HS 401130 Of a kind used on aircraft
Quick Answer: Pneumatic tires of a kind used on aircraft imported under HS 401130 enter the UK at 4.00%, the EU at 4.50%, and the US with a sample MFN rate of 30% (some lines are free). This classification specifically covers new pneumatic tires designed and manufactured for use on aircraft, distinguishing them from tires for other vehicles. Importers and customs brokers should verify specific product details against the relevant jurisdiction's tariff schedule, as variations in subheadings and potential trade agreements can affect the final duty assessment. CustomTariffs aggregates this data for compliance professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4011300000 | — | — | — |
| 4011300090 | 4.00 % | — | — |
| 4011300010 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4011300000 | — | — | — |
| 4011300010 | — | — | — |
| 4011300090 | 4.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4011300010 | — | — | ["No."] |
| 4011300050 | — | — | ["No."] |
| 40113000 | Free | — | — |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 401130 cover?
This subheading covers pneumatic tires of rubber, of a kind used on aircraft, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. This includes all types of new pneumatic tires specifically designed and manufactured for use on aircraft, whether for landing gear, auxiliary power units, or other aircraft systems. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC database confirm that the critical factor for classification under 401130 is the intended application on aircraft, irrespective of size or specific aircraft type.
What falls outside HS 401130?
The following products are excluded from HS 401130: pneumatic tires of rubber not specifically designed for aircraft, such as those for passenger cars (HS 401110), light trucks (HS 401120), or other vehicles. Additionally, solid rubber tires, retreaded or used pneumatic tires, and inner tubes for pneumatic tires (HS 4013) are classified under different headings. For instance, a tire designed for a ground support vehicle used at an airport would not be classified under 401130 but rather under a heading for tires used on other vehicles.
What are common classification mistakes for HS 401130?
A common error is misinterpreting the "of a kind used on aircraft" criterion. Importers may mistakenly classify tires that are merely large or robust enough to *potentially* be used on an aircraft, but which are not specifically manufactured or designed for that purpose. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a tire is not specifically designed for aircraft, it should not be classified here, even if it shares some physical characteristics with aircraft tires.
How should importers classify products under HS 401130?
The correct procedure for classifying pneumatic tires under HS 401130 involves verifying the product's design and intended use. Importers and customs brokers must consult technical specifications and manufacturer declarations to confirm that the tires are specifically manufactured for aircraft applications. Reviewing the WCO HS Explanatory Notes and relevant national tariff schedules, such as the USITC HTS or UK Trade Tariff, is crucial. If there is any doubt, seeking a binding ruling from customs authorities is advisable to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 401130?
A specific aircraft tire weighing 50 kg and declared at a customs value of $1,500 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) ad valorem duty rate of 10% published in the USITC Harmonized Tariff Schedule (HTSUS) for HS code 401130. The calculation is: 10% of $1,500 USD = $150.00. Note that specific aircraft tires may also be subject to excise taxes or other fees depending on the jurisdiction and their intended use.
Which trade agreements reduce duties for HS 401130?
Several free trade agreements may reduce the applicable duty rate for HS 401130, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, tires originating from Canada or Mexico may be eligible for a preferential rate of Free. To claim this preference, a valid USMCA Certificate of Origin is required. While not a free trade agreement, the Generalized System of Preferences (GSP) may offer reduced duties for eligible developing countries, often requiring a GSP Form A. Always verify the origin of the goods and the specific documentation requirements for the importing country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 401130 (New pneumatic tires of rubber, of a kind used on aircraft)?
The Most Favored Nation (MFN) duty rate for HS code 401130 is generally 4.00% ad valorem in the United States. However, preferential duty rates may apply under various Free Trade Agreements (FTAs) or specific trade programs. For instance, under the US-Australia FTA, the rate is Free. Importers should always verify the applicable duty rate based on the country of origin and any relevant trade agreements. For the European Union, the TARIC system indicates a rate of 4.50% ad valorem. The UK Trade Tariff also lists a rate of 4.50% ad valorem. Always consult the latest official tariff schedules for the importing country.
What specific criteria determine if a pneumatic tire falls under HS code 401130, 'of a kind used on aircraft'?
HS code 401130 is specifically for new pneumatic tires of rubber designed and manufactured for use on aircraft. This classification is based on the tire's intended application, not solely on its physical characteristics. Tires that are primarily designed for aircraft landing gear, including main wheels and nose wheels, will be classified here. Tires designed for other vehicles, even if they share some similar construction features, would be classified under different HS codes (e.g., 4011 for other new pneumatic tires of rubber).
What documentation is typically required when importing goods classified under HS code 401130?
When importing goods under HS code 401130, standard import documentation is required, which usually includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations and the country of origin, a Certificate of Origin may be necessary to claim preferential duty rates under trade agreements. Manufacturers' specifications or data sheets confirming the tire's intended use on aircraft might also be requested by customs authorities to substantiate the HS classification.
How is the duty calculated for HS code 401130, and can you provide an example?
The duty for HS code 401130 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if the MFN duty rate in the US is 4.00% and you import aircraft tires valued at $10,000, the duty would be calculated as: $10,000 (Value) × 0.04 (4.00% duty rate) = $400. If the importing country uses a combination of ad valorem and specific duties (e.g., per tire), both would apply. Always confirm the exact duty calculation method with the customs authority of the importing country.
Which major trade agreements might offer reduced or duty-free entry for HS code 401130, and how can importers verify eligibility?
Several trade agreements can impact duty rates for HS code 401130. For instance, the United States has FTAs with countries like Australia, Chile, and South Korea, which may provide duty-free entry for qualifying aircraft tires. The EU has trade agreements with numerous countries, and the UK has its own set of trade deals post-Brexit. To verify eligibility, importers must ensure the tires originate from a country with an applicable trade agreement and that they meet the rules of origin stipulated within that agreement. This typically involves obtaining a Certificate of Origin from the exporter and consulting the specific text of the relevant trade agreement or the customs authority's guidance for the importing country.