Chapter 40 covers rubber and articles thereof, including natural rubber, synthetic rubber, reclaimed rubber, unvulcanized rubber, vulcanized rubber and various articles thereof (such as tires, hoses, belts, rubber footwear, etc.). This chapter is the core classification chapter for rubber industry products, covering the complete industrial chain from raw materials to finished products. Heading 4012 covers retreaded tires and used pneumatic tires, including retreaded tires (4012.1) and used pneumatic tires (4012.2). Retreaded tires refer to tires that have been restored to serviceable condition by replacing the tread or sidewall, and their core characteristic is that they have undergone retreading processing rather than being newly manufactured. Code 401219 is a 6-digit subheading: the first 2 digits "40" represent Chapter 40 (rubber and articles thereof); digits 3-4 "12" represent heading 4012 (retreaded or used pneumatic tires); digits 5-6 "19" represent the subheading "other retreaded tires". Under 4012.1, 4012.11 is retreaded tires for motor cars, 4012.12 for motorcycles, 4012.13 for bicycles, and 4012.19 for other uses (such as aircraft, construction machinery, etc.). Therefore, 401219 specifically refers to retreaded tires for uses other than motor cars, motorcycles, and bicycles. The goods are retreaded tires, and their use is not for motor cars, motorcycles, or bicycles, so they are classified under 401219. If they were retreaded tires for motor cars, they should be classified under 401211; for motorcycles, 401212; for bicycles, 401213. If they were new tires, they would be classified under 4011; used tires (not retreaded) under 401220.
Chapter
Chapter 40 covers rubber and articles thereof, including natural rubber, synthetic rubber, reclaimed rubber, unvulcanized rubber, vulcanized rubber and various articles thereof (such as tires, hoses, belts, rubber footwear, etc.). This chapter is the core classification chapter for rubber industry products, covering the complete industrial chain from raw materials to finished products.
Heading
Heading 4012 covers retreaded tires and used pneumatic tires, including retreaded tires (4012.1) and used pneumatic tires (4012.2). Retreaded tires refer to tires that have been restored to serviceable condition by replacing the tread or sidewall, and their core characteristic is that they have undergone retreading processing rather than being newly manufactured.
Digit Breakdown
Code 401219 is a 6-digit subheading: the first 2 digits "40" represent Chapter 40 (rubber and articles thereof); digits 3-4 "12" represent heading 4012 (retreaded or used pneumatic tires); digits 5-6 "19" represent the subheading "other retreaded tires". Under 4012.1, 4012.11 is retreaded tires for motor cars, 4012.12 for motorcycles, 4012.13 for bicycles, and 4012.19 for other uses (such as aircraft, construction machinery, etc.). Therefore, 401219 specifically refers to retreaded tires for uses other than motor cars, motorcycles, and bicycles.
Classification Basis
The goods are retreaded tires, and their use is not for motor cars, motorcycles, or bicycles, so they are classified under 401219. If they were retreaded tires for motor cars, they should be classified under 401211; for motorcycles, 401212; for bicycles, 401213. If they were new tires, they would be classified under 4011; used tires (not retreaded) under 401220.
📝 Declaration Elements
Product Name: Declare the commodity name, and it should indicate "retreaded tires" and the specific use, such as "retreaded aircraft tires". Use: Clearly specify the type of vehicle or equipment on which the tires are used, such as aircraft, construction machinery, agricultural machinery, etc. Brand: Fill in the tire brand or manufacturer name; if no brand, write "none". Specification and Model: Include tire size, ply rating, tread pattern, etc., such as "11R22.5 16PR". Retreading Method: Explain the retreading process, such as "top retreading", "shoulder retreading", or "full retreading". New or Used Status: Declare as "retreaded" rather than "new" or "used tires". Solid or Pneumatic: Indicate the tire type, such as "pneumatic tires" or "solid tires". Product Name: Retreaded Aircraft Tires; Use: Civil Aircraft; Brand: MICHELIN; Specification and Model: H46x18.0-20 20PR; Retreading Method: Full Retreading; New or Used Status: Retreaded; Solid or Pneumatic: Pneumatic Tires. Mistakenly classifying retreaded tires under 4011 (new pneumatic tires), resulting in incorrect tax rates and regulatory conditions. Use declared not specifically, such as only writing "other", which may be questioned by customs for classification. Retreading method not declared, unable to distinguish top retreading from full retreading, affecting classification. Brand and specification/model omitted, resulting in incomplete declaration.
Product Name
Declare the commodity name, and it should indicate "retreaded tires" and the specific use, such as "retreaded aircraft tires".
⚠️ Only writing "tires" without indicating retreaded, or vague description of use.
Use
Clearly specify the type of vehicle or equipment on which the tires are used, such as aircraft, construction machinery, agricultural machinery, etc.
⚠️ Misdeclaring construction machinery tires as motor vehicle tires.
Brand
Fill in the tire brand or manufacturer name; if no brand, write "none".
⚠️ Confusing brand with model, or omitting it.
Specification and Model
Include tire size, ply rating, tread pattern, etc., such as "11R22.5 16PR".
Explain the retreading process, such as "top retreading", "shoulder retreading", or "full retreading".
⚠️ Failure to declare the retreading method, leading to classification disputes.
New or Used Status
Declare as "retreaded" rather than "new" or "used tires".
⚠️ Mistakenly declaring retreaded tires as used tires.
Solid or Pneumatic
Indicate the tire type, such as "pneumatic tires" or "solid tires".
⚠️ Ignoring this element, but it affects classification.
Example： Product Name: Retreaded Aircraft Tires; Use: Civil Aircraft; Brand: MICHELIN; Specification and Model: H46x18.0-20 20PR; Retreading Method: Full Retreading; New or Used Status: Retreaded; Solid or Pneumatic: Pneumatic Tires.
Common Mistakes：
Mistakenly classifying retreaded tires under 4011 (new pneumatic tires), resulting in incorrect tax rates and regulatory conditions.
Use declared not specifically, such as only writing "other", which may be questioned by customs for classification.
Retreading method not declared, unable to distinguish top retreading from full retreading, affecting classification.
Brand and specification/model omitted, resulting in incomplete declaration.
🎯 Classification Logic
Core basis for classification: 1) The goods must be retreaded tires, i.e., restored to serviceable condition by replacing the tread or sidewall; 2) The use is not for motor cars, motorcycles, or bicycles; 3) If new tires, classify under 4011; used tires under 401220; 4) The retreading process does not affect the subheading but must be declared. 401211 Retreaded tires for motor cars: Specifically refers to retreaded tires for motor cars (including passenger cars, buses, trucks, etc.), while 401219 is for other uses. 401212 Retreaded tires for motorcycles: Specifically refers to retreaded tires for motorcycles, different use. 401213 Retreaded tires for bicycles: Specifically refers to retreaded tires for bicycles, different use. 401220 Used pneumatic tires: Used tires that have not been retreaded, while 401219 is for tires that have undergone retreading processing. 401110 New pneumatic tires for motor cars: Newly manufactured, not retreaded, and for motor cars. Confirm whether the tires are retreaded (not new or used tires)? Confirm whether the use is not for motor cars, motorcycles, or bicycles? Has the retreading method and specification/model been declared? Are the brand and use clear? Is there any confusion with 401220 (used tires)?
Basis
Core basis for classification: 1) The goods must be retreaded tires, i.e., restored to serviceable condition by replacing the tread or sidewall; 2) The use is not for motor cars, motorcycles, or bicycles; 3) If new tires, classify under 4011; used tires under 401220; 4) The retreading process does not affect the subheading but must be declared.
Confused Codes：
401211 - Retreaded tires for motor cars
Specifically refers to retreaded tires for motor cars (including passenger cars, buses, trucks, etc.), while 401219 is for other uses.
401212 - Retreaded tires for motorcycles
Specifically refers to retreaded tires for motorcycles, different use.
401213 - Retreaded tires for bicycles
Specifically refers to retreaded tires for bicycles, different use.
401220 - Used pneumatic tires
Used tires that have not been retreaded, while 401219 is for tires that have undergone retreading processing.
401110 - New pneumatic tires for motor cars
Newly manufactured, not retreaded, and for motor cars.
Self-Check：
✓ Confirm whether the tires are retreaded (not new or used tires)?
✓ Confirm whether the use is not for motor cars, motorcycles, or bicycles?
✓ Has the retreading method and specification/model been declared?
✓ Are the brand and use clear?
✓ Is there any confusion with 401220 (used tires)?
❓ FAQ
How to determine whether a tire is retreaded or new? Retreaded tires usually have grinding marks, new tread rubber joints, and the sidewall may be marked with "RETREAD" or "retreaded". New tires do not have these characteristics. When declaring, a retreading process description must be provided. Which code should retreaded tires for construction machinery be classified under? Retreaded tires for construction machinery belong to other retreaded tires and should be classified under 401219. If for motor cars, 401211; for motorcycles, 401212; for bicycles, 401213. What are the declaration elements for retreaded aircraft tires? Need to declare product name, use (aircraft), brand, specification/model, retreading method, new or used status, solid or pneumatic, etc. For details, refer to the customs declaration form filling specifications. What is the export tax rebate rate for 401219? The export tax rebate rate may be adjusted with policy changes. Please check the latest export tax rebate rate database or consult the local customs. Usually retreaded tires may enjoy tax rebates, but official data shall prevail. What regulatory documents are required for importing retreaded tires? Importing retreaded tires may involve CCC certification, registration of used mechanical and electrical products, etc., depending on the use and country of origin. It is recommended to consult customs or professional institutions in advance. If retreaded tires are used for agricultural machinery, are they classified under 401219? Yes, retreaded tires for agricultural machinery are not for motor cars, motorcycles, or bicycles and should be classified under 401219. When declaring, indicate the use as "agricultural machinery". What is the difference in HS codes between retreaded tires and used tires? Retreaded tires are classified under 4012.1 (such as 401219), and used tires under 401220. Retreaded tires have been processed to restore performance, while used tires have only been used and not retreaded. How to query the tariff rate for 401219? You can obtain the latest tariff rate by entering code 401219 on the General Administration of Customs website, China International Trade Single Window, or professional tariff query tools. Note that tariff rates may vary by country and trade agreement.
Q: How to determine whether a tire is retreaded or new?
A: Retreaded tires usually have grinding marks, new tread rubber joints, and the sidewall may be marked with "RETREAD" or "retreaded". New tires do not have these characteristics. When declaring, a retreading process description must be provided.
Q: Which code should retreaded tires for construction machinery be classified under?
A: Retreaded tires for construction machinery belong to other retreaded tires and should be classified under 401219. If for motor cars, 401211; for motorcycles, 401212; for bicycles, 401213.
Q: What are the declaration elements for retreaded aircraft tires?
A: Need to declare product name, use (aircraft), brand, specification/model, retreading method, new or used status, solid or pneumatic, etc. For details, refer to the customs declaration form filling specifications.
Q: What is the export tax rebate rate for 401219?
A: The export tax rebate rate may be adjusted with policy changes. Please check the latest export tax rebate rate database or consult the local customs. Usually retreaded tires may enjoy tax rebates, but official data shall prevail.
Q: What regulatory documents are required for importing retreaded tires?
A: Importing retreaded tires may involve CCC certification, registration of used mechanical and electrical products, etc., depending on the use and country of origin. It is recommended to consult customs or professional institutions in advance.
Q: If retreaded tires are used for agricultural machinery, are they classified under 401219?
A: Yes, retreaded tires for agricultural machinery are not for motor cars, motorcycles, or bicycles and should be classified under 401219. When declaring, indicate the use as "agricultural machinery".
Q: What is the difference in HS codes between retreaded tires and used tires?
A: Retreaded tires are classified under 4012.1 (such as 401219), and used tires under 401220. Retreaded tires have been processed to restore performance, while used tires have only been used and not retreaded.
Q: How to query the tariff rate for 401219?
A: You can obtain the latest tariff rate by entering code 401219 on the General Administration of Customs website, China International Trade Single Window, or professional tariff query tools. Note that tariff rates may vary by country and trade agreement.
⚠️ 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.