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 raw rubber (such as latex, uncompounded rubber) to semi-finished products (such as unvulcanized rubber sheets, strips) and final products (such as tires, rubber hoses, footwear, etc.). However, certain rubber articles may be classified in other chapters, such as rubber clothing in Chapter 61, and rubber mechanical parts in Chapter 84. This chapter is the core chapter for the classification of goods in the rubber industry. Heading 4011 covers new pneumatic rubber tires, used for various vehicles, aircraft, motorcycles, bicycles, etc. It includes subheadings 401110 (for motor cars), 401120 (for buses or lorries), 401130 (for aircraft), 401140 (for motorcycles), 401150 (for bicycles), etc. This heading only includes new tires, not retreaded tires (4012) or solid tires (4013). Tires are usually composed of rubber tread, carcass, steel belt layers, etc. Code 401140 is a 6-digit subheading: 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 '40' represent subheading 401140 (for motorcycles). Therefore, 401140 specifically refers to new pneumatic rubber tires for motorcycles. Note: The first 4 digits 4011 are an internationally harmonized heading, and the 5th-6th digits in HS are '40', but countries may further subdivide according to national circumstances (e.g., China's 8-digit tariff line may further distinguish motorcycle types or tire specifications). This product is a new pneumatic rubber tire specifically for motorcycles, which conforms to the description of heading 4011 'new pneumatic rubber tires', and subheading 401140 explicitly specifies 'for motorcycles'. It is not classified under 401110 (for motor cars) or 401120 (for buses or lorries) because motorcycles are not motor cars or buses/lorries; nor under 401150 (for bicycles) because motorcycles and bicycles have different power modes. Therefore, it is classified under 401140.

Product Name: Declare the commodity name, which should be accurately described as 'new pneumatic rubber tires for motorcycles', avoiding general names such as 'tires'. Use: Specify the type of vehicle for which the tire is suitable, such as 'for motorcycles', and can be specific to the model (e.g., two-wheeled motorcycle, off-road motorcycle). Brand: Fill in the brand name of the tire (e.g., Michelin, Bridgestone); if no brand, fill in 'no brand'. Model: Fill in the specification and model of the tire, such as '120/70-17', including section width, aspect ratio, rim diameter, etc. Whether new pneumatic tire: Confirm that the tire is new and pneumatic, not retreaded or solid. Usually declared as 'new pneumatic rubber tire'. Rubber type: Indicate the main rubber component, such as natural rubber, synthetic rubber, or mixed rubber. Specifications and dimensions: Provide dimensions such as outer diameter, section width, rim diameter, etc., for customs verification. Customs declaration example: Product Name: New pneumatic rubber tires for motorcycles Use: For motorcycles Brand: MICHELIN Model: 120/70-17 Whether new pneumatic tire: New pneumatic rubber tire Rubber type: Synthetic rubber Specifications and dimensions: Outer diameter 600mm, section width 120mm, rim diameter 17 inches Remarks: Suitable for two-wheeled motorcycles Misclassifying motorcycle tires as automobile tires (401110), leading to incorrect tax rates and regulatory conditions. Not distinguishing between new tires and retreaded tires; retreaded tires should be classified under 4012, and incorrect declaration may be suspected of smuggling. Inaccurate declaration of brand and model, affecting customs valuation and intellectual property protection. Ignoring the pneumatic nature of the tire; solid tires should be classified under 4013.

Core basis for classification: 1. The product is a new pneumatic rubber tire; 2. It is specially designed for motorcycles. According to the 'Import and Export Tariff' and 'HS Explanatory Notes', heading 4011 includes new pneumatic rubber tires, and subheading 401140 explicitly specifies for motorcycles. Note: The definition of motorcycle refers to the 'Tariff' notes, usually referring to two-wheeled or three-wheeled motor vehicles, excluding electric bicycles (classified under 8711) or bicycles with auxiliary pedals (classified under 8712). If a tire can be used for multiple vehicles, it is classified according to its principal use. 401110 New pneumatic rubber tires for motor cars: Used for motor cars (including sedans, SUVs, etc.), while 401140 is for motorcycles. The difference lies in the vehicle type; motorcycles are not motor cars. 401120 New pneumatic rubber tires for buses or lorries: Used for buses, lorries, and other transport vehicles; tire size and load capacity are usually larger than motorcycle tires. 401150 New pneumatic rubber tires for bicycles: Used for bicycles (including electric bicycles? Note electric bicycles may be classified under 8711, but tires may still be classified under 401150); motorcycle tires are wider, heavier, and have higher speed ratings. 401170 Other new pneumatic rubber tires (e.g., for agricultural, industrial vehicles): Used for off-road vehicles or special purposes; motorcycle tires are used on roads. 4012 Retreaded or used pneumatic tires: 4012 is for retreaded or used tires; 401140 is only for new tires. Is the tire a new pneumatic rubber tire? Is it specially designed for motorcycles? Is it used for motor cars or buses/lorries? Is it used for bicycles? Is it retreaded or used?

Are the HS codes for motorcycle tires and electric vehicle tires the same? Not necessarily. Electric motorcycles (such as electric two-wheeled motorcycles) are classified under 8711, and their tires, if pneumatic rubber tires, are still classified under 401140. However, electric bicycles (with a maximum design speed not exceeding 25 km/h and motor power not exceeding 400W) are classified under 8711 or 8712? In fact, electric bicycles are usually classified under 8711.6000 (China tariff line), and their tires may be classified under 401150 (for bicycles). Therefore, it needs to be determined based on the vehicle type. How to inquire about the import tax rate for 401140? Import tax rates include MFN rate, general rate, VAT, consumption tax, etc. They can be queried through the official website of the General Administration of Customs of China, the International Trade Single Window, or the 'Import and Export Tariff'. Note that rates may vary due to trade agreements (such as RCEP), and a certificate of origin may be required. It is recommended to use official tariff query tools or consult a customs broker. What are the declaration elements for motorcycle tires? The main declaration elements include: product name, use, brand, model, whether new pneumatic tire, rubber type, specifications and dimensions, etc. The specific requirements are subject to customs requirements; refer to the 'Catalogue of Specifications for Declaration of Import and Export Commodities of the People's Republic of China'. What is the classification difference between motorcycle tires and automobile tires? The main difference lies in the applicable vehicle type. Motorcycle tires are used for motorcycles (two-wheeled or three-wheeled motor vehicles) and are classified under 401140; automobile tires are used for motor cars (401110) or buses/lorries (401120). If a tire can be used for multiple vehicles, it is classified according to its principal use. Which code should retreaded motorcycle tires be classified under? Retreaded tires are classified under heading 4012, and the specific subheading depends on the vehicle type. Retreaded motorcycle tires should be classified under 401220 (retreaded pneumatic tires, for motorcycles? Need to verify: subheadings of 4012 include 401211 (for motor cars), 401212 (for buses or lorries), 401213 (for aircraft), 401219 (other), 401220 (used pneumatic tires)? In fact, 4012 includes retreaded tires and used tires; subheadings 401211-401219 are for retreaded tires, and 401220 is for used tires. Retreaded motorcycle tires should be classified under 401219 (other retreaded pneumatic tires). What regulatory conditions are required for the import of motorcycle tires? Imported motorcycle tires usually need to comply with China Compulsory Certification (CCC) requirements, and may involve customs regulatory conditions 'A' (Entry Goods Clearance Form) or 'L' (Civil Commodity Entry Verification). The specifics need to be confirmed according to the 'Customs Regulatory Conditions Code Table'. In addition, a certificate of origin, quality inspection report, etc., may be required. If motorcycle tires are used for racing, will the code be different? No. HS codes are mainly classified based on the commodity itself and its use; racing motorcycle tires still belong to pneumatic rubber tires for motorcycles and are classified under 401140. However, if they are solid tires or non-pneumatic tires, they are classified under 4013. How to declare motorcycle tires for cross-border e-commerce retail? For cross-border e-commerce retail import of motorcycle tires, declaration should be made through the cross-border e-commerce platform, providing order, payment, and logistics information. The HS code is still 401140, but cross-border e-commerce retail import tax policies may apply (such as single transaction limit, annual limit). For details, refer to the announcement of the General Administration of Customs on cross-border e-commerce retail imports.