4012 - Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber:
Sub-classifications
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4012 1300
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4012 19
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4012 20
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4012 90
Overview
This HTS category, 4012, encompasses retreaded or used pneumatic tires of rubber, as well as solid or cushion tires, tire treads, and tire flaps also made of rubber. It specifically addresses rubber articles that have either been previously used and reconditioned (retreaded) or are in a used state and still serviceable. The inclusion of solid and cushion tires, along with associated components like treads and flaps, broadens the scope beyond just pneumatic tire applications.
When considering classification within the broader scope of Section VII and Chapter 40, it is important to distinguish this category from other rubber articles. Unlike raw rubber or finished rubber products that have not undergone use or retreading (which would be classified elsewhere in Chapter 40), 4012 focuses exclusively on tires and related components that have had a prior service life or are designed for specific, non-pneumatic applications. The emphasis is on the condition and nature of the rubber tire product.
Within this category, further distinctions are made to refine classification. Subheading 4012.20 specifically addresses used pneumatic tires, differentiating them from retreaded pneumatic tires. The residual category, 4012.90, is reserved for "Other" items, which would include solid or cushion tires, tire treads, and tire flaps of rubber that do not fall under the specific subcategories of retreaded or used pneumatic tires. This tiered approach allows for precise identification of the specific type of rubber tire product being imported or exported.