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HS Code 4012.20 : Used pneumatic tires

The 6-digit Harmonized System (HS) code for used pneumatic tires is 4012.20. Under the 2026 United States (USITC HTS), the representative MFN general duty rate is Free [USITC HTS Tariff Schedule 2026].

Chapter

Ch 40

Heading

4012

Subheading

4012.20

US MFN Duty

Free

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 40

Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber

Heading 4012

4012

Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber

Subheading .20

.20

Used pneumatic tires

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

United States (USITC HTS 2026)

4012.20

Representative General Duty

Free

Verified July 2026 · USITC Source

MODULE 5: US IMPORT DUTY & FEE BREAKDOWN (LANDED COST STACK)

Base Customs Duty

Free

MFN Rate [USITC]

Merchandise Processing Fee (MPF)

0.3464%

Min $32.71 / Max $634.62 [19 CFR 24.23]

Harbor Maintenance Fee (HMF)

0.125%

Ocean Cargo [19 CFR 24.24]

Federal Import VAT / GST

0.00%

US Has NO Federal VAT

Notice: Duty rates and trade remedies change frequently (Section 301, Section 232, anti-dumping orders, de minimis thresholds). Duty calculations are estimates for informational purposes only. Always verify exact rates with U.S. Customs and Border Protection (CBP) or a licensed customs broker prior to import.

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MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status

7.5% – 25% Additional Duty (China Origin)

Section 232 Steel/Aluminum Status

Exempt (Non-Metal Commodity)

EU CBAM Carbon Alert

Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
P	United States-Mexico-Canada Agreement (USMCA)	Free	Must meet USMCA Regional Value Content (RVC) or tariff shift rules.
KR	U.S.-Korea Free Trade Agreement (KORUS)	Free	Direct shipment from South Korea with KORUS Certificate of Origin.
AU	U.S.-Australia Free Trade Agreement	Free	Wholly obtained or tariff shift rule under US-Australia FTA.
A / D	GSP / African Growth & Opportunity Act (AGOA)	Free	35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Used pneumatic tires

MODULE 11: Official CBP CROSS Binding Classification Rulings

No official CBP CROSS classification precedents indexed for subheading 401220 yet.

US National HTS Tariff Lines (4012.20)

HTS Code	Description	General Rate	Special (FTA) Rate	Column 2 Rate	Unit
4012.20	Used pneumatic tires	Free	Free	Rate on request	—
4012.20.10	Used pneumatic tires, Aircraft	Free	Free	30%	—
4012.20.10.10	Used pneumatic tires, Aircraft, For use in civil aircraft	Free	Free	Rate on request	No.
4012.20.10.50	Used pneumatic tires, Aircraft, Other	Free	Free	Rate on request	No.
4012.20.15.00	Used pneumatic tires, 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, Of a kind used on vehicles, including tractors, for the on-highway transport of passengers or goods	Free	Free	Free	No.
4012.20.45.00	Used pneumatic tires, 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, Other	Free	Free	Free	No.
4012.20.60.00	Used pneumatic tires, Other, Of a kind used on vehicles, including tractors, for the on-highway transport of passengers or goods, or on vehicles of heading 8705	Free	Free	10%	No.
4012.20.80.00	Used pneumatic tires, Other, Other	Free	Free	10%	No.

US 10-Digit Statistical HTS Breakout (4012.20)

6 Declarable Lines · USITC 2026

⚠️ Section 301 (China) Additional Tariff Alert Heading 9903.88.03, 9903.90.08

If imported from China, merchandise under this HTS line carries an additional Section 301 tariff (see HTS heading 9903.88.03, 9903.90.08). Applicable Section 301 rates depend on country of origin — verify exact rate and exemptions at hts.usitc.gov.

10-Digit HTS Code	Statistical Description	General MFN Rate	FTA / Special Rate	Unit
4012.20.10.10	Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber: Used pneumatic tires: Aircraft For use in civil aircraft	Free	Base MFN	No.
4012.20.10.50	Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber: Used pneumatic tires: Aircraft Other	Free	Base MFN	No.
4012.20.15.00	Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber: Used pneumatic tires: 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: Of a kind used on vehicles, including tractors, for the on-highway transport of passengers or goods	Free	Base MFN	No.
4012.20.45.00	Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber: Used pneumatic tires: 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: Other	Free	Base MFN	No.
4012.20.60.00	Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber: Used pneumatic tires: Other: Of a kind used on vehicles, including tractors, for the on-highway transport of passengers or goods, or on vehicles of heading 8705	Free	Base MFN	No.
4012.20.80.00	Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber: Used pneumatic tires: Other: Other	Free	Base MFN	No.

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
4012.11	Subheading under Heading 4012	HS 4012.11 undefined Duty & Entry Rules →
4012.12	Subheading under Heading 4012	HS 4012.12 undefined Duty & Entry Rules →
4012.13	Subheading under Heading 4012	HS 4012.13 undefined Duty & Entry Rules →
4012.19	Subheading under Heading 4012	HS 4012.19 undefined Duty & Entry Rules →

MODULE 13: Industry Classification & Crosswalk Mesh (NAICS & Schedule B)

U.S. Census NAICS Code

930000 : Census Industry Sector 9300

U.S. Census Schedule B (Exports)

4012.20.0000 : USED PNEUMATIC TIRES OF RUBBER

Official Primary Sources & Authority References

USITC HTS Chapter 40 Tariff Schedule (2026) ↗

Official U.S. 10-digit tariff lines and general duty rates for Used pneumatic tires.

CBP CROSS Ruling Database (4012.20) ↗

Binding customs classification precedents for Heading 4012.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Used pneumatic tires?

Under WCO Harmonized System 2022 and United States (USITC HTS), Used pneumatic tires is classified under HS 4012.20 (Heading 4012, Chapter 40). The representative US MFN general duty rate is Free.

How is HS 4012.20 distinguished within Heading 4012 (Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber)?

Heading 4012 covers Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber. Subheading 4012.20 specifically isolates Used pneumatic tires. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 4012.

What are the primary candidate subheadings related to HS 4012.20?

Related subheadings under Heading 4012 include 4012.11, 4012.12, 4012.13, 4012.19, 4012.90. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Used pneumatic tires?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 4012.20 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Used pneumatic tires?

Commercial shipments of Used pneumatic tires with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 4012.20?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What U.S. Census NAICS industry code corresponds to HS 4012.20?

HS 4012.20 maps to NAICS code 930000 (Census Industry Sector 9300) under official U.S. Census Bureau trade concordance tables.

Does the United States assess federal VAT or GST on imports of HS 4012.20?

No. The United States does NOT charge a federal Value-Added Tax (VAT) or Goods and Services Tax (GST) on imports. Importers pay customs duty + MPF + HMF (if ocean freight).

How are Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF) calculated?

MPF is assessed at 0.3464% of entered value (min $32.71, max $634.62 per entry). HMF is assessed at 0.125% on ocean freight shipments entering US ports.

What is the Section 321 de minimis duty-free threshold for HS 4012.20?

Under Section 321 (19 U.S.C. 1321), eligible shipments valued at $800 USD or less imported by one person on one day enter duty-free and tax-free.

What U.S. Customs bond requirements apply to commercial entries under HS 4012.20?

Formal entries with customs value exceeding $2,500 USD require a continuous customs entry bond (CBP Form 301) to guarantee payment of duties, taxes, and fees.

What Importer Security Filing (ISF 10+2) rules apply to ocean imports of HS 4012.20?

Ocean container shipments bound for US ports require electronic ISF 10+2 submission via ACE at least 24 hours before loading at foreign ports.

How do USMCA preference rules apply to commercial imports under HS 4012.20?

Qualifying originating goods from Canada or Mexico meeting USMCA tariff-shift or Regional Value Content (RVC) rules enter duty-free under SPI code 'P'.

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