HS 401190 Other
Quick Answer: Pneumatic tires for vehicles not specified elsewhere imported under HS 401190 enter the UK at 4.00%, the EU at 4.00%, and the US with rates varying from Free to 10%. This classification applies to pneumatic tires of rubber, not specifically covered by other headings within Chapter 40, typically for agricultural, industrial, or off-road vehicles. Importers should verify the specific subheadings and applicable duty rates within each jurisdiction, as the US, in particular, has multiple tariff lines for this category. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4011900000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4011900000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4011901010 | — | — | ["No."] |
| 4011901050 | — | — | ["No."] |
| 40119010 | Free | — | — |
| 4011902010 | — | — | ["No."] |
| 4011902050 | — | — | ["No."] |
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 4011.90?
Imports of Other 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 401190 cover?
This subheading covers pneumatic tires of rubber, of a kind used on vehicles and machines not specifically mentioned in other subheadings of heading 4011. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for "Other" pneumatic tires. In the United States Harmonized Tariff Schedule (HTS), this includes tires for agricultural, construction, or industrial machinery, and other specialized vehicles, provided they are not specifically classified elsewhere. The key is that they are pneumatic tires of rubber and do not fit the descriptions of tires for passenger vehicles, aircraft, or bicycles.
What falls outside HS 401190?
The following products are excluded from HS 401190: pneumatic tires of rubber for aircraft (HS 401130), for vehicles of heading 8701 (tractors), 8702 (motor vehicles for the transport of ten or more persons), 8703 (motor cars and other vehicles principally designed for the transport of persons, including station wagons and racing cars), 8704 (motor vehicles for the transport of goods), 8705 (special purpose motor vehicles), and for bicycles (HS 401150). Also excluded are solid or cushion tires, and tires of a kind used on agricultural or forestry tractors (HS 401160) if they meet specific criteria for those categories.
What are common classification mistakes for HS 401190?
A common error is misinterpreting the "other" designation, leading to the incorrect classification of tires that should fall under more specific subheadings. For instance, tires for specialized industrial forklifts might be mistakenly classified here when they belong to a more precise category if one exists within the national tariff. Adherence to General Interpretative Rule 1 and 3 of the Harmonized System is crucial, ensuring that the most specific heading and subheading are applied first. Overlooking the intended use or the specific vehicle type for which the tire is designed is a frequent pitfall.
How should importers classify products under HS 401190?
The correct procedure for classifying products under HS 401190 involves a systematic review of the product's characteristics and intended use. Importers and customs brokers must first consult the Explanatory Notes to the Harmonized System for heading 4011 and then examine the specific subheadings within that heading. If a tire is a pneumatic tire of rubber and does not meet the criteria for subheadings 401110 through 401160, it will likely fall under 401190. Verification against national tariff schedules, such as the USITC HTS or EU TARIC, is essential for definitive classification.
How is the duty calculated for products under HS 401190?
A set of 10 industrial pneumatic tires for a skid-steer loader, each weighing 25 kg, with a total declared customs value of $2,500 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.5% ad valorem, the duty would be $87.50 ($2,500 × 0.035). This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 401190. If duty were based on weight, and the rate was $0.50 per kg, the duty would be $125.00 (10 tires × 25 kg/tire × $0.50/kg).
Which trade agreements reduce duties for HS 401190?
Several free trade agreements may reduce the applicable duty rate for HS 401190, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible tires originating from Canada or Mexico can be imported duty-free. For example, tires manufactured in Mexico and meeting the USMCA rules of origin would benefit from a 0% duty rate. To claim this preference, a valid origin declaration on the commercial invoice or a separate certificate of origin is typically required, depending on the specific circumstances and value of the goods.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 401190, and how do preferential rates apply?
HS code 401190 covers 'Other' new pneumatic tires of rubber, not elsewhere specified. Duty rates can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 4.00% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) may apply. For instance, if importing from a country with an FTA with the US, the duty could be Free. Always consult the specific tariff schedule of the importing country and the relevant FTA text to confirm eligibility and applicable rates.
What specific criteria determine if a pneumatic tire falls under HS code 401190 ('Other')?
HS code 401190 is a residual category for new pneumatic tires of rubber that are not specifically classified under other subheadings within HS 4011. This typically includes tires for vehicles not explicitly listed in other headings, such as certain types of industrial vehicles, agricultural machinery, or specialized equipment. The key is that the tire must be new, pneumatic, and made of rubber, and it must not fit the descriptions for tires of a kind used on motor cars (4011.10), motor trucks or omnibuses (4011.20), or aircraft (4011.30), or for motorcycles or bicycles (4011.40, 4011.50, 4011.90.10).
What documentation is typically required for importing goods classified under HS code 401190?
Standard import documentation for HS code 401190 includes a commercial invoice detailing the value, quantity, and description of the tires; a packing list; and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be aware of any specific product safety or compliance standards mandated by the importing country, which might necessitate additional certifications or declarations.
How is the import duty for HS code 401190 calculated, and can you provide an example?
The duty for HS code 401190 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 4.00% and you import 100 tires with a declared customs value of $50 per tire, the total value is $5,000. The import duty would be calculated as: 4.00% of $5,000 = $200. It is crucial to use the correct customs value, which often includes the cost of the goods, insurance, and freight (CIF) up to the point of importation, as defined by the importing country's regulations.
Which major trade agreements might offer reduced or duty-free entry for goods under HS code 401190?
The applicability of trade agreements depends entirely on the specific countries involved in the transaction. For example, the United States has FTAs with countries like Canada and Mexico (USMCA), Australia, and South Korea, which may provide for reduced or duty-free entry for certain goods, including tires, if they meet the rules of origin. The European Union has numerous trade agreements with countries worldwide, and the UK has its own set of trade deals post-Brexit. Importers must verify the specific terms and rules of origin for any applicable trade agreement to determine eligibility for preferential treatment for HS code 401190.