Chapter 40 covers rubber and articles thereof, including natural rubber, synthetic rubber, reclaimed rubber, rubber waste and scrap, and rubber articles. This chapter ranges from raw rubber to various semi-finished and finished products, such as tires, hoses, belts, rubber footwear, etc. Note, however, that certain rubber articles may be classified in other chapters, such as rubber toys in Chapter 95 and rubber medical devices in Chapter 90. Heading 4012 includes retreaded or used pneumatic rubber tires, solid or cushion rubber tires, rubber tire treads, and rubber tire flaps. This heading mainly addresses tire retreading and the trade in used tires, as well as non-pneumatic tires. Among these, used pneumatic tires specifically refer to pneumatic tires that have been used, whether or not they can continue to be used. Code 401220 is a six-digit subheading: the first two digits 40 indicate Chapter 40, rubber and articles thereof; digits 3-4, 12, indicate heading 4012, i.e., retreaded or used pneumatic rubber tires, solid or cushion rubber tires, etc.; digits 5-6, 20, indicate subheading 401220, specifically used pneumatic rubber tires. Note that 401220 applies only to used pneumatic tires and does not include retreaded tires (classified under 401211 to 401219) or solid tires (classified under 401290). The goods are used pneumatic rubber tires; because they have been used and are of the pneumatic type, they are classified under 401220. If they were retreaded tires, they would be classified under 401211 to 401219; if they were solid or cushion tires, they would be classified under 401290. Therefore, classification can be distinguished based on the condition of the tire (used, retreaded) and its structure (pneumatic, solid).
Chapter
Chapter 40 covers rubber and articles thereof, including natural rubber, synthetic rubber, reclaimed rubber, rubber waste and scrap, and rubber articles. This chapter ranges from raw rubber to various semi-finished and finished products, such as tires, hoses, belts, rubber footwear, etc. Note, however, that certain rubber articles may be classified in other chapters, such as rubber toys in Chapter 95 and rubber medical devices in Chapter 90.
Heading
Heading 4012 includes retreaded or used pneumatic rubber tires, solid or cushion rubber tires, rubber tire treads, and rubber tire flaps. This heading mainly addresses tire retreading and the trade in used tires, as well as non-pneumatic tires. Among these, used pneumatic tires specifically refer to pneumatic tires that have been used, whether or not they can continue to be used.
Digit Breakdown
Code 401220 is a six-digit subheading: the first two digits 40 indicate Chapter 40, rubber and articles thereof; digits 3-4, 12, indicate heading 4012, i.e., retreaded or used pneumatic rubber tires, solid or cushion rubber tires, etc.; digits 5-6, 20, indicate subheading 401220, specifically used pneumatic rubber tires. Note that 401220 applies only to used pneumatic tires and does not include retreaded tires (classified under 401211 to 401219) or solid tires (classified under 401290).
Classification Basis
The goods are used pneumatic rubber tires; because they have been used and are of the pneumatic type, they are classified under 401220. If they were retreaded tires, they would be classified under 401211 to 401219; if they were solid or cushion tires, they would be classified under 401290. Therefore, classification can be distinguished based on the condition of the tire (used, retreaded) and its structure (pneumatic, solid).
📝 Declaration Elements
Product name: Declare the product name accurately as "used pneumatic rubber tires"; avoid general names such as "tires." Use: State the use of the tire, such as "for automobiles," "for motorcycles," "for bicycles," etc., which helps with classification. Brand: Fill in the brand name of the tire; if there is no brand, fill in "no brand." Model: Fill in the specification and model of the tire, such as "195/65R15," etc. Condition: Clearly state "used" or "previously used," to distinguish from retreaded or brand new. Whether pneumatic: Confirm whether it is a pneumatic tire; pneumatic tires are classified under 401220, and solid tires under 401290. Source: Such as from scrapped vehicles, excess inventory, etc., which helps customs understand the background of the goods. Product name: used pneumatic rubber tires; Use: for automobiles; Brand: Michelin; Model: 195/65R15; Condition: used; Whether pneumatic: yes; Source: dismantled from scrapped vehicles. Mistakenly classifying retreaded tires under 401220, when they should actually be classified under 401211-401219. Mistakenly classifying solid tires under 401220, when they should actually be classified under 401290. Failure to declare "used" condition, leading to classification errors or violation of solid waste management regulations.
Product name
Declare the product name accurately as "used pneumatic rubber tires"; avoid general names such as "tires."
⚠️ Incorrectly declaring as "rubber tires" or "pneumatic tires" without indicating "used."
Use
State the use of the tire, such as "for automobiles," "for motorcycles," "for bicycles," etc., which helps with classification.
⚠️ Omitting the use or filling in "other," leading to classification disputes.
Brand
Fill in the brand name of the tire; if there is no brand, fill in "no brand."
⚠️ False declaration of brand or inconsistency with the actual goods.
Model
Fill in the specification and model of the tire, such as "195/65R15," etc.
⚠️ Incorrect or missing model information.
Condition
Clearly state "used" or "previously used," to distinguish from retreaded or brand new.
⚠️ Mistakenly declaring retreaded tires as used tires.
Whether pneumatic
Confirm whether it is a pneumatic tire; pneumatic tires are classified under 401220, and solid tires under 401290.
⚠️ Mistakenly declaring solid tires as pneumatic tires.
Source
Such as from scrapped vehicles, excess inventory, etc., which helps customs understand the background of the goods.
⚠️ Vague source description, such as "used goods."
Example： Product name: used pneumatic rubber tires; Use: for automobiles; Brand: Michelin; Model: 195/65R15; Condition: used; Whether pneumatic: yes; Source: dismantled from scrapped vehicles.
Common Mistakes：
Mistakenly classifying retreaded tires under 401220, when they should actually be classified under 401211-401219.
Mistakenly classifying solid tires under 401220, when they should actually be classified under 401290.
Failure to declare "used" condition, leading to classification errors or violation of solid waste management regulations.
🎯 Classification Logic
The core basis for classification is the condition of the tire (used, retreaded) and its structure (pneumatic, solid). 401220 specifically refers to used pneumatic tires, i.e., pneumatic tires that have been used, whether or not they can continue to be used. Retreaded tires are classified under 401211-401219, and solid or cushion tires under 401290. Also note that if used tires are waste and scrap, they may be classified under 4004. 401211 Retreaded pneumatic rubber tires (for automobiles): Retreaded tires have undergone retreading and have new treads, whereas used tires have only been used and not retreaded. 401219 Other retreaded pneumatic rubber tires: Retreaded tires, but for uses other than automobiles, such as motorcycles, bicycles, etc. 401290 Other tires (solid or cushion): Solid or cushion tires, non-pneumatic in structure, whereas 401220 is for pneumatic tires. 400400 Rubber waste and scrap and parings: If used tires have been shredded or can no longer be used as tires, they may be classified under 4004. Is the tire of pneumatic structure? Is the tire used (previously used)? Has the tire been retreaded? Is the tire for automobiles? Has the tire been shredded or is it unusable?
Basis
The core basis for classification is the condition of the tire (used, retreaded) and its structure (pneumatic, solid). 401220 specifically refers to used pneumatic tires, i.e., pneumatic tires that have been used, whether or not they can continue to be used. Retreaded tires are classified under 401211-401219, and solid or cushion tires under 401290. Also note that if used tires are waste and scrap, they may be classified under 4004.
Retreaded tires have undergone retreading and have new treads, whereas used tires have only been used and not retreaded.
401219 - Other retreaded pneumatic rubber tires
Retreaded tires, but for uses other than automobiles, such as motorcycles, bicycles, etc.
401290 - Other tires (solid or cushion)
Solid or cushion tires, non-pneumatic in structure, whereas 401220 is for pneumatic tires.
400400 - Rubber waste and scrap and parings
If used tires have been shredded or can no longer be used as tires, they may be classified under 4004.
Self-Check：
✓ Is the tire of pneumatic structure?
✓ Is the tire used (previously used)?
✓ Has the tire been retreaded?
✓ Is the tire for automobiles?
✓ Has the tire been shredded or is it unusable?
❓ FAQ
What is the difference in HS codes between used pneumatic rubber tires and retreaded tires? Used pneumatic rubber tires are classified under 401220, while retreaded tires are classified under 401211 to 401219. Retreaded tires have undergone retreading and have new treads, whereas used tires have only been used and have not been retreaded. How can it be determined whether a used tire should be classified under 401220? First confirm that the tire is of pneumatic structure, then confirm that the tire is used (previously used) and not retreaded. If these conditions are met, it is classified under 401220. Under which code should solid tires be classified? Solid or cushion rubber tires are classified under 401290, not 401220. 401220 applies only to pneumatic tires. If a used tire has already been shredded, under which code should it be classified? If a used tire has been shredded or can no longer be used as a tire, it may be classified under 400400 (rubber waste and scrap and parings). What declaration elements are required when declaring used pneumatic rubber tires? Product name, use, brand, model, condition (used), whether pneumatic, source, etc. are required. Specific requirements are subject to customs. What are the regulatory conditions for importing used tires? Used tires may involve solid waste management and must comply with national environmental protection regulations. For specific regulatory conditions, please consult the latest customs announcements. How can the export tariff for 401220 be checked? The export tariff rate can be checked through the customs tariff schedule or by using the tariff inquiry system of the General Administration of Customs. Note that rates may change. What is the difference between used pneumatic rubber tires and rubber waste and scrap? Used pneumatic rubber tires can still be used as tires or retreaded, whereas rubber waste and scrap are waste materials that have been shredded and can no longer be used as tires, classified under 400400.
Q: What is the difference in HS codes between used pneumatic rubber tires and retreaded tires?
A: Used pneumatic rubber tires are classified under 401220, while retreaded tires are classified under 401211 to 401219. Retreaded tires have undergone retreading and have new treads, whereas used tires have only been used and have not been retreaded.
Q: How can it be determined whether a used tire should be classified under 401220?
A: First confirm that the tire is of pneumatic structure, then confirm that the tire is used (previously used) and not retreaded. If these conditions are met, it is classified under 401220.
Q: Under which code should solid tires be classified?
A: Solid or cushion rubber tires are classified under 401290, not 401220. 401220 applies only to pneumatic tires.
Q: If a used tire has already been shredded, under which code should it be classified?
A: If a used tire has been shredded or can no longer be used as a tire, it may be classified under 400400 (rubber waste and scrap and parings).
Q: What declaration elements are required when declaring used pneumatic rubber tires?
A: Product name, use, brand, model, condition (used), whether pneumatic, source, etc. are required. Specific requirements are subject to customs.
Q: What are the regulatory conditions for importing used tires?
A: Used tires may involve solid waste management and must comply with national environmental protection regulations. For specific regulatory conditions, please consult the latest customs announcements.
Q: How can the export tariff for 401220 be checked?
A: The export tariff rate can be checked through the customs tariff schedule or by using the tariff inquiry system of the General Administration of Customs. Note that rates may change.
Q: What is the difference between used pneumatic rubber tires and rubber waste and scrap?
A: Used pneumatic rubber tires can still be used as tires or retreaded, whereas rubber waste and scrap are waste materials that have been shredded and can no longer be used as tires, classified under 400400.
⚠️ 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.