HS 401170 Of a kind used on agricultural or forestry vehicles and machines

Quick Answer: Pneumatic tires of rubber, of a kind used on agricultural or forestry vehicles and machines, imported under HS 401170 enter the UK at 4.00%, the EU at 4.00%, and the US duty-free. This classification specifically applies to tires designed for tractors, harvesters, and other specialized machinery used in farming and forestry operations, distinguishing them from tires for passenger vehicles or industrial equipment. Importers should verify specific product dimensions and intended use against the detailed tariff notes in each jurisdiction. According to CustomTariffs data, while the US offers duty-free entry, the EU and UK apply a common external tariff, necessitating careful consideration for trade flows between these regions.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
4011700000 4.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
4011700000 4.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
40117000 Free — —
4011700010 — — ["No."]
4011700050 — — ["No."]

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 to Classify This HS Code?

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What products does HS 401170 cover?

This subheading covers pneumatic tires, of rubber, of a kind used on agricultural or forestry vehicles and machines. According to the World Customs Organization's Harmonized System Nomenclature, this includes tires specifically designed for tractors, harvesters, forestry skidders, and similar heavy-duty equipment. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further define this category by the intended application, ensuring that tires designed for off-road, heavy-load, and often muddy conditions, with specific tread patterns for traction, fall under this classification.

What falls outside HS 401170?

The following products are excluded from HS 401170: pneumatic tires for passenger motor cars (HS 401110), for vehicles of heading 8701 to 8705 (e.g., trucks, buses, construction vehicles not specifically agricultural/forestry) (HS 401120), and for motorcycles (HS 401140). Additionally, solid or cushion tires, or tires of a kind used on bicycles (HS 401150), are not classified here. The key differentiator is the specific intended use on agricultural or forestry machinery, not general-purpose vehicles or other specialized equipment.

What are common classification mistakes for HS 401170?

A common error is misinterpreting the "of a kind used on" phrase. Importers may incorrectly classify tires designed for construction vehicles or heavy-duty industrial equipment under this subheading, when they should be classified under HS 401120 or other relevant headings. General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial. The specific design features and intended application are paramount, not just the size or general robustness of the tire.

How should importers classify products under HS 401170?

The correct procedure for classifying pneumatic tires involves a meticulous review of the product's intended application and design specifications. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-reference with the WCO HS Explanatory Notes. Confirming that the tire is specifically manufactured and marketed for agricultural or forestry vehicles, with appropriate tread patterns and load-bearing capacities for such use, is essential for accurate classification.

How is the duty calculated for products under HS 401170?

A specific product, a 16.9-28 R1 agricultural tractor tire weighing 150 kg and declared at a customs value of $500 USD, would attract a US duty of $100.00. This is calculated using the MFN rate of 20% ad valorem, applied to the declared customs value: 20% of $500 USD = $100.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 401170. Note that other duties or fees may apply.

Which trade agreements reduce duties for HS 401170?

Several free trade agreements may reduce the applicable duty rate for HS 401170, 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 certification of origin is required. Additionally, tires originating from certain developing countries under the Generalized System of Preferences (GSP) program may also receive reduced or duty-free treatment, typically requiring a GSP Form A. The specific preferential rate and documentation requirements vary by origin country and importing jurisdiction.

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Which HS Codes Are Related?

HS 401120 HS 401110 HS 401140 HS 401180 HS 401150 HS 401130

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 401170, covering tires of a kind used on agricultural or forestry vehicles and machines?

The import duty rates for HS code 401170 vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 4.00% ad valorem. Under the UK Global Tariff, the rate is Free. The EU's TARIC system may have different rates depending on the origin. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.

What specific criteria determine if a tire falls under HS code 401170 for agricultural or forestry use?

HS code 401170 is for pneumatic tires of rubber, of a kind used on agricultural or forestry vehicles and machines. Classification hinges on the tire's design, construction, and intended application. Key indicators include tread pattern (often deep, aggressive lugs for traction in soil), sidewall construction (designed for heavy loads and rough terrain), and size (typically larger diameters and widths than passenger vehicle tires). Tires designed for tractors, harvesters, forestry skidders, and similar heavy-duty off-road equipment are generally classified here. Tires for general-purpose vehicles, even if used occasionally in fields, would likely not meet the 'of a kind used on' criteria unless specifically designed for such applications.

Are there any preferential duty rates or trade agreements that might reduce or eliminate duties for HS code 401170?

Yes, preferential duty rates can significantly impact the cost of importing tires under HS code 401170. For instance, under the US HTS, tires originating from countries with Free Trade Agreements (FTAs) with the US, such as Canada or Mexico under USMCA, may be eligible for preferential duty rates, potentially Free. Similarly, the UK has various trade agreements that could offer reduced or Free duty rates for goods originating from partner countries. Importers must verify the country of origin and consult the relevant trade agreement documentation to claim preferential treatment. This often requires a valid Certificate of Origin.

How is the import duty for HS code 401170 calculated, and can you provide an example?

The duty for HS code 401170 is typically calculated on an ad valorem basis, meaning a percentage of the declared value of the goods. For example, if the MFN duty rate in the US is 4.00% and you are importing 10 agricultural tires valued at $500 each, the total value of the tires is $5,000. The import duty would be calculated as: 4.00% of $5,000 = $200. This amount is then paid to customs authorities. Some countries might also have specific excise duties or taxes applied in addition to the ad valorem duty.

What documentation is typically required when importing tires classified under HS code 401170?

Standard import documentation for HS code 401170 includes a commercial invoice detailing the quantity, description, unit value, and total value of the tires; a packing list specifying the contents of each package; and a bill of lading or air waybill as the transport document. Depending on the country of import and origin, a Certificate of Origin may be required to claim preferential duty rates under trade agreements. Some jurisdictions may also require specific safety or quality certifications for tires, although this is less common for agricultural/forestry specific tires compared to passenger vehicle tires. It is advisable to consult with a customs broker or the importing country's customs authority for a comprehensive list.