4012.20.80.00 - Other 🖩
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, 4012.20.80.00, encompasses used pneumatic tires of rubber that are not specifically classified under sibling categories. It serves as a residual classification for such tires, meaning it captures those that do not meet the criteria for more specific subheadings. The key characteristic for inclusion here is that the tire is a used pneumatic tire made of rubber and does not fit into any other designated categories.
To distinguish this category from its sibling, 4012.20.60.00, it is important to note the specific exclusion. The sibling category covers used pneumatic tires "of a kind used on vehicles, including tractors, for the on-highway transport of passengers or goods, or on vehicles of heading 8705." Therefore, 4012.20.80.00 would apply to used pneumatic tires that are not intended for these specific on-highway vehicle applications, such as off-road equipment, industrial machinery, or agricultural implements, provided they remain pneumatic.
As this is a leaf node, there are no further subcategories to introduce. The classification of a used pneumatic tire under this code relies on its exclusion from more narrowly defined categories. Practical classification would involve verifying that the tire is indeed a used pneumatic tire made of rubber and then systematically ruling out its fitment within the more specific subheadings provided within the broader category of used pneumatic tires.