Chapter 40 covers rubber and articles thereof, including natural rubber, synthetic rubber, reclaimed rubber, waste and scrap of rubber, and articles of rubber. This chapter ranges from rubber in primary forms (such as latex and raw rubber) to semi-finished products (such as plates, sheets, strips, tubes, and profiles), and then to various finished products (such as tires, rubber footwear, gloves, etc.). However, note that certain rubber articles may be classified in other chapters, such as mechanical parts made of rubber which may be classified in Chapter 84, and rubber toys which are classified in Chapter 95. This chapter is a fundamental chapter for trade classification in the rubber industry. Heading 4011 covers new pneumatic rubber tires, i.e., brand-new pneumatic tires used for various vehicles, aircraft, engineering machinery, etc. This includes tires for motor cars, buses, trucks, motorcycles, bicycles, aircraft, etc. However, it does not include solid tires or semi-solid tires (classified in 4012), retreaded tires (classified in 4012), used tires (classified in 4012), or tire inner tubes (classified in 4013). This heading is one of the most core headings in rubber tire trade. Code 401110 consists of 6 digits. The first 2 digits "40" represent Chapter 40 (rubber and articles thereof). Digits 3-4 "11" represent heading 4011 (new pneumatic rubber tires). Digits 5-6 "10" represent subheading 401110, specifically referring to new pneumatic rubber tires of a kind used on motor cars (including station wagons and racing cars). Therefore, the complete meaning of 401110 is: new pneumatic rubber tires of a kind used on motor cars. Note: Subheading 401110 applies only to motor cars; tires for other vehicles such as buses and trucks are classified in 401120, etc. This commodity is a new pneumatic rubber tire for motor cars, which conforms to the description of heading 4011 "new pneumatic rubber tires," and subheading 401110 is specifically for motor cars. Therefore, it is classified in 401110, not 401120 (for buses or trucks), 401140 (for motorcycles), or 401150 (for bicycles). At the same time, because it is new, it is not classified in 4012 (retreaded or used tires); because it is a pneumatic tire, it is not classified in 4012 as a solid tire.
Chapter
Chapter 40 covers rubber and articles thereof, including natural rubber, synthetic rubber, reclaimed rubber, waste and scrap of rubber, and articles of rubber. This chapter ranges from rubber in primary forms (such as latex and raw rubber) to semi-finished products (such as plates, sheets, strips, tubes, and profiles), and then to various finished products (such as tires, rubber footwear, gloves, etc.). However, note that certain rubber articles may be classified in other chapters, such as mechanical parts made of rubber which may be classified in Chapter 84, and rubber toys which are classified in Chapter 95. This chapter is a fundamental chapter for trade classification in the rubber industry.
Heading
Heading 4011 covers new pneumatic rubber tires, i.e., brand-new pneumatic tires used for various vehicles, aircraft, engineering machinery, etc. This includes tires for motor cars, buses, trucks, motorcycles, bicycles, aircraft, etc. However, it does not include solid tires or semi-solid tires (classified in 4012), retreaded tires (classified in 4012), used tires (classified in 4012), or tire inner tubes (classified in 4013). This heading is one of the most core headings in rubber tire trade.
Digit Breakdown
Code 401110 consists of 6 digits. The first 2 digits "40" represent Chapter 40 (rubber and articles thereof). Digits 3-4 "11" represent heading 4011 (new pneumatic rubber tires). Digits 5-6 "10" represent subheading 401110, specifically referring to new pneumatic rubber tires of a kind used on motor cars (including station wagons and racing cars). Therefore, the complete meaning of 401110 is: new pneumatic rubber tires of a kind used on motor cars. Note: Subheading 401110 applies only to motor cars; tires for other vehicles such as buses and trucks are classified in 401120, etc.
Classification Basis
This commodity is a new pneumatic rubber tire for motor cars, which conforms to the description of heading 4011 "new pneumatic rubber tires," and subheading 401110 is specifically for motor cars. Therefore, it is classified in 401110, not 401120 (for buses or trucks), 401140 (for motorcycles), or 401150 (for bicycles). At the same time, because it is new, it is not classified in 4012 (retreaded or used tires); because it is a pneumatic tire, it is not classified in 4012 as a solid tire.
📝 Declaration Elements
Product Name: Declare the commodity name, which should be accurately described as "new pneumatic rubber tires of a kind used on motor cars," avoiding colloquial terms such as "car tires." Brand: Fill in the brand name of the tire, such as Michelin, Bridgestone, etc. If there is no brand, fill in "no brand." Model: Fill in the specific model or specification of the tire, such as 195/65R15, to facilitate customs identification. Specification and Size: Fill in the tire's section width, aspect ratio, rim diameter, etc., such as 195/65R15. Whether New Tire: Declare whether it is a brand-new tire; should fill in "new." Use: Fill in the specific use, such as "for motor cars," not vaguely filling in "for automobiles." Type: Fill in the tire type, such as "pneumatic tire," to distinguish from solid tires. Product Name: New pneumatic rubber tires of a kind used on motor cars; Brand: Michelin; Model: Primacy 4; Specification and Size: 225/55R17; Whether New Tire: New; Use: For motor cars; Type: Pneumatic tire. Misreporting motor car tires as bus or truck tires, resulting in classification under 401120. Failing to declare "new" status, which may be misclassified as retreaded tires (4012). False declaration of brand and model, affecting customs valuation and classification.
Product Name
Declare the commodity name, which should be accurately described as "new pneumatic rubber tires of a kind used on motor cars," avoiding colloquial terms such as "car tires."
⚠️ Incorrectly declaring as "automobile tires" or "tires," without specifying "for motor cars" and "new."
Brand
Fill in the brand name of the tire, such as Michelin, Bridgestone, etc. If there is no brand, fill in "no brand."
⚠️ Confusing brand with model, or omitting the brand, leading to classification disputes.
Model
Fill in the specific model or specification of the tire, such as 195/65R15, to facilitate customs identification.
⚠️ Incomplete or incorrect model filling, affecting customs document review.
Specification and Size
Fill in the tire's section width, aspect ratio, rim diameter, etc., such as 195/65R15.
⚠️ Only filling in the rim diameter, omitting section width and aspect ratio.
Whether New Tire
Declare whether it is a brand-new tire; should fill in "new."
⚠️ Incorrectly filling in "yes" or "no," or failing to declare, resulting in classification under used tire codes.
Use
Fill in the specific use, such as "for motor cars," not vaguely filling in "for automobiles."
⚠️ Filling in "for trucks" or "for buses," leading to incorrect classification.
Type
Fill in the tire type, such as "pneumatic tire," to distinguish from solid tires.
⚠️ Omitting "pneumatic" or incorrectly filling in "solid."
Example： Product Name: New pneumatic rubber tires of a kind used on motor cars; Brand: Michelin; Model: Primacy 4; Specification and Size: 225/55R17; Whether New Tire: New; Use: For motor cars; Type: Pneumatic tire.
Common Mistakes：
Misreporting motor car tires as bus or truck tires, resulting in classification under 401120.
Failing to declare "new" status, which may be misclassified as retreaded tires (4012).
False declaration of brand and model, affecting customs valuation and classification.
🎯 Classification Logic
The core criteria for classification are: 1. Whether the commodity is a new pneumatic rubber tire; 2. Whether it is used for motor cars. According to the Import and Export Tariff and its notes, heading 4011 includes new pneumatic rubber tires, and subheading 401110 specifically refers to those for motor cars. Note that "motor cars" generally refers to vehicles carrying no more than 9 passengers, including station wagons and racing cars. If the tire is used for other vehicles, it is classified under other subheadings. 401120 New pneumatic rubber tires of a kind used on buses or trucks: 401120 is for buses (generally 10 seats or more) or trucks, while 401110 is only for motor cars (9 seats or fewer). The main difference lies in vehicle type and use. 401140 New pneumatic rubber tires of a kind used on motorcycles: 401140 is specifically for motorcycles; tire size and structure differ from motor car tires, and the use is clearly for motorcycles. 401150 New pneumatic rubber tires of a kind used on bicycles: 401150 is for bicycles; tires are narrower and lower pressure, with obvious differences in specifications and use from motor car tires. 401170 New pneumatic rubber tires of a kind used on agricultural or forestry vehicles and machines: 401170 is for agricultural or forestry vehicles; tires have special tread patterns and structures, differing in use from motor car tires. 401180 New pneumatic rubber tires of a kind used on construction, mining or industrial handling vehicles and machines: 401180 is for engineering vehicles; tires have stronger load-bearing capacity and deeper treads, differing in use and design from motor car tires. Is the tire brand new? Is it used for motor cars (9 seats or fewer)? Is it a pneumatic tire? Are brand, model, and specifications fully declared? Is it confused with bus, truck, or motorcycle tires?
Basis
The core criteria for classification are: 1. Whether the commodity is a new pneumatic rubber tire; 2. Whether it is used for motor cars. According to the Import and Export Tariff and its notes, heading 4011 includes new pneumatic rubber tires, and subheading 401110 specifically refers to those for motor cars. Note that "motor cars" generally refers to vehicles carrying no more than 9 passengers, including station wagons and racing cars. If the tire is used for other vehicles, it is classified under other subheadings.
Confused Codes：
401120 - New pneumatic rubber tires of a kind used on buses or trucks
401120 is for buses (generally 10 seats or more) or trucks, while 401110 is only for motor cars (9 seats or fewer). The main difference lies in vehicle type and use.
401140 - New pneumatic rubber tires of a kind used on motorcycles
401140 is specifically for motorcycles; tire size and structure differ from motor car tires, and the use is clearly for motorcycles.
401150 - New pneumatic rubber tires of a kind used on bicycles
401150 is for bicycles; tires are narrower and lower pressure, with obvious differences in specifications and use from motor car tires.
401170 - New pneumatic rubber tires of a kind used on agricultural or forestry vehicles and machines
401170 is for agricultural or forestry vehicles; tires have special tread patterns and structures, differing in use from motor car tires.
401180 - New pneumatic rubber tires of a kind used on construction, mining or industrial handling vehicles and machines
401180 is for engineering vehicles; tires have stronger load-bearing capacity and deeper treads, differing in use and design from motor car tires.
Self-Check：
✓ Is the tire brand new?
✓ Is it used for motor cars (9 seats or fewer)?
✓ Is it a pneumatic tire?
✓ Are brand, model, and specifications fully declared?
✓ Is it confused with bus, truck, or motorcycle tires?
❓ FAQ
How to query the tariff rate for HS code 401110? You can check the latest import tariff rate, VAT rate, and consumption tax (if applicable) by entering HS code 401110 on the official website of the General Administration of Customs of China, the International Trade Single Window, or third-party query platforms. Note that rates may vary due to trade agreements, origin, etc. It is recommended to refer to the latest official announcements. What is the difference in classification between motor car tires and bus tires? Motor car tires are classified under 401110, applicable to passenger vehicles with 9 seats or fewer; bus tires are classified under 401120, applicable to buses with 10 seats or more. Classification requires accurate judgment based on vehicle type and tire use to avoid incorrect declaration. Can retreaded tires be classified under 401110? No. 401110 only applies to new pneumatic rubber tires. Retreaded tires, used tires, and solid tires are all classified under 4012. When declaring, the tire status must be clearly stated to avoid classification errors and customs penalties due to false declaration. Will the HS code change when exporting tires to different countries? The first 6 digits of the HS code are internationally unified; countries may extend to 8 or 10 digits based on the 6 digits. Therefore, the first 6 digits of 401110 are consistent across countries, but subsequent digits may differ. When exporting, provide the complete code as required by the destination country's customs. Must brand and model be provided when declaring? Yes, brand and model are important declaration elements that help customs determine commodity classification and valuation. If there is no brand, declare "no brand"; the model should be accurately filled in and not omitted. Missing information may cause customs clearance delays or inspections. How do tire specifications and dimensions affect classification? Specifications and dimensions themselves do not change the HS code, but they are auxiliary factors for distinguishing different subheadings. For example, motor car tires and motorcycle tires may be similar in size, but different uses lead to different classifications. When declaring, specifications must still be accurately filled in for customs verification. If a tire is used for racing cars, which code should it be classified under? Racing cars are a type of motor car, so new pneumatic rubber tires for racing cars are still classified under 401110. However, note that if the racing car is a specialized racing car (off-road use), judgment may be needed based on specific use; consulting a professional customs broker is recommended. How to determine the HS code for tires sold via cross-border e-commerce? For tires sold via cross-border e-commerce, first confirm the tire type: if it is a new pneumatic rubber tire for motor cars, it is classified under 401110. Then provide the complete code as required by the destination country. Also, note the declaration differences between personal use and commercial use to avoid underreporting prices or incorrect classification.
Q: How to query the tariff rate for HS code 401110?
A: You can check the latest import tariff rate, VAT rate, and consumption tax (if applicable) by entering HS code 401110 on the official website of the General Administration of Customs of China, the International Trade Single Window, or third-party query platforms. Note that rates may vary due to trade agreements, origin, etc. It is recommended to refer to the latest official announcements.
Q: What is the difference in classification between motor car tires and bus tires?
A: Motor car tires are classified under 401110, applicable to passenger vehicles with 9 seats or fewer; bus tires are classified under 401120, applicable to buses with 10 seats or more. Classification requires accurate judgment based on vehicle type and tire use to avoid incorrect declaration.
Q: Can retreaded tires be classified under 401110?
A: No. 401110 only applies to new pneumatic rubber tires. Retreaded tires, used tires, and solid tires are all classified under 4012. When declaring, the tire status must be clearly stated to avoid classification errors and customs penalties due to false declaration.
Q: Will the HS code change when exporting tires to different countries?
A: The first 6 digits of the HS code are internationally unified; countries may extend to 8 or 10 digits based on the 6 digits. Therefore, the first 6 digits of 401110 are consistent across countries, but subsequent digits may differ. When exporting, provide the complete code as required by the destination country's customs.
Q: Must brand and model be provided when declaring?
A: Yes, brand and model are important declaration elements that help customs determine commodity classification and valuation. If there is no brand, declare "no brand"; the model should be accurately filled in and not omitted. Missing information may cause customs clearance delays or inspections.
Q: How do tire specifications and dimensions affect classification?
A: Specifications and dimensions themselves do not change the HS code, but they are auxiliary factors for distinguishing different subheadings. For example, motor car tires and motorcycle tires may be similar in size, but different uses lead to different classifications. When declaring, specifications must still be accurately filled in for customs verification.
Q: If a tire is used for racing cars, which code should it be classified under?
A: Racing cars are a type of motor car, so new pneumatic rubber tires for racing cars are still classified under 401110. However, note that if the racing car is a specialized racing car (off-road use), judgment may be needed based on specific use; consulting a professional customs broker is recommended.
Q: How to determine the HS code for tires sold via cross-border e-commerce?
A: For tires sold via cross-border e-commerce, first confirm the tire type: if it is a new pneumatic rubber tire for motor cars, it is classified under 401110. Then provide the complete code as required by the destination country. Also, note the declaration differences between personal use and commercial use to avoid underreporting prices or incorrect classification.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.