4012.19.40.00

Radial

Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber: Retreaded tires: Other: Other

Unit: No. Heading: 4012 Chapter: 40 As of May 1, 2026

Duty rates

Column 1 (General / MFN)

4%

Column 2 (Non-NTR)

10%

Column 1 (Special / FTA)

Free

Eligible

AAUBHCLCODEILJOKRMAOMPPAPESSG

The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.

Trade measures (Chapter 99)

9903.03.01

The duty provided in the applicable subheading + 10%

Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.02

The duty provided in the applicable subheading

Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026

Effective from February 24, 2026 through July 24, 2026

9903.03.03

The duty provided in the applicable subheading

Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.04

The duty provided in the applicable subheading

Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.05

The duty provided in the applicable subheading

Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.06

The duty provided in the applicable subheading

Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.07

The duty provided in the applicable subheading

Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter

Applies to origin: CA

Effective from February 24, 2026 through July 24, 2026

9903.03.08

The duty provided in the applicable subheading

Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter

Applies to origin: MX

Effective from February 24, 2026 through July 24, 2026

9903.03.09

The duty provided in the applicable subheading

Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter

Applies to origin: CR, SV, GT, HN, NI, DO

Effective from February 24, 2026 through July 24, 2026

9903.03.10

The duty provided in the applicable subheading

Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering

Effective from February 24, 2026 through July 24, 2026

9903.03.11

The duty provided in the applicable subheading

Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds

Applies to origin: IL

Effective from February 24, 2026 through July 24, 2026

9903.94.05

The duty provided in the applicable subheading + 25%

Except for products described in headings 9903.94.06, 9903.94.32, 9903.94.33, 9903.94.42, 9903.94.43, 9903.94.44, 9903.94.45, 9903.94.52, 9903.94.53, 9903.94.54, 9903.94.55, 9903.94.62, and 9903.94.63, automobile parts, as provided for in subdivision (g) of U.S. note 33 to this subchapter

Effective from January 1, 2025

9903.94.32

10%

Effective with respect to entries on or after [ ], parts of passenger vehicles and light trucks of the United Kingdom, classified in the subheadings enumerated in subdivision (j) of U.S. note 33 to this subchapter. [Compilers note: This heading is effective on or after June 30, 2025. For more information, see 90 Fed. Reg. 27851.]

Applies to origin: GB

Effective from January 1, 2025

9903.94.33

10%

Automobile parts the product of the United Kingdom as provided for in subdivision (q) of U.S. note 33 to this subchapter.

Applies to origin: GB

Effective from February 25, 2026

9903.94.42

15.0%

Parts of passenger vehicles and light trucks that are products of Japan as provided for subdivision (l) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 15 percent as provided for in subdivision (m) of U.S. note 33 to this subchapter.

Applies to origin: JP

Effective from January 1, 2025

9903.94.43

15.0%

Parts of passenger vehicles and light trucks that are products of Japan as provided for in subdivision (l) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 15 percent as provided for in subdivision (m) of U.S. note 33 to this subchapter.

Applies to origin: JP

Effective from January 1, 2025

9903.94.44

15.0%

Automobile parts the product of the European Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 15 percent, as provided for in subdivision (r) of U.S. note 33 to this subchapter.

Applies to origin: EU

Effective from February 25, 2026

9903.94.45

15.0%

Automobile parts the product of the European Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 15 percent, as provided for in subdivision (r) of U.S. note 33 to this subchapter.

Applies to origin: EU

Effective from February 25, 2026

9903.94.52

15.0%

Parts of passenger vehicles and light trucks that are products of the European Union as specified in subdivision (o) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivision (m) of U.S. note 33 to this subchapter) rate of duty under column 1 equal to or greater than 15 percent.

Applies to origin: EU

Effective from January 1, 2025

9903.94.53

15.0%

Parts of passenger vehicles and light trucks that are products of the European Union as specified in subdivision (o) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivision (m) of U.S. note 33 to this subchapter) rate of duty under column1 less than 15 percent.

Applies to origin: EU

Effective from January 1, 2025

9903.94.54

15.0%

Automobile parts the product of Japan with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 15 percent, as provided for in subdivision (r) of U.S. note 33 to this subchapter.

Applies to origin: JP

Effective from February 25, 2026

9903.94.55

15.0%

Automobile parts the product of Japan with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 15 percent, as provided for in subdivision (r) of U.S. note 33 to this subchapter.

Applies to origin: JP

Effective from February 25, 2026

9903.94.62

15.0%

Parts of passenger vehicles and light trucks that are products of South Korea as specified in subdivisions (g) and (t) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivision (m) of U.S. note 33 to this subchapter) rate of duty under column 1-General or column 1-Special equal to or greater than 15 percent

Applies to origin: KR

Effective from February 25, 2026

9903.94.63

15.0%

Parts of passenger vehicles and light trucks that are products of South Korea as specified in subdivisions (g) and (t) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivision (m) of U.S. note 33 to this subchapter) rate of duty under column 1-General or column 1-Special less than 15 percent

Applies to origin: KR

Effective from February 25, 2026

9903.94.64

15.0%

Parts of passenger vehicles and light trucks that are products of South Korea as specified in subdivisions (r) and (t) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivision (m) of U.S. note 33 to this subchapter) rate of duty under column 1-General or column 1-Special equal to or greater than 15 percent

Applies to origin: KR

Effective from February 25, 2026

9903.94.65

15.0%

Parts of passenger vehicles and light trucks that are products of South Korea as specified in subdivisions (r) and (t) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivision (m) of U.S. note 33 to this subchapter) rate of duty under column 1-General or column 1-Special less than 15 percent

Applies to origin: KR

Effective from February 25, 2026

SECTION_232_MHDV

9903.74.08

The duty provided in the applicable subheading + 25%

Medium- and heavy-duty vehicle parts, as provided for in subdivision (i) of U.S. note 38 to this subchapter.

Effective from February 25, 2026

9903.88.03

LIST_1

The duty provided in the applicable subheading + 25%

Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)

Applies to origin: CN

Effective from August 23, 2018

Related CBP rulings

N356987 December 29, 2025

The tariff classification of a pallet jack and wheel from China

The first item under consideration, model number HPT25, is a manual pallet jack used to lift and move palletized loads. It has a handle, a hydraulic pump system, and forks, which are metal arms that slide underneath a pallet or skid. The ha

N354436 October 17, 2025

The tariff classification of solid tires from China

The item under consideration are solid tires, part number 280-1346, stated as being made of Ethylene Propylene Diene Monomer rubber (EPDM), which is a synthetic form of rubber. These solid tires are designed for use with the “MartCart,” an

N317439 March 3, 2021

The tariff classification of a cured-on tire and press-on tire from Sri Lanka

The first item under consideration is a cured-on tire, part number 38.1306.1391, designed for a scissor lift aerial work platform truck. The tire is composed of a casted steel wheel or hub with vulcanized rubber cured to the wheel. Once cur

N303955 April 24, 2019

The tariff classification of used tires from multiple countries

In your request, you posit the following import scenario. Casing Connections collects truck tire casings from all over Canada.

N291624 November 8, 2017

THE COUNTRY OF ORIGIN MARKING OF AGRICULTURAL TIRES FROM THE NETHERLANDS

The item under consideration has been identified as the Magna AG24, which is sized at 24R20.5.

N280251 October 24, 2016

The tariff classification of solid tires from China and Taiwan

The item under consideration has been identified as a new tire, manufactured from solid rubber, designated as “Not-For-Highway Service” (NHS) that will be imported as a continuous band of vulcanized rubber.

N267697 September 10, 2015

The tariff classification and status under the North American Free Trade Agreement (NAFTA), of retreaded Off the Road (OTR) or earthmoving tires from Canada; Article 509

The tariff classification and status under the North American Free Trade Agreement (NAFTA), of retreaded Off the Road (OTR) or earthmoving tires from Canada; Article 509

N100717 April 29, 2010

The tariff classification of a cushion tire.

A description and photos of the production process were included with your request. The article in question is a cushion tire which is completely filled with layers of rubber. Pneumatic tires are imported into Canada where workers spread th

H89335 March 13, 2002

The tariff classification of Industrial Solid Rubber and Solid Rubber Cushion Tires from Canada, Japan and Taiwan

New York Ruling H88772 was issued. This ruling corrects a clerical error contained in New York Ruling NY H88772. In that ruling Shun Gin Rubber Industry Company Ltd. was incorrectly identified as a client of Toyota Tsusho America, Inc. Shun

H88772 March 5, 2002

The tariff classification of Industrial Solid Rubber and Solid Rubber Cushion Tires from Canada, Japan and Taiwan

You submitted descriptive literature on Solid Cushion and Solid Rubber Push-on Tires.

F84554 September 18, 2000

The tariff classification and status under the North American Free Trade Agreement (NAFTA), of retreaded truck tires from Canada; Article 509

The tariff classification and status under the North American Free Trade Agreement (NAFTA), of retreaded truck tires from Canada; Article 509

F82110 March 23, 2000

The tariff classification and status under the North American Free Trade Agreement (NAFTA), of retreaded truck tires from Canada; Article 509

The tariff classification and status under the North American Free Trade Agreement (NAFTA), of retreaded truck tires from Canada; Article 509

Other codes in heading 4012

View all codes in heading 4012 →

Duty by origin country

The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 4012.19.40.00 from each major US trading partner.

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