HS 401220 Used pneumatic tyres
Quick Answer: Pneumatic tyres that have been previously used enter the UK at 4.00%, the EU at 4.50%, and the US duty-free under the MFN rate. This HS code, 401220, specifically covers used pneumatic tyres, often referred to as "used tires" or "retreaded tires" if they have undergone a refurbishment process. Importers should be aware that while US tariffs are currently free, other jurisdictions impose ad valorem duties. Furthermore, specific import restrictions or environmental regulations may apply to used tires in certain countries, necessitating careful review of national legislation beyond just tariff rates. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4012200000 | — | — | — |
| 4012200090 | 4.00 % | — | — |
| 4012200010 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4012200000 | — | — | — |
| 4012200010 | — | — | — |
| 4012200090 | 4.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4012201500 | Free | — | ["No."] |
| 401220 | — | — | — |
| 40122010 | Free | — | — |
| 4012201010 | — | — | ["No."] |
| 4012204500 | Free | — | ["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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 401220 cover?
This subheading covers used pneumatic tyres of rubber, specifically those that have been previously used and are no longer in their original condition. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses tyres that have been removed from vehicles after a period of service. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to tyres that are not new and have undergone wear and tear from operation, regardless of their intended subsequent use, such as retreading or recycling.
What falls outside HS 401220?
The following products are excluded from HS 401220: new pneumatic tyres of rubber, which are classified under HS 4011. Also excluded are pneumatic tyres of rubber that have been significantly damaged or are considered scrap, which may fall under other headings depending on their condition and intended disposal. Solid or cushion tyres, which do not contain air, are also not covered by this subheading and are typically classified under HS 4011. Furthermore, inner tubes for pneumatic tyres, even if used, are classified separately under HS 4013.
What are common classification mistakes for HS 401220?
A common error is misclassifying tyres that have undergone significant repair or reconditioning as "used" when they might be considered "new" or fall under a specific repair category if such provisions exist. Another mistake is confusing used pneumatic tyres with new ones, leading to incorrect duty assessments. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers must accurately assess the condition of the tyre to ensure it meets the "used" criteria, not merely "damaged" or "scrap" without further processing.
How should importers classify products under HS 401220?
The correct procedure for classifying products under HS 401220 involves a thorough examination of the physical condition of the pneumatic tyres. Importers and customs brokers must verify that the tyres are indeed of rubber and have been previously used, exhibiting signs of wear. Documentation such as purchase invoices and any certifications regarding the origin and condition of the goods are crucial. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, is essential to confirm the precise scope and any specific national subdivisions or notes that may apply.
How is the duty calculated for products under HS 401220?
A shipment of 100 used passenger car pneumatic tyres, weighing 2,000 kg and declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) rate of 7.5% ad valorem, applied to the declared customs value. Therefore, the duty is $5,000 USD × 0.075 = $375.00. This calculation is based on the ad valorem duty rate published in the USITC Harmonized Tariff Schedule for HS code 401220. Note that some countries may apply specific duties per unit or a combination of ad valorem and specific duties.
Which trade agreements reduce duties for HS 401220?
Several free trade agreements may reduce the applicable duty rate for HS 401220, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, used pneumatic tyres 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, depending on the origin country, other agreements like the Generalized System of Preferences (GSP) might offer reduced or free entry for goods from developing countries, typically requiring a GSP Form A certificate.
```Which HS Codes Are Related?
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 401220 (Used pneumatic tyres)?
Import duty rates for HS code 401220, 'Used pneumatic tyres', vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 4.00% ad valorem. Preferential rates under certain trade agreements may be lower or free. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date duty information. The USITC HTS is a primary source for US import duties.
How is the import duty for used pneumatic tyres (HS 401220) calculated?
The duty calculation for HS 401220 is typically based on an ad valorem rate, meaning a percentage of the declared value of the goods. For instance, if the MFN duty rate is 4.00% and a shipment of used pneumatic tyres is valued at $10,000, the import duty would be calculated as $10,000 (value) × 0.04 (duty rate) = $400. Always ensure the declared value is accurate and supported by commercial documentation.
Are there specific documentation requirements for importing used pneumatic tyres under HS code 401220?
Yes, importing used pneumatic tyres (HS 401220) often requires specific documentation beyond the standard commercial invoice, packing list, and bill of lading. Importers may need to provide certificates of origin, proof of compliance with environmental regulations (as used tyres can be considered waste or subject to specific disposal rules), and potentially declarations regarding their condition and intended use. Consult the customs authorities of the importing country for a comprehensive list of required documents.
Do trade agreements, such as USMCA or EU trade deals, impact the duty rates for HS code 401220?
Trade agreements can significantly impact duty rates for HS code 401220. For example, if a shipment of used pneumatic tyres originates from a country that is part of a free trade agreement with the importing nation (e.g., USMCA for the US, or various agreements for the EU), it may qualify for preferential duty rates, potentially reducing the duty to 0%. To claim preferential treatment, a valid Certificate of Origin and adherence to the rules of origin stipulated in the agreement are mandatory. Importers and brokers must verify eligibility and compliance with the specific terms of each trade agreement.
What are the classification criteria for 'Used pneumatic tyres' under HS code 401220?
HS code 401220 specifically covers 'Used pneumatic tyres'. The primary criterion for classification is that the tyres must be 'used', meaning they have been previously fitted to a vehicle and have undergone wear. They must also be 'pneumatic', containing air under pressure. Tyres that are merely 'new' or 'retreaded' would fall under different HS codes (e.g., 4011 for new pneumatic tyres). The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on distinguishing between new, used, and retreaded tyres.