HS Code for Rubber Tires (United States (USITC HTS))
PRIMARY CLASSIFICATION RESULT (United States (USITC HTS))
The HS code for Rubber Tires is 4006.10 ("Camel-back" strips for retreading rubber tires). The US MFN duty rate is 2.9%. [Official Source].
Classification guidance note.
Rubber Tires (HS 4006.10) Import Duty & Tax by Country (2026)
| Country / Region | Customs Authority | MFN Duty Rate | Import Tax / VAT | Valuation Basis | Duty Schedule Link |
|---|---|---|---|---|---|
| United States | U.S. Customs and Border Protection | 2.9% | None (US has no federal VAT; state sales tax applies) | FOB Value (Export Port) | United States Tariff Line → |
| European Union | European Commission DG TAXUD | 0.00 % | 19%–25% Member State Import VAT | CIF Value (Cost + Freight + Insurance) | European Union Tariff Line → |
| United Kingdom | HM Revenue & Customs | 0.00 % | 20% Standard UK VAT (EAD / CDS) | CIF Value (Cost + Freight + Insurance) | United Kingdom Tariff Line → |
| Canada | Canada Border Services Agency | 6.50 % | 5% GST (+ 0%–10% PST/HST) | FOB Value (Export Port) | Canada Tariff Line → |
| Mexico | Servicio de Administración Tributaria | 10.00 % | 16% IVA (+ DTA processing fee) | CIF Value (Cost + Freight + Insurance) | Mexico Tariff Line → |
| China | General Administration of Customs China | 8.00 % | 13% Standard Import VAT (+ Consumption Tax) | CIF Value (Cost + Freight + Insurance) | China Tariff Line → |
| Japan | Japan Customs | Free | 10% Japanese Consumption Tax (JCT) | CIF Value (Cost + Freight + Insurance) | Japan Tariff Line → |
| India | Central Board of Indirect Taxes and Customs | 15.00% | 18% IGST (+ 10% Social Welfare Surcharge) | CIF Value (+ Landing Charges) | India Tariff Line → |
| Australia | Australian Border Force | 5.00% | 10% Goods and Services Tax (GST) | FOB Value (Export Port) | Australia Tariff Line → |
| Germany | Bundeszollverwaltung | 0.00 % | 19% Einfuhrumsatzsteuer (EUSt) | CIF Value (Cost + Freight + Insurance) | Germany Tariff Line → |
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 4006.10 | "Camel-back" strips for retreading rubber tires | "Camel-back" strips for retreading rubber tires | View 4006.10 → |
| 4011.10 | New pneumatic tires, of rubber, Of a kind used on motor cars (including station wagons and racing cars) | Of a kind used on motor cars (including station wagons and racing cars) | View 4011.10 → |
| 4011.20 | New pneumatic tires, of rubber, Of a kind used on buses or trucks | Of a kind used on buses or trucks | View 4011.20 → |
| 4011.30 | New pneumatic tires, of rubber, Of a kind used on aircraft | Of a kind used on aircraft | View 4011.30 → |
| 4011.40 | New pneumatic tires, of rubber, Of a kind used on motorcycles | Of a kind used on motorcycles | View 4011.40 → |
| 4011.50 | New pneumatic tires, of rubber, Of a kind used on bicycles | Of a kind used on bicycles | View 4011.50 → |
| 4011.70 | New pneumatic tires, of rubber, Of a kind used on agricultural or forestry vehicles and machines | Of a kind used on agricultural or forestry vehicles and machines | View 4011.70 → |
| 4011.80 | New pneumatic tires, of rubber, Of a kind used on construction, mining or industrial handling vehicles and machines | Of a kind used on construction, mining or industrial handling vehicles and machines | View 4011.80 → |
| 4011.90 | New pneumatic tires, of rubber, Other | Other | View 4011.90 → |
| 4012.90 | Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber, Other | Other | View 4012.90 → |
Official Primary Sources & Authority References
USITC HTS Database ↗
USITC official Harmonized Tariff Schedule for Rubber Tires.
CBP CROSS Rulings ↗
CBP e-Rulings database for Rubber Tires classification precedents.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Rubber Tires Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Rubber Tires?
The primary 6-digit Harmonized System (HS) code for Rubber Tires is HS 4006.10 ("Camel-back" strips for retreading rubber tires).
What is the United States (USITC HTS) general import duty for Rubber Tires?
Under the 2026 US Harmonized Tariff Schedule (HTS), representative MFN general duty rates for Rubber Tires under HS 4006.10 are 2.9%.
Are there alternative candidate subheadings for Rubber Tires?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 400610, 401110, 401120, 401130, 401140, 401150, 401170, 401180, 401190, 401290.
What mandatory import documents are required for Rubber Tires?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Rubber Tires?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Rubber Tires?
Import fees are assessed on entered customs value under destination regulations.
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