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 is divided into three levels: raw materials, semi-finished products, and finished products, from rubber in primary forms to final products such as tires, hoses, and belts. Heading 4011 belongs to the finished products section of this chapter and specifically refers to new pneumatic rubber tires, which is an important category of rubber products in international trade. Heading 4011 covers new pneumatic rubber tires, including all types of pneumatic tires used for motor vehicles, bicycles, motorcycles, aircraft, engineering machinery, etc. Under this heading, further subdivision is made according to tire use, vehicle type, tire specifications, etc. 401120 specifically refers to new pneumatic rubber tires used for passenger or freight motor vehicles (such as cars, buses, trucks), and is one of the most important subheadings under 4011. Code 401120 has 6 digits: the first 2 digits "40" represent Chapter 40 (rubber and articles thereof); the 3rd-4th digits "11" represent heading 4011 (new pneumatic rubber tires); the 5th-6th digits "20" represent subheading 401120 (new pneumatic rubber tires for passenger or freight motor vehicles). Therefore, the complete meaning of this code is: new pneumatic rubber tires for passenger or freight motor vehicles. Note that the 5th digit "2" indicates tires for motor vehicles, and the 6th digit "0" indicates the specific type is for passenger or freight vehicles. This commodity is a new pneumatic rubber tire for passenger or freight motor vehicles, which meets the definition of heading 4011 "new pneumatic rubber tires" and is specially used for passenger or freight vehicles, so it is classified under 401120. If used for bicycles, motorcycles, aircraft, etc., it is classified under other subheadings; if it is a retreaded tire, it is classified under 4012; if it is a solid tire, it is classified under 4013. Therefore, use and "new" are the key distinguishing points.
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 is divided into three levels: raw materials, semi-finished products, and finished products, from rubber in primary forms to final products such as tires, hoses, and belts. Heading 4011 belongs to the finished products section of this chapter and specifically refers to new pneumatic rubber tires, which is an important category of rubber products in international trade.
Heading
Heading 4011 covers new pneumatic rubber tires, including all types of pneumatic tires used for motor vehicles, bicycles, motorcycles, aircraft, engineering machinery, etc. Under this heading, further subdivision is made according to tire use, vehicle type, tire specifications, etc. 401120 specifically refers to new pneumatic rubber tires used for passenger or freight motor vehicles (such as cars, buses, trucks), and is one of the most important subheadings under 4011.
Digit Breakdown
Code 401120 has 6 digits: the first 2 digits "40" represent Chapter 40 (rubber and articles thereof); the 3rd-4th digits "11" represent heading 4011 (new pneumatic rubber tires); the 5th-6th digits "20" represent subheading 401120 (new pneumatic rubber tires for passenger or freight motor vehicles). Therefore, the complete meaning of this code is: new pneumatic rubber tires for passenger or freight motor vehicles. Note that the 5th digit "2" indicates tires for motor vehicles, and the 6th digit "0" indicates the specific type is for passenger or freight vehicles.
Classification Basis
This commodity is a new pneumatic rubber tire for passenger or freight motor vehicles, which meets the definition of heading 4011 "new pneumatic rubber tires" and is specially used for passenger or freight vehicles, so it is classified under 401120. If used for bicycles, motorcycles, aircraft, etc., it is classified under other subheadings; if it is a retreaded tire, it is classified under 4012; if it is a solid tire, it is classified under 4013. Therefore, use and "new" are the key distinguishing points.
📝 Declaration Elements
Product name: The specific name of the declared commodity should be accurately described as "new pneumatic rubber tire" and indicate the applicable vehicle type, such as "new pneumatic rubber tire for passenger motor vehicles". Use: Explain the applicable vehicle for the tire, such as "for passenger motor vehicles" or "for freight motor vehicles", and it must be consistent with the HS code subheading. Brand: Declare the brand name of the tire, such as "Michelin", "Bridgestone", etc. If there is no brand, fill in "no brand". Model: The specification model of the tire, such as "205/55R16", should include section width, aspect ratio, structure type, rim diameter, etc. Whether it is a new pneumatic tire: Clearly declare whether it is a new pneumatic tire, and fill in "yes" or "no". This element is key to classification. Material: The main material of the tire is usually rubber; "rubber" may be indicated, and if there are special materials, they need to be explained. Specifications and dimensions: Information such as the outer diameter and section width of the tire helps customs confirm classification. Applicable vehicle model: The specific applicable vehicle model, such as "car", "bus", "truck", etc., should be consistent with the use description. Product name: New pneumatic rubber tire for passenger motor vehicles; Use: For passenger motor vehicles; Brand: Michelin; Model: 205/55R16 91V; Whether it is a new pneumatic tire: Yes; Material: Rubber; Specifications and dimensions: Outer diameter 632mm, section width 205mm; Applicable vehicle model: Car. Mistakenly declaring a retreaded tire as a "new pneumatic tire", which should be classified under 4012 rather than 4011. The use description does not distinguish passenger or freight, which may lead to classification under other subheadings such as 401110. The model is incomplete, such as missing the speed rating, and customs may require supplementary declaration. The brand does not match the actual product, which may cause intellectual property issues or false declaration.
Product name
The specific name of the declared commodity should be accurately described as "new pneumatic rubber tire" and indicate the applicable vehicle type, such as "new pneumatic rubber tire for passenger motor vehicles".
⚠️ Only writing "tire" or "rubber tire" without indicating "new" and "pneumatic", resulting in classification errors.
Use
Explain the applicable vehicle for the tire, such as "for passenger motor vehicles" or "for freight motor vehicles", and it must be consistent with the HS code subheading.
⚠️ The use description is vague, such as "for automobiles", without distinguishing passenger or freight, which may affect subheading classification.
Brand
Declare the brand name of the tire, such as "Michelin", "Bridgestone", etc. If there is no brand, fill in "no brand".
⚠️ The brand does not match the actual product, or the brand is not declared, causing customs questioning.
Model
The specification model of the tire, such as "205/55R16", should include section width, aspect ratio, structure type, rim diameter, etc.
⚠️ The model is incomplete or incorrect, such as missing speed rating or load index.
Whether it is a new pneumatic tire
Clearly declare whether it is a new pneumatic tire, and fill in "yes" or "no". This element is key to classification.
⚠️ Mistakenly declaring a retreaded tire as "yes", resulting in classification errors.
Material
The main material of the tire is usually rubber; "rubber" may be indicated, and if there are special materials, they need to be explained.
⚠️ Failure to declare the material, or mistakenly reporting it as plastic, etc.
Specifications and dimensions
Information such as the outer diameter and section width of the tire helps customs confirm classification.
⚠️ Inconsistent units of dimensions, such as confusing inches and millimeters.
Applicable vehicle model
The specific applicable vehicle model, such as "car", "bus", "truck", etc., should be consistent with the use description.
⚠️ The vehicle model description is too broad and does not specify passenger or freight.
Example： Product name: New pneumatic rubber tire for passenger motor vehicles; Use: For passenger motor vehicles; Brand: Michelin; Model: 205/55R16 91V; Whether it is a new pneumatic tire: Yes; Material: Rubber; Specifications and dimensions: Outer diameter 632mm, section width 205mm; Applicable vehicle model: Car.
Common Mistakes：
Mistakenly declaring a retreaded tire as a "new pneumatic tire", which should be classified under 4012 rather than 4011.
The use description does not distinguish passenger or freight, which may lead to classification under other subheadings such as 401110.
The model is incomplete, such as missing the speed rating, and customs may require supplementary declaration.
The brand does not match the actual product, which may cause intellectual property issues or false declaration.
🎯 Classification Logic
The core criteria for classification are: 1. Whether the commodity is a new pneumatic rubber tire; 2. Whether it is used for passenger or freight motor vehicles. According to the notes to Chapter 40 of the Import and Export Tariff, 4011 applies only to new pneumatic tires, and 401120 specifically refers to those for passenger or freight motor vehicles. If the tire is used for other vehicles (such as bicycles, motorcycles, aircraft) or non-motor vehicles, it is classified under other subheadings. If it is a retreaded tire, it is classified under 4012; if it is a solid tire, it is classified under 4013. 401110 New pneumatic rubber tires for motor cars: 401110 specifically refers to new pneumatic tires for motor cars (such as passenger cars), while 401120 covers passenger or freight motor vehicles, with a broader scope, including buses, trucks, etc. If the tire is clearly used for passenger cars, it should be classified under 401110. 401120 New pneumatic rubber tires for passenger or freight motor vehicles: The difference between this code and 401110 lies in the applicable vehicle type: 401110 is limited to passenger cars, while 401120 includes buses, trucks, etc. If the tire is used for passenger cars, priority should be given to classification under 401110. 401130 New pneumatic rubber tires for aircraft: 401130 is specifically for aircraft, while 401120 is for ground motor vehicles. If the tire is used for aircraft, it should be classified under 401130. 401140 New pneumatic rubber tires for motorcycles: 401140 is specifically for motorcycles, while 401120 is for passenger or freight motor vehicles. If the tire is used for motorcycles, it should be classified under 401140. 4012 Retreaded or used pneumatic tires: 4012 covers retreaded or used pneumatic tires, while 4011 is limited to new pneumatic tires. If the tire is retreaded or used, it should be classified under 4012. Is the tire a new pneumatic rubber tire? Is it used for passenger or freight motor vehicles? Is it used for passenger cars? If so, it should be classified under 401110. Is it used for motorcycles or aircraft? If so, it should be classified under 401140 or 401130. Is it a retreaded or used tire? If so, it should be classified under 4012.
Basis
The core criteria for classification are: 1. Whether the commodity is a new pneumatic rubber tire; 2. Whether it is used for passenger or freight motor vehicles. According to the notes to Chapter 40 of the Import and Export Tariff, 4011 applies only to new pneumatic tires, and 401120 specifically refers to those for passenger or freight motor vehicles. If the tire is used for other vehicles (such as bicycles, motorcycles, aircraft) or non-motor vehicles, it is classified under other subheadings. If it is a retreaded tire, it is classified under 4012; if it is a solid tire, it is classified under 4013.
Confused Codes：
401110 - New pneumatic rubber tires for motor cars
401110 specifically refers to new pneumatic tires for motor cars (such as passenger cars), while 401120 covers passenger or freight motor vehicles, with a broader scope, including buses, trucks, etc. If the tire is clearly used for passenger cars, it should be classified under 401110.
401120 - New pneumatic rubber tires for passenger or freight motor vehicles
The difference between this code and 401110 lies in the applicable vehicle type: 401110 is limited to passenger cars, while 401120 includes buses, trucks, etc. If the tire is used for passenger cars, priority should be given to classification under 401110.
401130 - New pneumatic rubber tires for aircraft
401130 is specifically for aircraft, while 401120 is for ground motor vehicles. If the tire is used for aircraft, it should be classified under 401130.
401140 - New pneumatic rubber tires for motorcycles
401140 is specifically for motorcycles, while 401120 is for passenger or freight motor vehicles. If the tire is used for motorcycles, it should be classified under 401140.
4012 - Retreaded or used pneumatic tires
4012 covers retreaded or used pneumatic tires, while 4011 is limited to new pneumatic tires. If the tire is retreaded or used, it should be classified under 4012.
Self-Check：
✓ Is the tire a new pneumatic rubber tire?
✓ Is it used for passenger or freight motor vehicles?
✓ Is it used for passenger cars? If so, it should be classified under 401110.
✓ Is it used for motorcycles or aircraft? If so, it should be classified under 401140 or 401130.
✓ Is it a retreaded or used tire? If so, it should be classified under 4012.
❓ FAQ
How to determine whether a tire belongs to 401120? First confirm that the tire is a new pneumatic rubber tire and is used for passenger or freight motor vehicles (such as buses, trucks). If used for passenger cars, it should be classified under 401110; if used for motorcycles or aircraft, it is classified under other subheadings. Also note to exclude retreaded tires. What is the difference between 401120 and 401110? 401110 specifically refers to new pneumatic tires for motor cars (such as passenger cars), while 401120 covers new pneumatic tires for passenger or freight motor vehicles (such as buses, trucks). Therefore, if the tire is clearly used for passenger cars, it should be classified under 401110; if used for other passenger or freight vehicles, it should be classified under 401120. Can retreaded tires be classified under 401120? No. 401120 applies only to new pneumatic rubber tires. Retreaded tires should be classified under heading 4012, with further subdivision by use. When declaring, it is necessary to specify "whether it is a new pneumatic tire" as "no". What elements are required when declaring 401120? Product name, use, brand, model, whether it is a new pneumatic tire, material, specifications and dimensions, applicable vehicle model, etc. Among these, "whether it is a new pneumatic tire" and "use" are key classification elements and must be declared accurately. If a tire is used for both buses and trucks, but has the same specifications, how should it be classified? 401120 covers tires for passenger or freight motor vehicles. Therefore, whether used for buses or trucks, as long as it is for passenger or freight motor vehicles, it can be classified under 401120. However, the applicable vehicle model must be specified in the declaration elements. Where can I check the tax rate for 401120? You can consult the Import and Export Tariff of the People's Republic of China or the tax rate table issued by the General Administration of Customs, or obtain the latest tax rate information through customs classification advance rulings or by consulting a professional customs broker. Note that tax rates are adjusted with policy changes and the latest published rates shall prevail. If a 401120 tire is used for engineering machinery, can it still be classified under this code? No. 401120 applies only to passenger or freight motor vehicles. Tires for engineering machinery are usually classified under other subheadings of 4011, such as 401180 (for construction, mining, or industrial handling vehicles). Classification must be accurately based on actual use. What are the consequences of filling in the model incorrectly during declaration? The model is one of the declaration elements. Incorrect filling may lead to customs questioning the classification, and may even trigger risks such as false declaration and unpaid taxes. It is recommended to fill in the complete model strictly according to the markings on the tire sidewall, including section width, aspect ratio, rim diameter, load index, and speed rating.
Q: How to determine whether a tire belongs to 401120?
A: First confirm that the tire is a new pneumatic rubber tire and is used for passenger or freight motor vehicles (such as buses, trucks). If used for passenger cars, it should be classified under 401110; if used for motorcycles or aircraft, it is classified under other subheadings. Also note to exclude retreaded tires.
Q: What is the difference between 401120 and 401110?
A: 401110 specifically refers to new pneumatic tires for motor cars (such as passenger cars), while 401120 covers new pneumatic tires for passenger or freight motor vehicles (such as buses, trucks). Therefore, if the tire is clearly used for passenger cars, it should be classified under 401110; if used for other passenger or freight vehicles, it should be classified under 401120.
Q: Can retreaded tires be classified under 401120?
A: No. 401120 applies only to new pneumatic rubber tires. Retreaded tires should be classified under heading 4012, with further subdivision by use. When declaring, it is necessary to specify "whether it is a new pneumatic tire" as "no".
Q: What elements are required when declaring 401120?
A: Product name, use, brand, model, whether it is a new pneumatic tire, material, specifications and dimensions, applicable vehicle model, etc. Among these, "whether it is a new pneumatic tire" and "use" are key classification elements and must be declared accurately.
Q: If a tire is used for both buses and trucks, but has the same specifications, how should it be classified?
A: 401120 covers tires for passenger or freight motor vehicles. Therefore, whether used for buses or trucks, as long as it is for passenger or freight motor vehicles, it can be classified under 401120. However, the applicable vehicle model must be specified in the declaration elements.
Q: Where can I check the tax rate for 401120?
A: You can consult the Import and Export Tariff of the People's Republic of China or the tax rate table issued by the General Administration of Customs, or obtain the latest tax rate information through customs classification advance rulings or by consulting a professional customs broker. Note that tax rates are adjusted with policy changes and the latest published rates shall prevail.
Q: If a 401120 tire is used for engineering machinery, can it still be classified under this code?
A: No. 401120 applies only to passenger or freight motor vehicles. Tires for engineering machinery are usually classified under other subheadings of 4011, such as 401180 (for construction, mining, or industrial handling vehicles). Classification must be accurately based on actual use.
Q: What are the consequences of filling in the model incorrectly during declaration?
A: The model is one of the declaration elements. Incorrect filling may lead to customs questioning the classification, and may even trigger risks such as false declaration and unpaid taxes. It is recommended to fill in the complete model strictly according to the markings on the tire sidewall, including section width, aspect ratio, rim diameter, load index, and speed rating.
⚠️ 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.