Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber
In plain English
This heading covers retreaded or used pneumatic rubber tyres, as well as solid or cushion tyres, tyre treads, and tyre flaps. The goods are separated into categories based on whether they are retreaded or used, and by the specific type of vehicle they serve. Retreaded tyres are distinguished by their use on motor cars, buses, lorries, aircraft, or other vehicles not listed. Used pneumatic tyres and other rubber tyres not mentioned elsewhere in this heading form the remaining categories.
6-digit subheadings (6)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Retreaded tyres; of a kind used on motor cars (including station wagons and racing cars)
Retreaded tyres; of a kind used on motor buses or lorries
Retreaded tyres; of a kind used on aircraft
Retreaded tyres; other than of a kind used on motor cars (including station wagons and racing cars), buses and lorries and aircraft
Rubber; used pneumatic tyres
Rubber; tyres n.e.c. in heading no. 4012
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
- 4011 — New pneumatic tyres, of rubber
- 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…