4012.20.45.00 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4012.20.45.00, specifically classifies used pneumatic tires of rubber that are designed for tractors falling under specific subheadings (8701.91.10, 8701.92.10, 8701.93.10, 8701.94.10, or 8701.95.10) or for agricultural and horticultural machinery and implements classified in Chapter 84 or subheading 8716.80.10. This means the classification hinges on the intended application of the used tire, aligning with its specialized use in farming and land cultivation equipment rather than general transportation.
The key distinction of this category from its sibling, 4012.20.15.00, lies in the intended use of the tire. While the sibling covers used pneumatic tires for on-highway transport of passengers or goods on vehicles, including tractors, this category is narrowly focused on tires for tractors dedicated to agricultural operations or other machinery used in agriculture and horticulture. Therefore, a used tire from a road-going tractor would fall under the sibling, whereas a used tire from a tractor primarily used for plowing or tilling would be classified here.
As this is a leaf node in the HTS, there are no further subcategories. The classification is determined by the precise matching of the tire's intended application to the specified tractor or agricultural machinery codes. When classifying, confirm that the used pneumatic tire is indeed rubber and that its primary design and historical use align with the agricultural or horticultural machinery listed in the accompanying subheadings.