HTS heading 4012 · Chapter 40
HTS 4012: Retreaded or used pneumatic tires of rubber
HTS heading 4012 covers retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber. It has 18 tariff lines with a duty rate; the general (MFN) rates are Free (10 lines), 4% (3 lines), 3.4% (3 lines) and others.
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| Retreaded tires: | |||||
| 4012.11 | Of a kind used on motor cars (including station wagons and racing cars): | ||||
| 4012.11.40.00 | Radial[No.] | 4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | Estimate → |
| 4012.11.80.00 | Other[No.] | 3.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | Estimate → |
| 4012.12 | Of a kind used on buses or trucks: | ||||
| 4012.12.40 | Radial | 4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | |
| On-the-highway truck and bus tires: | |||||
| 4012.12.40.15 | Light truck[No.] | Estimate → | |||
| 4012.12.40.25 | Other[No.] | Estimate → | |||
| 4012.12.40.35 | Other[No.] | Estimate → | |||
| 4012.12.80 | Other | 3.4% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | |
| On-the-highway truck and bus tires: | |||||
| 4012.12.80.19 | Light truck[No.] | Estimate → | |||
| 4012.12.80.29 | Other[No.] | Estimate → | |||
| 4012.12.80.50 | Other[No.] | Estimate → | |||
| 4012.13.00 | Of a kind used on aircraft | Free | 30% | ||
| 4012.13.00.10 | For use in civil aircraft[No.] | Estimate → | |||
| 4012.13.00.50 | Other[No.] | Estimate → | |||
| 4012.19 | Other: | ||||
| 4012.19.20.00 | Designed for tractors provided for in subheadings 8701.91.10, 8701.92.10, 8701.93.10, 8701.94.10 or 8701.95.10 or for agricultural or horticultural machinery or implements provided for in chapter 84 or in subheading 8716.80.10[No.] | Free | Free | Estimate → | |
| Other: | |||||
| 4012.19.40.00 | Radial[No.] | 4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | Estimate → |
| 4012.19.80.00 | Other[No.] | 3.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 10% | Estimate → |
| 4012.20 | Used pneumatic tires: | ||||
| 4012.20.10 | Aircraft | Free | 30% | ||
| 4012.20.10.10 | For use in civil aircraft[No.] | Estimate → | |||
| 4012.20.10.50 | Other[No.] | Estimate → | |||
| Designed for tractors provided for in subheadings 8701.91.10, 8701.92.10, 8701.93.10, 8701.94.10 or 8701.95.10 or for agricultural or horticultural machinery or implements provided for in chapter 84 or in subheading 8716.80.10: | |||||
| 4012.20.15.00 | Of a kind used on vehicles, including tractors, for the on-highway transport of passengers or goods[No.] | Free | Free | Estimate → | |
| 4012.20.45.00 | Other[No.] | Free | Free | Estimate → | |
| Other: | |||||
| 4012.20.60.00 | Of a kind used on vehicles, including tractors, for the on-highway transport of passengers or goods, or on vehicles of heading 8705[No.] | Free | 10% | Estimate → | |
| 4012.20.80.00 | Other[No.] | Free | 10% | Estimate → | |
| 4012.90 | Other: | ||||
| 4012.90.10.00 | Solid or cushion tires[No.] | Free | 25% | Estimate → | |
| Other: | |||||
| Of natural rubber: | |||||
| 4012.90.30.00 | Bicycle rim strips[kg, No.] | Free | 35% | Estimate → | |
| 4012.90.45.00 | Other[kg, No.] | 4.2% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | Estimate → |
| Other: | |||||
| 4012.90.70.00 | Bicycle rim strips[kg, No.] | Free | 80% | Estimate → | |
| 4012.90.90.00 | Other[kg, No.] | 2.7% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 80% | Estimate → |
28 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 4012.11.40.00 at the general rate of 4%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (4%) | $400.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $447.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.
Frequently asked questions
What is the duty rate for HTS 4012?
Heading 4012 has 18 rate lines. The general (MFN) duty rates are Free (10 lines), 4% (3 lines), 3.4% (3 lines), 4.2% (1 line). Products of free trade agreement partners may enter at the special rate, and Column 2 rates apply to countries without normal trade relations. Chapter 99 tariffs can be added on top: calculate the full amount.
Do Section 301, 232 or 201 tariffs apply to HTS 4012?
It depends on the 8- or 10-digit subheading, the country of origin, the entry date and, for Section 232, the metal content. These additional duties are listed in Chapter 99 of the HTS. The free duty calculator checks each program for a given code, origin and date and shows which apply and why.
What fees are added to an import under HTS 4012?
Formal entries pay the Merchandise Processing Fee of 0.3464% of value (minimum $34.58, maximum $670.86 in FY2027). Ocean shipments also pay the Harbor Maintenance Fee of 0.125% of value. See the import duty calculator for how they combine.