4012.90.10.00 - Solid or cushion tires 🖩
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 | 25% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4012.90.10.00, specifically covers solid or cushion tires made of rubber. These are distinct from pneumatic tires in that they do not contain air. Solid tires are typically constructed entirely of rubber or similar resilient materials, offering a firm and unyielding surface. Cushion tires, while also airless, incorporate a design that provides some degree of shock absorption or cushioning, often through internal voids or specially formulated materials, to improve ride comfort or reduce vibration.
Within the broader heading of "Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber," this subcategory distinguishes itself by focusing exclusively on *new* solid and cushion tires. While the parent heading encompasses a range of tire-related products, this specific code is for the manufacture or import of these particular types of airless rubber tires, not for used pneumatic tires, tire treads, or tire flaps, which would fall under different subheadings.
As a leaf node in the HTS structure, there are no further subdivisions within this category. Therefore, classification at this level relies on accurately identifying the product as a solid or cushion tire of rubber, as opposed to other categories within Chapter 40 or those related to pneumatic tires. The key distinguishing factors are the absence of air chambers and the construction material (rubber).