4012.20.60.00 - Of a kind used on vehicles, including tractors, for the on-highway transport of passengers or goods, or on vehicles of heading 8705 🖩
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 | 10% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4012.20.60.00, specifically covers used pneumatic tires made of rubber that are intended for use on vehicles. This includes a wide range of vehicles such as passenger cars, trucks, buses, and tractors, particularly those designed for on-highway transportation of passengers or goods. It also encompasses used pneumatic tires for vehicles classified under heading 8705, which generally refers to special purpose motor vehicles. The defining characteristic is their original application and suitability for road-going vehicles.
This category is distinguished from its sibling, 4012.20.80.00 ("Other"), by its specific application. While 4012.20.80.00 would cover any used pneumatic tires not fitting the criteria for on-highway vehicles, 4012.20.60.00 is narrowly defined by their intended use on road vehicles, including tractors operating on public roads. The critical factor for classification here is the "of a kind used on vehicles" modifier, focusing on the tire's intended and functional purpose for vehicular transport.
As a leaf node, this category does not have further subcategories. Therefore, the classification relies entirely on meeting the criteria outlined in the description: the tire must be a used pneumatic tire of rubber, and it must be of a kind used on vehicles for the on-highway transport of passengers or goods, or on vehicles of heading 8705. If a used pneumatic tire does not meet these specific application criteria, it would fall under the residual "Other" category at the same level.