HS 401390 Other

Quick Answer: Inner tubes for pneumatic tires of rubber, not of a kind used for agricultural, horticultural or forestry tractors, imported under HS 401390 enter the UK duty-free, the EU at 4.00% ad valorem, and the US with various duty rates, many of which are free under preferential trade agreements. This classification applies to inner tubes for vehicles other than agricultural tractors, such as passenger cars, motorcycles, and bicycles. Importers should verify specific preferential rates applicable to their country of origin, as detailed on platforms like the USITC, EU TARIC, and UK Trade Tariff. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
4013900000 0.00 %

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
4013900000 4.00 %

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
4013901000 Free ["No."]
4013905010 ["No."]
4013905050 ["No."]
401390
40139050 3.7% Free (17 programs)

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 4013.90?

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, 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?

How to Classify This HS Code?

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What products does HS 401390 cover?

This subheading covers inner tubes of rubber, other than those for bicycles, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database, this category encompasses inner tubes for vehicles such as automobiles, trucks, buses, motorcycles, and aircraft, provided they are not specifically classified elsewhere. The key characteristic is their construction from rubber and their function as inflatable containment for pneumatic tires.

What falls outside HS 401390?

The following products are excluded from HS 401390: inner tubes for bicycles, which are classified under HS 401310; solid or semi-pneumatic tires, which are typically classified under HS 4011; and other rubber articles not specifically designed as inner tubes for pneumatic tires. For instance, rubber seals, gaskets, or hoses, even if made of rubber, would fall under different HS headings based on their specific function and material composition, not under the category of inner tubes.

What are common classification mistakes for HS 401390?

A common error is misclassifying inner tubes based solely on the vehicle type they are intended for, without confirming they meet the definition of an inner tube of rubber. For example, confusing them with tire liners or other tire accessories. Additionally, failing to adhere 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, can lead to incorrect assignments, especially when the product's primary function is not immediately apparent.

How should importers classify products under HS 401390?

The correct procedure for classifying products under HS 401390 involves a thorough examination of the product's material composition and intended use. Importers and customs brokers must verify that the product is an inner tube made of rubber and is not specifically for bicycles. Consulting the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial to confirm the correct classification and any associated subheadings.

How is the duty calculated for products under HS 401390?

A shipment of 100 truck inner tubes, each weighing approximately 5 kg, declared at a customs value of $2,000 USD, would attract a US duty of $200.00. This is calculated using the Most Favored Nation (MFN) rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% of $2,000 USD = $200.00. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTS subheading 401390.0000.

Which trade agreements reduce duties for HS 401390?

Several free trade agreements may reduce the applicable duty rate for HS 401390, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP is typically required, depending on the importing country's regulations.

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FAQ

What are the typical import duty rates for HS code 401390, covering 'Other' inner tubes of rubber?

The Most Favored Nation (MFN) duty rate for HS code 401390 is typically 4.00% ad valorem. However, preferential duty rates can be significantly lower or free under various trade agreements. For example, under agreements with countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG), the duty rate is often Free (0.00%). It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods.

How is HS code 401390 defined, and what criteria determine if an inner tube falls under 'Other'?

HS code 401390 is a residual category within Chapter 40 of the Harmonized System, which covers rubber and articles thereof. Specifically, it applies to inner tubes of rubber, 'other' than those specifically classified elsewhere (e.g., for bicycles, motor vehicles, or aircraft). An inner tube of rubber will be classified under 401390 if it does not fit the descriptions of more specific subheadings within 4013, such as those for bicycles (401320) or motor vehicles (401310). The key criterion is the intended use and the absence of a more precise classification.

What documentation is typically required when importing goods classified under HS code 401390?

When importing goods under HS code 401390, standard import documentation is generally required. This includes a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. If preferential duty rates are claimed, a Certificate of Origin demonstrating that the goods meet the rules of origin for the relevant trade agreement is essential. Importers should also be prepared to provide product specifications or technical data if requested by customs authorities to verify classification.

Which major trade agreements commonly offer reduced or duty-free access for HS code 401390, and how can importers benefit?

Several trade agreements provide preferential duty rates for HS code 401390. For instance, agreements with countries such as the United States (USMCA, formerly NAFTA), the European Union (EU), and various bilateral agreements often result in duty-free entry for qualifying goods originating from partner countries. To benefit, importers must ensure the inner tubes are 'originating goods' according to the specific rules of origin in the applicable trade agreement and possess a valid Certificate of Origin. Consulting the customs authority of the importing country or a customs broker is recommended to navigate these requirements.

Can you provide a concrete example of how import duty for HS code 401390 is calculated?

Let's assume an importer brings 1,000 units of inner tubes classified under HS code 401390 into a country with a 4.00% MFN ad valorem duty rate. The declared value for customs purposes for these 1,000 units is $5,000 USD. The import duty would be calculated as follows: Duty = Declared Value × Duty Rate. In this case, Duty = $5,000 USD × 4.00% = $200 USD. If the duty were a specific rate (e.g., per unit), the calculation would be Duty = Quantity × Rate per Unit. Always confirm the applicable duty basis (ad valorem, specific, or compound) with the official tariff schedule.