New pneumatic tyres, of rubber
In plain English
This heading covers new rubber pneumatic tyres intended for various types of vehicles and machines. The specific subheadings categorize these tyres based on the particular vehicle or machine they are designed to fit. These categories include motor cars, buses, lorries, aircraft, motorcycles, and bicycles. Additional divisions apply to tyres for agricultural, forestry, construction, mining, industrial handling, and light commercial vehicles.
6-digit subheadings (8)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Rubber; new pneumatic tyres, of a kind used on motor cars (including station wagons and racing cars)
Rubber; new pneumatic tyres, of a kind used on buses or lorries
Rubber; new pneumatic tyres, of a kind used on aircraft
Rubber; new pneumatic tyres, of a kind used on motorcycles
Rubber; new pneumatic tyres, of a kind used on bicycles
Rubber; new pneumatic tyres, of a kind used on agricultural or forestry vehicles and machines
Rubber; new pneumatic tyres, of a kind used on construction, mining or industrial handling vehicles and machines
Rubber; new pneumatic tyres, of a kind used on light commercial vehicles
Chapter 40 classification notes
Frequent misclassification in this chapter
Rubber-coated textiles may belong in Chapter 59 (coated fabrics) rather than Chapter 40. Distinction depends on whether rubber or textile gives the essential character.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling databaseOther headings in Chapter 40
- 4001 — Natural rubber, balata, gutta-percha, guayule, chicle and similar gums…
- 4002 — Synthetic rubber and factice derived from oils, in primary forms or in…
- 4003 — Reclaimed rubber in primary forms or in plates, sheets or strip
- 4004 — Waste, parings and scrap of rubber (other than hard rubber) and powder…
- 4005 — Compounded rubber, unvulcanised, in primary forms or in plates, sheets…
- 4006 — Unvulcanised rubber in other forms (e.g. rods, tubes and profile shape…
- 4007 — Vulcanised rubber thread and cord
- 4008 — Plates, sheets, strip, rods and profile shapes, of vulcanised rubber o…
- 4009 — Tubes, pipes and hoses, of vulcanised rubber (other than hard rubber),…
- 4010 — Conveyor or transmission belts or belting, of vulcanised rubber
- 4012 — Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, t…
- 4013 — Inner tubes, of rubber
- 4014 — Hygienic or pharmaceutical articles (including teats), of vulcanised r…
- 4015 — Articles of apparel and clothing accessories (including gloves, mitten…
- 4016 — Articles of vulcanised rubber other than hard rubber, n.e.c. in chapte…
- 4017 — Hard rubber (e.g. ebonite) in all forms, including waste and scrap; ar…