HS 401212 Of a kind used on buses or lorries
Quick Answer: Pneumatic tires, of rubber, retreaded or new, specifically designed for buses or lorries, enter the UK at rates including 4.00% and 4.50%, the EU at 4.50%, and the US with a range of rates from Free to 10%, depending on the country of origin. This classification is crucial for ensuring correct duty application on these heavy-duty vehicle tires. Importers and customs brokers should consult specific tariff schedules for precise rates and any applicable preferential trade agreements. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4012120000 | — | — | — |
| 4012120090 | 4.00 % | — | — |
| 4012120010 | 4.50 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4012120000 | 4.50 % | — | — |
| 4012120010 | 4.50 % | — | — |
| 4012120090 | 4.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 401212 | — | — | — |
| 40121240 | 4% | Free (17 programs) | — |
| 4012124015 | — | — | ["No."] |
| 4012124025 | — | — | ["No."] |
| 4012124035 | — | — | ["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 4012.12?
Imports of Of a kind used on buses or lorries 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 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 401212 cover?
This subheading covers new pneumatic tires of rubber, of a kind used on buses or lorries. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification is specific to tires designed for heavy-duty vehicles, distinguishing them from those for passenger cars or other applications. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that the key criterion is the intended application on buses and lorries, which dictates their construction and load-bearing capabilities.
What falls outside HS 401212?
The following products are excluded from HS 401212: used pneumatic tires, which are classified under HS 401220; solid rubber tires, which fall under HS 401190; and pneumatic tires of a kind used on bicycles, motorcycles, or aircraft, which are classified in other specific subheadings within HS 4011. Additionally, tires designed primarily for agricultural or industrial machinery, even if they share some characteristics with lorry tires, will be classified elsewhere based on their primary use as per General Interpretative Rule 1.
What are common classification mistakes for HS 401212?
A common error is misinterpreting the "of a kind used on buses or lorries" criterion. Importers may incorrectly classify tires that are merely large or robust but not specifically engineered for the weight and operational demands of buses and lorries. This can lead to misclassification under HS 4011, which covers new pneumatic tires of rubber, but without the specific application qualifier. Adherence to General Interpretative Rule 3(b) for mixtures or composite goods, or Rule 3(c) for the most specific description, is crucial.
How should importers classify products under HS 401212?
The correct procedure for classifying products under HS 401212 involves a thorough examination of the tire's specifications and intended use. Importers and customs brokers must verify that the tire is new, made of rubber, and explicitly designed for buses or lorries. This often requires consulting manufacturer specifications, product literature, and the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, to ensure accurate alignment with the descriptive text of the subheading.
How is the duty calculated for products under HS 401212?
A specific product, a new 275/70R22.5 radial tire for a commercial truck, weighing 50 kg and declared at a customs value of $300 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($300 USD × 5.0% = $15.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 401212.00.00.
Which trade agreements reduce duties for HS 401212?
Several free trade agreements may reduce the applicable duty rate for HS 401212, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, tires originating from Canada or Mexico may be eligible for a duty rate of Free, provided they meet the rules of origin. Documentation required to claim this preference typically includes a self-certified origin statement on the commercial invoice or a separate declaration. Other agreements, like the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), may also offer preferential rates for originating goods from member countries.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 401212, covering new or retreaded pneumatic tires of rubber, of a kind used on buses or lorries?
The Most Favored Nation (MFN) duty rate for HS code 401212 can vary. For instance, under the US Harmonized Tariff Schedule (HTS), the general rate is often around 4.00% ad valorem. However, preferential rates under various trade agreements can significantly reduce or eliminate duties. For example, duties may be Free (0%) for imports from countries like Australia (AU), South Korea (KR), or Singapore (SG) under specific agreements. It is crucial to consult the latest USITC HTS or relevant national tariff schedule for the most current and applicable rates based on the country of origin.
How is the import duty for HS code 401212 calculated, and can you provide an example?
The duty for HS code 401212 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 tires with a declared customs value of $10,000, the import duty would be calculated as: $10,000 (Value) × 0.04 (Duty Rate) = $400. Some national tariffs may also include specific duties (per unit), so always verify the exact duty calculation method for your specific import scenario and jurisdiction.
What are the key classification criteria to ensure tires fall under HS code 401212 for buses or lorries?
To be classified under HS code 401212, the pneumatic tires must be made of rubber, be either new or retreaded, and specifically designed or intended for use on buses or lorries (heavy-duty commercial vehicles). Classification relies on the tire's size, load rating, speed rating, and tread pattern, which are engineered to meet the demands of these larger vehicles. Importers should ensure that product specifications, marketing materials, and manufacturer declarations clearly indicate the intended application for buses or lorries. Tires for passenger cars (HS 401110) or other vehicles would be classified elsewhere.
Which trade agreements commonly offer preferential duty rates for HS code 401212, and what documentation is needed?
Several trade agreements can provide preferential duty rates for HS code 401212. Examples include agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), which may offer Free (0%) entry under certain conditions. To claim preferential treatment, importers typically need a Certificate of Origin (COO) or a declaration of origin issued by the exporter or manufacturer, compliant with the specific requirements of the relevant trade agreement. This documentation must be presented to customs authorities at the time of import.
Are there specific documentation requirements beyond a commercial invoice and packing list for importing tires under HS code 401212?
While a commercial invoice, packing list, and bill of lading are standard, importing tires under HS code 401212 may require additional documentation depending on the importing country's regulations. This could include a Certificate of Origin to claim preferential duty rates, or specific product compliance certifications related to safety standards or environmental regulations (e.g., REACH in the EU). Some countries may also require a declaration from the manufacturer confirming the tire's intended use for buses or lorries to substantiate classification. Always check the importing country's customs authority website for a comprehensive list of required documents.