubber; Form: Tire General recapped tires for light trucks 38.4% Base: 3.4%, Add-on: 25.0%, Section 301: 10%
4012.12.40.15 Recapped Light Truck Durable Tires; Corresponds to Recapped Tire Category; Application: Light Truck; Material: Rubber Specific recapped tire classification 39.0% Base: 4.0%, Add-on: 25.0%, Section 301: 10%
4011.20.10.05 Recapped Light Truck Durable Tires; Application: Light Truck; Form: Radial Tire; Material: Rubber New Radial Tires for Light Trucks (often mislabeled as refurbished) 39.0% Base: 4.0%, Add-on: 25.0%, Section 301: 10%
4012.12.80.19 Light Truck Tires; Application: Light Truck; Material: Inferred as Rubber; Fits Classification Definition General Recapped Tires (Other) 38.4% Base: 3.4%, Add-on: 25.0%, Section 301: 10%
4011.20.10.05 Light Truck Tires; Application: Light Truck; Material: Inferred as Rubber; Meets Code Requirements New Radial Tires for Light Trucks 39.0% Base: 4.0%, Add-on: 25.0%, Section 301: 10%

🔍 Key Reminder:
- HS 4011 vs HS 4012:
- 4011.20.xxxx covers New Pneumatic Tyres of rubber. Even if the user input says "Refurbished," if the customs broker declares them as "New Radial Tires" (perhaps due to lack of proof of recapping or specific trade strategies), they fall here.
- 4012.12.xxxx covers Recapped or Renewed Pneumatic Tyres of rubber. This is the technically correct category for "Refurbished" tires.
- Tax Structure: All entries in this dataset include a 25% additional duty and a 10% Section 301 duty, totaling 34-39%. There is no de minimis exemption.


💰 3. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)

Applicable Country: United States (US)
Origin: China (CN) (Inferred from Section 301 and 122条款 context)
Effective Time: Ongoing (Current Trade War Status)

🎯 1. 4011.20.50.10 & 4012.12.80.19 — Light Truck Tires (Mixed Categories)

Item Content
Base Rate 3.4% (Ad Valorem)
USITC Add-on Duty +25% (Section 301)
Section 301/IEEPA Surcharge +10%
Total Effective Rate 38.4%
Tax Calculation CIF Value × 38.4%
De Minimis Exemption? No (High risk of seizure if under $800)
Legal Basis Path HTSUS:4011.20 / HTSUS:4012.12USITC:301 List 3Section 301: 25%Additional: 10%

📌 Explanation:
- These codes often apply to tires that are either new radial tires or specific recapped tires with lower base rates.
- The 25% Section 301 duty is applied to all Chinese-origin tires in these categories.
- The 10% additional duty refers to specific trade enforcement measures (often linked to Section 232 or specific administrative directives like "122 provisions").
- Total Cost Impact: High. A $10,000 shipment will incur $3,840 in duties alone.

🎯 2. 4012.12.40.15 & 4011.20.10.05 — Premium Recapped/New Radial Categories

Item Content
Base Rate 4.0% (Ad Valorem)
USITC Add-on Duty +25% (Section 301)
Section 301/IEEPA Surcharge +10%
Total Effective Rate 39.0%
Tax Calculation CIF Value × 39.0%
De Minimis Exemption? No
Legal Basis Path HTSUS:4012.12 / HTSUS:4011.20USITC:301 List 3Section 301: 25%Additional: 10%

📌 Note:
- 4012.12.40.15 is explicitly for Recapped Tires.
- 4011.20.10.05 is for Radial Tires (typically new).
- Despite the "Refurbished" label in the prompt, if customs accepts them as "New Radial" (unlikely for recaps) or if the specific recapped code has a higher base rate (4.0%), the total tax is 39.0%.
- Crucial: Ensure the "Recapped" nature is accurately declared. Misdeclaring a recapped tire as a new tire (4011) can lead to fraud allegations if physical inspection reveals retreading marks.


🛠️ 4. Customs Clearance Practical Advice (实战避坑指南)

✅ 1. Required Documentation Checklist (Non-negotiable)

Document Mandatory? Notes
Product Specification Sheet ✔️ Must state: "Recapped/Retreaded," Casing Origin, Tread Brand, Size (e.g., 295/75R22.5)
Commercial Invoice ✔️ Must explicitly state "Recapped Tire" or "Retreaded Tire", not just "Tire"
Proof of Recapping Process ✔️ Invoice from the recapping plant, showing the original casing and new tread
Certificate of Origin (CO) ✔️ If originating from China, must declare CN. Preferential rates do NOT apply due to Section 301
Photos of Tires ✔️ Must show tread pattern, sidewall markings (including "RECAPPED" or "RETREAD")
Packing List ✔️ Detail units, weight, and dimensions

✅ 2. Declaration Strategy (Key Mantras)

🔥 "Declare Recapped Accurately, Don't Hide the Retread!"

Scenario Correct Declaration Wrong Practice
Actual Recapped Tire 4012.12.40.15 or 4012.12.80.19
Description: "Recapped Light Truck Tire, Radial, Rubber"
Declare as New Tire (4011) → High Risk of Seizure & Fraud Penalty
New Radial Tire 4011.20.10.05 or 4011.20.50.10
Description: "New Radial Tire for Light Truck"
Declare as Recapped → Overpayment of Duties? (Unlikely, but incorrect)
Mixed Shipment Split declaration: New tires under 4011, Recapped under 4012 Combine under one code → Customs Audit Trigger

📌 Important:
- Do NOT use "Refurbished" as a generic term if "Recapped" or "Retreaded" is the technical trade term. Use "Recapped" or "Retreaded" on the invoice.
- Section 301 Impact: Both 4011 and 4012 tires from China are subject to 25% Section 301 duties. There is no escape from this surcharge for Chinese-origin tires in these categories.


✅ 3. Special Handling Cases

Situation Handling Advice
Old Casings Shipped Separately If casings are shipped alone, they may fall under a different HS code (e.g., 4012.11 for used tires). Do not combine with new treads in the same shipment without proper segregation.
Non-Chinese Origin Casings If the casing is from the US/EU but retreaded in China, the Country of Origin for customs purposes is often China (due to substantial transformation). Still subject to Section 301.
Sample vs. Commercial No De Minimis Exemption for tires. Even 1 tire is subject to full duty calculation.
DOT Certification Ensure the tire has DOT markings. Recapped tires must meet US DOT safety standards. Lack of DOT marking = Rejection/Return.

🌍 5. Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Rate Certification Notes
🇺🇸 USA 4012.12.xxxx (Recapped)
4011.20.xxxx (New)
38.4% - 39.0% DOT, Section 301, 122 Provisions Highest Duty Burden. High inspection rate.
🇨🇳 China 4012.12 / 4011.20 ~5-10% CCC (if applicable) Lower import barriers, but high export duties possible.
🇪🇺 EU 4012.12 / 4011.20 ~4.5% ECE R108/R109 (Recaps), E-mark No Section 301. Standard MFN rate.
🇲🇽 Mexico 4012.12 / 4011.20 ~5-10% NOM Certification Under USMCA, may have preferential access if originating.

📌 Conclusion:
- USA is the most challenging market due to the 25% Section 301 tariff and 10% additional surcharge.
- Total landed duty cost is ~39%, making US-bound Chinese retread tires highly expensive.
- Recommendation: Evaluate if the profit margin can absorb a ~39% duty. Consider sourcing from non-China origins (e.g., Thailand, Vietnam) if possible, though retreaded tire supply chains are complex.


📌 6. Common Errors & Pitfalls Guide (Lessons Learned from Blood & Tears)

Error 1: Declaring Recapped Tires as "New Tires" (4011) to "simplify" paperwork
👉 Consequence: Customs inspection reveals retreaded tread. Seizure, fines, and loss of importer bond.

Error 2: Ignoring the "122 Clause" or "Additional 10%"
👉 Consequence: Underpaying duties by 10%. Back taxes + interest + penalties upon audit.

Error 3: Using vague descriptions like "Rubber Tire Parts"
👉 Consequence: Misclassification. Customs assigns a higher penalty rate or rejects the entry.

Error 4: Failing to label tires as "Recapped"
👉 Consequence: DOT violation. Product cannot be sold in the US market. Must be destroyed or re-exported.

Correct Practice:

"Recapped Light Truck Radial Tire, Size 295/75R22.5, Rubber, Casing Origin: [Country], Tread Brand: [Brand], DOT Certified, HS Code: 4012.12.40.15"


🎯 7. Conclusion: Professional Declaration Saves Money and Prevents Delays

🎯 Remember the Mantra:

🔹 "Recapped is 4012, New is 4011, Both pay 301, Don't lie!"
🔹 "39% Duty is real, Clearance delay costs more, Accuracy is key!"


📌 Tips:
- If your tires are not of Chinese origin, you may avoid the 25% Section 301 duty, reducing the total tax to Base + 10% (e.g., ~14.4% for 4012.12.80.19 if base is 3.4% and origin is non-China).
- Always get an Advance Ruling from US Customs if the classification of the recapping process is ambiguous.
- Ensure DOT compliance is perfect; even with low duties, DOT failure means the goods are useless.


📣 Immediate Action:

📞 Consult a licensed Customs Broker → Provide Invoice + Photos + Casing Details → Apply for Pre-Ruling if high volume.
🚀 Ensure Compliance, Avoid Seizures, Maximize Profit!


Professional Clearance Starts with Accurate Classification!
💼 Your Every Penny Counts in Tariff Planning!

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。