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HS heading 40.12: Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber

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Key facts

Heading
40.12
Description
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber
Chapter
40: Rubber and articles thereof
Subheadings
6
Edition
HS2022

Summary

HS heading 40.12 covers retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber. It is in chapter 40 (rubber and articles thereof). It is split into 6 subheadings: 4012.11 (retreaded tyres, of a kind used on motor cars (including station wagons and racing cars)), 4012.12 (retreaded tyres, of a kind used on buses or lorries), 4012.13 (retreaded tyres, of a kind used on aircraft), 4012.19 (retreaded tyres, other), 4012.20 (used pneumatic tyres) and 4012.90 (other). National tariff lines under heading 40.12 are live on border.bot for the United States (24 lines, also used by 1 other country).

What this code covers

HS heading 40.12 covers retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber.

It is split into 6 subheadings: 4012.11 (retreaded tyres, of a kind used on motor cars (including station wagons and racing cars)), 4012.12 (retreaded tyres, of a kind used on buses or lorries), 4012.13 (retreaded tyres, of a kind used on aircraft), 4012.19 (retreaded tyres, other), 4012.20 (used pneumatic tyres) and 4012.90 (other).

  • 4012.11Retreaded tyres: Of a kind used on motor cars (including station wagons and racing cars)
  • 4012.12Retreaded tyres: Of a kind used on buses or lorries
  • 4012.13Retreaded tyres: Of a kind used on aircraft
  • 4012.19Retreaded tyres: Other
  • 4012.20Used pneumatic tyres
  • 4012.90Other

What it doesn’t cover

Other goods of chapter 40 are classified in its other 16 headings, listed below.

  • 40.01Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
  • 40.02Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip
  • 40.03Reclaimed rubber in primary forms or in plates, sheets or strip
  • 40.04Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
  • 40.05Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
  • 40.06Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
  • 40.07Vulcanised rubber thread and cord
  • 40.08Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
  • 40.09Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
  • 40.10Conveyor or transmission belts or belting, of vulcanised rubber
  • 40.11New pneumatic tyres, of rubber
  • 40.13Inner tubes, of rubber
  • 40.14Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber
  • 40.15Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber
  • 40.16Other articles of vulcanised rubber other than hard rubber
  • 40.17Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber

How it is structured

Heading 40.12 is one of 17 headings in chapter 40. Its first two digits, 40, are the chapter; the next two, 12, number the heading within it. Its subheadings add two more digits (4012.11, 4012.12, 4012.13).

In other countries

National tariff lines under heading 40.12 are live on border.bot for the United States (24 lines, also used by 1 other country).

Frequently asked questions

What does HS heading 40.12 cover?

HS heading 40.12 covers retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber.

Which chapter is HS heading 40.12 in?

HS heading 40.12 is in chapter 40 (rubber and articles thereof).

How many subheadings does HS heading 40.12 have?

HS heading 40.12 has 6 subheadings: 4012.11 (retreaded tyres, of a kind used on motor cars (including station wagons and racing cars)), 4012.12 (retreaded tyres, of a kind used on buses or lorries), 4012.13 (retreaded tyres, of a kind used on aircraft), 4012.19 (retreaded tyres, other), 4012.20 (used pneumatic tyres) and 4012.90 (other).

Which countries’ tariffs list national lines under HS heading 40.12?

National tariff lines under heading 40.12 are live on border.bot for the United States (24 lines, also used by 1 other country).

Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

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