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 major categories: raw materials, semi-finished products, and finished products, ranging from rubber in primary forms to final products such as tires, rubber hoses, and rubber belts. Rubber tires, as important accessories for means of transport, require comprehensive determination of classification based on factors such as material, use, and structure. Heading 4011 covers new pneumatic tires of rubber, including those for various vehicles, aircraft, toys, and other uses. Under this heading, further subdivision is made according to vehicle type and tire characteristics, such as motor cars, passenger motor vehicles, bicycles, motorcycles, etc. Tires for mining or industrial vehicles, as special-purpose tires, must meet specific tread design requirements (such as herringbone) and applicable scenario requirements. Code 401163 is a 6-digit subheading: the first 2 digits 40 represent Chapter 40 rubber and articles thereof; digits 3-4, 11, represent heading 4011, i.e., new pneumatic tires of rubber; digits 5-6, 63, are the subheading, specifically referring to new pneumatic tires of rubber, of a kind used on mining or industrial vehicles, having a herringbone tread. The 5th digit 6 indicates tires for mining or industrial vehicles, and the 6th digit 3 further limits it to a herringbone tread design. This code applies only to new tires and must simultaneously satisfy the use and tread pattern requirements. This commodity is classified under 401163 rather than other tire codes because its use is for mining or industrial vehicles and its tread is of herringbone design. Compared with 4011.20 (for motor cars) or 4011.40 (for motorcycles), the use and tread characteristics are clearly different; compared with 4011.61 (for agricultural or forestry vehicles), although both have herringbone treads, the applicable vehicle types differ. Therefore, both conditions of 'mining or industrial vehicles' and 'herringbone tread' must be satisfied simultaneously.

Product name: The specific name of the declared commodity should include 'new pneumatic tires of rubber' as well as use and tread characteristics, such as 'new pneumatic tires of rubber, of a kind used on mining vehicles, having a herringbone tread'. Use: Clearly specify the vehicle type for which the tires are suitable, such as mining vehicles, industrial vehicles (forklifts, loaders, etc.), and it must be specific to the vehicle model. Brand: Fill in the brand name of the tires; if there is no brand, write 'no brand'. Model: The specification and model of the tires, such as '23.5-25', etc., should include parameters such as section width and rim diameter. Tread pattern: Describe the tread pattern type, which must be clearly stated as 'herringbone' or 'herringbone pattern'. Whether new tire: Declare whether it is a brand-new tire, which must be 'new'. Material: The main material of the tires, usually 'rubber', and natural rubber or synthetic rubber may be further indicated. Customs declaration example: Product name: New pneumatic tires of rubber, of a kind used on mining vehicles, having a herringbone tread Use: Mining vehicles (such as mining dump trucks) Brand: XX brand Model: 23.5-25 Tread pattern: Herringbone Whether new tire: New Material: Rubber Specification: Section width 23.5 inches, rim diameter 25 inches Quantity: 10 pieces Remarks: Suitable for mining industrial vehicles, not for agricultural or forestry use. Mistakenly classifying herringbone tires for agricultural or forestry vehicles under this code; they should actually be classified under 401161. Failure to specify the tread pattern as herringbone, which may lead to classification under other subheadings. Mistakenly declaring retreaded tires as new tires; this code applies only to new pneumatic tires.

The core basis for classification is the Import and Export Tariff and HS Explanatory Notes. First, the commodity must be new pneumatic tires of rubber (heading 4011). Second, the use must be for mining or industrial vehicles, excluding agricultural, forestry, construction, and other vehicles (unless clearly industrial vehicles). Finally, the tread pattern must be of herringbone design, which is the key characteristic of this subheading. All three are indispensable and must be satisfied simultaneously. 401161 New pneumatic tires of rubber, of a kind used on agricultural or forestry vehicles, having a herringbone tread: Different use: 401161 applies to agricultural or forestry vehicles, such as tractors and harvesters; 401163 applies to mining or industrial vehicles, such as mining trucks and forklifts. Both have herringbone treads, but vehicle type is the core difference. 401162 New pneumatic tires of rubber, of a kind used on agricultural or forestry vehicles, having a non-herringbone tread: Both use and tread pattern differ: 401162 is for agricultural or forestry vehicles and has a non-herringbone tread; 401163 is for mining or industrial vehicles and has a herringbone tread. 401169 Other new pneumatic tires of rubber, of a kind used on mining or industrial vehicles: Different tread pattern: 401169 has other tread patterns (non-herringbone); 401163 specifically refers to herringbone tread. If the tire has a herringbone tread, it must be classified under 401163. 401120 New pneumatic tires of rubber, of a kind used on motor cars: Different use: 401120 is for motor cars (including sedans, SUVs, etc.); 401163 is for mining or industrial vehicles. The uses are completely different, and 401120 has no tread pattern restriction. 401140 New pneumatic tires of rubber, of a kind used on motorcycles: Different use: 401140 is for motorcycles; 401163 is for mining or industrial vehicles. Motorcycle tires usually have specific specifications and patterns, significantly different from industrial vehicles. Are the tires brand-new pneumatic tires of rubber? Is the use for mining or industrial vehicles? Is the tread pattern clearly herringbone? Are agricultural, forestry, construction, and other vehicles excluded? Have the applicable scopes of adjacent codes been checked?

How to determine whether tires are 'of a kind used on mining or industrial vehicles'? It is mainly based on vehicle type. Mining vehicles include mining dump trucks, underground transport vehicles, etc.; industrial vehicles include forklifts, loaders, port tractors, etc. If the tires are used on agricultural tractors, combine harvesters, etc., they do not fall under this code. It is recommended to refer to vehicle manuals or industry standards and, if necessary, provide proof of vehicle use. How is herringbone tread identified? Herringbone tread refers to a tread pattern arranged in a V-shape or herringbone arrangement, usually used to enhance grip and self-cleaning ability. When declaring, tire tread pictures or drawings should be provided, and 'herringbone' should be indicated. If the pattern is ribbed, block, mixed, etc., it is not classified under this code. If tires can be used on both mining vehicles and agricultural vehicles, how should they be classified? According to the General Rules for the Interpretation of the Harmonized System, classification should be based on the principal use. If the principal use cannot be determined, reference may be made to the vehicle manufacturer's design intent, sales market, etc. Usually, tires specifically for mining or industrial vehicles will be clearly marked; if they are general-purpose, caution is required, and it is recommended to apply to customs for advance classification. Can retreaded industrial tires with herringbone tread be classified under 401163? No. 401163 applies only to new pneumatic tires of rubber. Retreaded tires should be classified under 4012 (retreaded or used pneumatic tires). If the herringbone tread of a retreaded tire is used on mining or industrial vehicles, it is classified under 4012.20 or another corresponding subheading. Is it necessary to provide the tire specification and model when declaring? Yes. Specification and model are important declaration elements that help customs confirm the use and characteristics of the tires. Complete specifications should be provided, such as section width, rim diameter, ply rating, etc. For example, '23.5-25 16PR' means section width 23.5 inches, rim diameter 25 inches, 16 ply rating. How to check the tariff rate for 401163? Tariff rates are adjusted according to national policies. It is recommended to check the latest rates through the General Administration of Customs website, China International Trade Single Window, or the Import and Export Tariff. At the same time, attention may be paid to preferential rates under free trade agreements, if applicable. If the tire tread is herringbone but used on construction vehicles, which code should it be classified under? Construction vehicles are generally not considered mining or industrial vehicles. If construction vehicle tires have a herringbone tread, they may be classified under 4011.69 (other, of a kind used on mining or industrial vehicles) or 4011.62 (of a kind used on agricultural or forestry vehicles, having a non-herringbone tread)? In fact, construction vehicles may be regarded as a type of industrial vehicle, but this must be judged according to the specific vehicle model. It is recommended to refer to the HS Explanatory Notes or apply for advance classification. How to correctly declare the HS code for mining tires sold via cross-border e-commerce? When declaring via cross-border e-commerce, it is necessary to ensure that the commodity conforms to the description of 401163. Product name, use, tread pattern, and other elements should be truthfully filled in. If it is a small parcel sent directly by mail, the declaration may be simplified but accurate classification is still required. It is recommended to consult a professional customs broker to avoid customs clearance delays caused by classification errors.