HS 401110 Of a kind used on motor cars (including station wagons and racing cars)
Quick Answer: New pneumatic tires of rubber, of a kind used on motor cars, enter the UK at 4.00%, the EU at 4.50%, and the US with rates varying from 4% to 10%, with some trade agreements offering duty-free entry. This HS code specifically covers tires designed for passenger vehicles, including station wagons and racing cars. Importers should consult specific trade agreements and the latest tariff schedules for precise duty rates applicable to their origin and destination. CustomTariffs aggregates this information to assist with compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4011100000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4011100000 | 4.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4011101010 | — | — | ["No."] |
| 4011101020 | — | — | ["No."] |
| 4011101030 | — | — | ["No."] |
| 4011101040 | — | — | ["No."] |
| 401110 | — | — | — |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 4011.10?
Imports of Of a kind used on motor cars (including station wagons and racing cars) may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 401110 cover?
This subheading covers new pneumatic tires, of rubber, of a kind used on motor cars (including station wagons and racing cars). According to the World Customs Organization's Harmonized System Explanatory Notes, this category specifically applies to tires designed for passenger vehicles, excluding those intended for trucks, buses, or motorcycles. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on tires with specific dimensions and load-bearing capacities suitable for typical passenger car applications, often identified by size designations like P185/65R15.
What falls outside HS 401110?
The following products are excluded from HS 401110: pneumatic tires of rubber for other vehicles, such as those used on trucks, buses, agricultural machinery, or motorcycles, which are classified under different subheadings within HS 4011. Additionally, used or retreaded tires, as well as tires made from materials other than rubber, are not covered. For instance, tires for heavy-duty commercial vehicles would typically fall under HS 401120, while motorcycle tires are classified under HS 401140.
What are common classification mistakes for HS 401110?
A common error is misclassifying tires intended for light trucks or SUVs under HS 401110. While these vehicles share some similarities with passenger cars, tires designed for them often have different load ratings and construction characteristics, leading to classification under HS 401190 (Other pneumatic tires of rubber). Adherence to Section 12 of the General Rules for the Interpretation of the Harmonized System (GRI 12) regarding goods of a particular kind is crucial, ensuring the tire's intended use aligns precisely with the subheading's description.
How should importers classify products under HS 401110?
The correct procedure for classifying products under HS 401110 involves a thorough examination of the tire's specifications and intended application. Importers and customs brokers must verify that the tire is new, made of rubber, and specifically designed for use on motor cars, station wagons, or racing cars. Consulting the product's technical specifications, manufacturer's declarations, and cross-referencing with official tariff databases like the USITC HTS or the UK Trade Tariff is essential to confirm the correct classification and avoid discrepancies.
How is the duty calculated for products under HS 401110?
A set of four Michelin Primacy 4 tires, each measuring 205/55R16, declared at a customs value of $400 USD, would attract a US duty of $20.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem published in the USITC Harmonized Tariff Schedule (HTS) for HS 401110 (5.0% × $400 USD = $20.00 USD). This calculation assumes no preferential trade agreements apply and the goods are not subject to any other duties or taxes.
Which trade agreements reduce duties for HS 401110?
Several free trade agreements may reduce the applicable duty rate for HS 401110, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, preferential rates may be available under the Generalized System of Preferences (GSP) for eligible developing countries, potentially offering a reduced duty rate. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and originating country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 401110, covering tires of a kind used on motor cars?
The Most Favored Nation (MFN) duty rate for HS code 401110, which applies to pneumatic tires of rubber, of a kind used on motor cars (including station wagons and racing cars), is typically 4.00% ad valorem in the United States. However, preferential duty rates are available under various trade agreements. For example, under the USMCA (formerly NAFTA), tires originating from Canada or Mexico may be eligible for duty-free entry (0%). It is crucial to consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the most current rates and specific country-by-country details. The HTSUS is maintained by the U.S. International Trade Commission (USITC).
How is the import duty for HS code 401110 calculated, and can you provide an example?
The import duty for HS code 401110 is generally calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 4.00% and you import 100 tires valued at $50 each, the total value is $5,000. The duty would be calculated as: 4.00% of $5,000 = $200. It is important to note that some countries may also apply specific duties (e.g., per unit) or a combination of ad valorem and specific duties. Always verify the applicable duty calculation method with the relevant customs authority.
What specific criteria determine if a tire falls under HS code 401110 versus other tire classifications?
HS code 401110 is specifically for pneumatic tires of rubber, designed for use on motor cars, including station wagons and racing cars. Key classification criteria include the tire's intended application and size. Tires for trucks, buses, aircraft, or motorcycles have separate HS codes (e.g., 401120 for trucks and buses). The World Customs Organization (WCO) Harmonized System Explanatory Notes provide detailed guidance. Importers must ensure the tires are indeed manufactured and marketed for passenger vehicles, not for heavy-duty commercial vehicles or other specialized transport.
What documentation is typically required when importing tires classified under HS code 401110?
When importing tires under HS code 401110, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, proof of country of origin is essential, especially if claiming preferential duty rates under a trade agreement. Depending on the importing country's regulations, a certificate of conformity or compliance with safety standards (e.g., DOT standards in the US) may be necessary. Customs brokers should verify specific requirements with the importing country's customs agency.
Which common trade agreements offer preferential duty rates for HS code 401110, and how can importers benefit?
Several trade agreements can provide preferential duty rates for HS code 401110. For example, the United States has agreements like the USMCA (Canada, Mexico), CAFTA-DR (Central America, Dominican Republic), and various bilateral agreements (e.g., with South Korea, Australia, Chile). The European Union's TARIC system and the UK's Trade Tariff detail rates under agreements like the EU-UK Trade and Cooperation Agreement. To benefit, importers must ensure the tires meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation, such as a certificate of origin. This can significantly reduce or eliminate import duties.