HS 401310 Of a kind used on motor cars (including station wagons and racing cars), buses or lorries

Quick Answer: Inner tubes of rubber, specifically those designed for motor cars, station wagons, racing cars, buses, or lorries, imported under HS 401310 enter the UK at 0.00%, the EU at 4.00% ad valorem, and the US at rates ranging from Free to 25% ad valorem, with specific preferential rates available. This classification is crucial for ensuring accurate duty payments and compliance with customs regulations. According to CustomTariffs data, understanding these varying rates is essential for efficient international trade planning and cost management for businesses involved in the automotive supply chain.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
4013100000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
4013100000 4.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
40131000 3.7% Free (17 programs) —
4013100010 — — ["No."]
4013100020 — — ["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 4013.10?

Imports of Of a kind used on motor cars (including station wagons and racing cars), 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 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 to Classify This HS Code?

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What products does HS 401310 cover?

This subheading covers inner tubes of rubber, specifically those designed for use on motor cars, including station wagons and racing cars, as well as buses and lorries. According to the World Customs Organization's Harmonized System Nomenclature, this category is distinct from inner tubes for other types of vehicles. Official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm that the primary defining characteristic is the intended application on these specific types of motor vehicles, ensuring proper fitment and performance for their weight and operational demands.

What falls outside HS 401310?

The following products are excluded from HS 401310: inner tubes for bicycles (classified under 401320), motorcycles (classified under 401390), aircraft (classified under 401390), or agricultural tractors (classified under 401390). Also excluded are solid tires or pneumatic tires themselves, which are classified under heading 4011. The key differentiator remains the specific vehicle type; inner tubes intended for passenger cars, buses, and lorries are the sole focus of this subheading, and any deviation in intended use or vehicle application necessitates reclassification.

What are common classification mistakes for HS 401310?

A common error is misinterpreting the "of a kind used on" clause, leading to the classification of inner tubes not specifically designed for motor cars, buses, or lorries under this code. For instance, inner tubes for heavy-duty trucks that might share some characteristics but are not explicitly for the specified vehicle types could be misclassified. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial. Incorrectly classifying based on material alone, without considering the intended end-use, is a frequent oversight.

How should importers classify products under HS 401310?

The correct procedure for classifying inner tubes under HS 401310 involves a thorough examination of the product's intended application. Importers and customs brokers must verify that the inner tubes are specifically manufactured and marketed for use on motor cars, station wagons, racing cars, buses, or lorries. This often requires consulting product specifications, manufacturer declarations, and comparing these with the descriptive text of the tariff subheading. Reviewing the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, for detailed notes and Explanatory Notes from the WCO is also a critical step.

How is the duty calculated for products under HS 401310?

A shipment of 100 inner tubes for passenger cars, each weighing 1.5 kg (total 150 kg), declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% of $1,500 USD = $150.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 401310.00.00.

Which trade agreements reduce duties for HS 401310?

Several free trade agreements may reduce the applicable duty rate for HS 401310, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, inner tubes originating from Canada or Mexico may be eligible for a duty rate of Free, provided the necessary origin documentation, such as a self-certified origin statement on the invoice or a separate certificate of origin, is submitted. Additionally, preferential rates may be available for goods originating from countries benefiting from the Generalized System of Preferences (GSP) program, often requiring a GSP Form A. The specific preferential rate and documentation requirements vary by country of origin and importing jurisdiction.

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Which HS Codes Are Related?

HS 401110 HS 401320 HS 401212 HS 401120 HS 401130 HS 401213

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 401310, covering inner tubes for motor cars, buses, or lorries?

The Most Favored Nation (MFN) duty rate for HS code 401310 is typically 4.00% ad valorem. However, preferential duty rates can significantly reduce or eliminate this. For example, under certain trade agreements, rates can be Free (e.g., for imports from Australia (AU), South Korea (KR), or Singapore (SG)). It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment, as rates can vary by origin and trade agreement.

How is the import duty for HS code 401310 calculated, and can you provide an example?

The duty for HS code 401310 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 4.00% and the declared value of a shipment of inner tubes is $10,000 USD, the calculated duty would be $10,000 USD * 4.00% = $400 USD. If the duty were based on a specific rate (e.g., per unit), the calculation would be rate per unit × number of units. Always confirm the basis of duty calculation (ad valorem, specific, or compound) with the official tariff.

What specific criteria determine if an inner tube falls under HS code 401310 vs. other classifications?

HS code 401310 specifically covers 'Inner tubes of rubber, of a kind used on motor cars (including station wagons and racing cars), buses or lorries'. The key classification criterion is the intended end-use vehicle type. Inner tubes for motorcycles, bicycles, or other vehicles not listed (e.g., agricultural machinery) would fall under different subheadings within HS code 4013. Verification of the vehicle type for which the inner tube is designed is essential for correct classification.

What documentation is typically required for importing goods classified under HS code 401310?

Standard import documentation for HS code 401310 typically includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates under trade agreements, a Certificate of Origin or proof of origin is mandatory. Importers may also need to provide product specifications or technical data sheets to substantiate the classification, especially if requested by customs authorities. Always check the specific requirements of the importing country's customs agency.

Which major trade agreements commonly offer preferential duty rates for HS code 401310, and how can importers leverage them?

Several trade agreements can provide preferential duty rates for HS code 401310. For example, agreements like the USMCA (United States-Mexico-Canada Agreement), EU trade agreements with partner countries, and the UK's Global Tariff (which incorporates various trade deals) often list reduced or zero duties for goods originating from member countries. To leverage these, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess the required proof of origin documentation, such as a Certificate of Origin, at the time of import.