HS 401290 Other
Quick Answer: Rubber tires and tubes imported under HS 401290 enter the UK at rates up to 4.00%, the EU at rates up to 4.00%, and the US at rates up to 35%. This residual classification, designated "Other," applies to pneumatic tires and tubes of rubber, not specifically enumerated elsewhere within Chapter 40. This includes items like solid rubber tires for industrial trucks or certain specialized rubber tubes. Importers and customs brokers should exercise caution, as the broad nature of this code necessitates careful review of product specifics to ensure correct classification and avoid potential duty discrepancies. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4012900000 | — | — | — |
| 4012903000 | 2.00 % | — | — |
| 4012902000 | 2.00 % | — | — |
| 4012909000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4012909000 | 4.00 % | — | — |
| 4012900000 | — | — | — |
| 4012902000 | 2.50 % | — | — |
| 4012903000 | 2.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4012901000 | Free | — | ["No."] |
| 401290 | — | — | — |
| 4012903000 | Free | — | ["kg","No."] |
| 4012909000 | 2.7% | Free (17 programs) | ["kg","No."] |
| 4012904500 | 4.2% | Free (17 programs) | ["kg","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 4012.90?
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 401290 cover?
This subheading covers "Other" rubber articles of heading 4012, which are not specified elsewhere within the heading. This includes, but is not limited to, vulcanized rubber articles such as rubber rings, seals, and gaskets that are not part of machinery or vehicles, as well as rubber sheeting and plates not elsewhere specified. The World Customs Organization (WCO) Explanatory Notes to heading 4012 clarify that this residual category captures a broad range of finished or semi-finished rubber goods that do not fit the more specific descriptions of other subheadings within heading 4012, such as pneumatic tires, solid or cushion tires, and interchangeable treads for tires. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail on specific inclusions based on national interpretations.
What falls outside HS 401290?
The following products are excluded from HS 401290: pneumatic tires of rubber, solid or cushion tires for vehicles, interchangeable treads for tires, and retreaded or used pneumatic tires of rubber. Additionally, articles of rubber combined with other materials where rubber is not the predominant component, or articles specifically classified in other chapters of the Harmonized System (e.g., footwear, clothing, medical devices), are not covered. For instance, rubber seals for automotive engines would typically be classified under Chapter 87 or Chapter 84, depending on their specific function and integration.
What are common classification mistakes for HS 401290?
A common error is misclassifying rubber articles that have a specific function or are part of a larger assembly. For example, rubber hoses, which are specifically provided for in HS 4009, are often mistakenly entered under 401290. Another frequent mistake involves classifying rubberized fabrics or articles of apparel made of rubberized textile materials, which fall under Chapter 63 or Chapter 61/62, respectively, rather than this heading. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to avoid these errors.
How should importers classify products under HS 401290?
The correct procedure for classifying products under HS 401290 involves a systematic approach. Importers and customs brokers must first consult the WCO Harmonized System Nomenclature and the specific tariff schedule of the importing country, such as the USITC HTS or the EU TARIC. They should determine if the product fits the description of any more specific heading or subheading within Chapter 40, especially heading 4012. If the product is a vulcanized rubber article and is not specifically enumerated in other subheadings of 4012 or elsewhere in the tariff, then 401290 is the appropriate classification.
How is the duty calculated for products under HS 401290?
A shipment of 1,000 kilograms of general-purpose rubber sheeting, declared at a customs value of $5,000 USD, would attract a US duty of $1,500. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 30% ad valorem, applied to the declared customs value ($5,000 USD × 0.30 = $1,500 USD). It is imperative to verify the exact duty rate for the specific product and country of origin, as rates can vary significantly.
Which trade agreements reduce duties for HS 401290?
Several free trade agreements may reduce the applicable duty rate for HS 401290, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may benefit from a duty rate of Free. Countries such as Canada and Mexico are key beneficiaries. To claim this preferential rate, a self-certified origin statement is typically required, detailing the product's origin and compliance with the agreement's rules of origin. Other agreements may offer similar benefits depending on the importing country and the origin of the goods.
```Which HS Codes Are Related?
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FAQ
What specific types of rubber articles fall under HS code 401290, and what are the general duty rates?
HS code 401290 covers 'Other' articles of vulcanized rubber, not elsewhere specified. This broad category can include items like rubber mats, rubber seals, rubber stoppers, rubber sheeting not for tires, and various molded or extruded rubber products that do not fit into more specific headings like 4011 (new pneumatic tires), 4012 (retreaded or used tires), or 4013 (inner tubes). Duty rates vary significantly by importing country. For example, under the US tariff schedule (USITC), the Most Favored Nation (MFN) duty rate is 2.5% ad valorem. In the EU (TARIC), the rate can be 4.0% ad valorem. The UK Trade Tariff also lists a rate of 4.0% ad valorem. It is crucial to verify the specific rate for your destination country.
How is the import duty for HS code 401290 calculated, and can you provide an example?
The duty for HS code 401290 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if you are importing rubber sheeting valued at $10,000 USD into the United States, and the MFN duty rate is 2.5%, the calculation would be: $10,000 (value) × 0.025 (duty rate) = $250 USD (duty amount). Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, so always confirm the applicable duty calculation method.
Are there preferential duty rates available for HS code 401290 under trade agreements, and what documentation is needed?
Yes, preferential duty rates may be available under various free trade agreements (FTAs). For example, goods originating from countries with an FTA with the importing nation might qualify for reduced or zero duty rates. To claim preferential treatment, importers typically need to provide a Certificate of Origin or a declaration of origin from the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. The specific documentation requirements vary by agreement and country, so consult the importing country's customs authority or your customs broker for precise details.
What are the key criteria for classifying an 'other' rubber article under HS code 401290, and what if an item seems to fit multiple categories?
The primary criterion for classifying an article under HS code 401290 is that it must be an article of vulcanized rubber (or technically specified vulcanized rubber) and not be specifically covered by any other heading in Chapter 40 of the Harmonized System. This includes items that are molded, extruded, or otherwise manufactured from rubber. If an item appears to fit multiple HS codes, the General Rules for the Interpretation of the Harmonized System (GRI) must be applied. GRI 3 is particularly relevant for determining the correct classification when goods are classifiable under two or more headings, often prioritizing the heading that provides the most specific description or the heading that occurs last in numerical order among those equally specific.
What documentation is typically required for customs clearance of goods classified under HS code 401290?
Standard documentation for customs clearance of goods under HS code 401290 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a customs declaration. Depending on the importing country and the specific nature of the rubber article, additional documents might be required. These could include a Certificate of Origin (especially if claiming preferential duty rates), safety data sheets (SDS) if the material has specific chemical properties, or compliance certificates related to product standards (e.g., REACH for the EU, FDA for certain food-contact items). Always consult the importing country's customs regulations or your customs broker for a comprehensive checklist.