4012.20.15.00 - Of a kind used on vehicles, including tractors, for the on-highway transport of passengers or goods 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4012.20.15.00, specifically classifies used pneumatic tires that are of a kind employed on vehicles, including tractors. The defining characteristic for inclusion in this category is their intended application on vehicles designed for the on-highway transport of passengers or goods. This encompasses a broad range of vehicles that operate on public roads, and the tires must be suitable for such use.
This classification is distinct from its sibling category, 4012.20.45.00, which is designated for "Other" used pneumatic tires. Therefore, tires classified under 4012.20.15.00 must clearly demonstrate their suitability for on-highway transport vehicles. Implicitly, this means the tire's construction, wear pattern, and general condition must be consistent with having been used on such road-going vehicles.
As this is a leaf node in the HTS structure, there are no further subcategories to introduce. The classification is precise and specific to used pneumatic tires meeting the criteria of being used on vehicles for on-highway transport of passengers or goods. Classification under this subheading will hinge on confirming the tire's origin and intended application, ensuring it is not of a type exclusively used in off-road or specialized industrial applications not falling under general on-highway transport.