HS 401211 Retreaded tyres
Quick Answer: Retreaded tyres imported under HS 401211 enter the UK at 4.00%, the EU at 4.50%, and the US at 4% (MFN). This code specifically covers pneumatic tyres of rubber that have been retreaded, meaning they have had new tread applied to a used casing. Importers should be aware that while the primary duty rates are listed, the US also offers duty-free entry for certain trading partners under specific conditions. According to CustomTariffs data, understanding these variations is crucial for accurate customs declarations and cost management. Exporters should verify the specific tariff treatment in their destination market to ensure compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4012110000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4012110000 | 4.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4012114000 | 4% | Free (17 programs) | ["No."] |
| 4012118000 | 3.4% | Free (17 programs) | ["No."] |
| 401211 | — | — | — |
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 4012.11?
Imports of Retreaded tyres 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, GSP, and 14 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 401211 cover?
This subheading covers retreaded or used pneumatic tyres of rubber, of a kind used for motor cars (including racing car tyres). According to the World Customs Organization's Harmonized System Explanatory Notes, "retreaded" refers to tyres that have been subjected to a process of re-treading, where new rubber is applied to the worn tread of a used tyre. The United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm this scope, specifically including passenger vehicle tyres that have undergone a retreading process to restore their tread functionality.
What falls outside HS 401211?
The following products are excluded from HS 401211: new pneumatic tyres of rubber (classified under HS 4011), solid or cushion tyres (classified under HS 4011 or other relevant headings depending on material and use), and pneumatic tyres of rubber that are merely repaired or re-grooved without a full retreading process. Used tyres that are not retreaded are also excluded and typically fall under HS 401290. For instance, a used tyre with significant wear that has not had new tread applied would not be classified here.
What are common classification mistakes for HS 401211?
A common error is misclassifying used tyres that have undergone minor repairs or re-grooving as retreaded tyres. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If a tyre has not had new tread applied in a retreading process, it does not meet the definition of "retreaded." Another mistake is classifying tyres for vehicles other than motor cars, such as agricultural or aircraft tyres, under this subheading, as they are specifically excluded by the heading's scope.
How should importers classify products under HS 401211?
The correct procedure for classifying products under HS 401211 involves a thorough examination of the product's condition and processing. Importers and customs brokers must verify that the tyres are indeed "retreaded," meaning they have had new rubber applied to the tread. This requires reviewing documentation from the retreading facility and visually inspecting the tyres if possible. Confirming the tyre is for a "motor car" is also crucial. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, for specific definitions and any national subdivisions is essential.
How is the duty calculated for products under HS 401211?
A shipment of 100 retreaded passenger car tyres, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 5.0% = $125.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 401211. Note that specific countries may have different rates or require additional documentation for preferential treatment.
Which trade agreements reduce duties for HS 401211?
Several free trade agreements may reduce the applicable duty rate for HS 401211. For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying retreaded tyres originating from Canada or Mexico may enter the US duty-free. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) can offer preferential rates for qualifying goods from member countries like Vietnam or Singapore. To claim these preferences, a valid origin declaration or certificate, such as a USMCA Certificate of Origin or a CPTPP Certificate of Origin, is typically required by customs authorities.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 401211 (Retreaded tyres)?
The Most Favored Nation (MFN) duty rate for HS code 401211 is 4.00%. However, preferential duty rates are available for goods originating from certain countries under various trade agreements. For example, the United States offers duty-free entry (0%) for retreaded tyres from countries such as Australia (AU), Canada (CA), Chile (CL), Mexico (MX), and South Korea (KR) under agreements like USMCA and others. Importers should always verify the specific preferential rate applicable to their country of origin and the importing country's tariff schedule, such as the USITC Harmonized Tariff Schedule or the EU TARIC database.
What are the classification criteria for HS code 401211 (Retreaded tyres)?
HS code 401211 specifically covers 'Retreaded or used pneumatic tyres of rubber, of a kind used for vehicles'. The key criterion is that the tyre must have undergone a retreading process, where new tread material is applied to a used tyre casing. The tyre must also be a pneumatic tyre (containing air) and intended for use on vehicles. Used tyres that have not been retreaded would typically fall under a different HS code. Official sources like the World Customs Organization (WCO) Harmonized System Explanatory Notes provide detailed guidance on distinguishing between new, used, and retreaded tyres.
What documentation is typically required for importing retreaded tyres under HS code 401211?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading, importers of retreaded tyres (HS 401211) may need to provide specific certifications. This can include a declaration from the exporter confirming the tyres are indeed retreaded and meet any applicable safety or quality standards of the importing country. Some countries may also require proof of origin to claim preferential duty rates. It is advisable to consult the customs authority of the importing country for any specific environmental or safety regulations that might apply to used or retreaded rubber products.
How is the import duty for HS code 401211 calculated? Provide an example.
The import duty for HS code 401211 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if the MFN duty rate is 4.00% and a shipment of retreaded tyres is valued at $10,000 USD, the import duty would be calculated as follows: Duty Amount = Value of Goods × Duty Rate. In this example: Duty Amount = $10,000 × 4.00% = $400 USD. If a specific country has a preferential rate, such as 0% from a Free Trade Agreement partner, the duty would be $10,000 × 0% = $0 USD. Always ensure the declared value is the CIF (Cost, Insurance, and Freight) value as required by the importing country's customs regulations.
Which common trade agreements offer preferential duty rates for HS code 401211?
Several trade agreements can provide preferential duty rates for HS code 401211. For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada and Mexico may be eligible for duty-free entry into the United States. Similarly, agreements between the European Union and various countries, or bilateral agreements involving the UK, can offer reduced or zero duty rates. Importers should consult the specific tariff schedule of the importing country (e.g., EU TARIC, UK Trade Tariff) and the relevant Free Trade Agreement text to confirm eligibility and any specific rules of origin that must be met to benefit from these preferential rates.