HS Code for Passenger Car Tires
The HS Code for passenger car tires is 401110. The MFN duty rate for importing to the US is 4%.
| HS Code (6-digit) | 401110 |
|---|---|
| US HTS (10-digit) | 4011100000 |
| EU CN Code (8-digit) | 40111000 |
| US Duty Rate (MFN) | 4% |
| EU Duty Rate (MFN) | 4.5% |
| Chapter | 40 |
| Heading | 4011 |
| Last Updated | 2026-05 |
Description
New pneumatic tires, of rubber, of a kind used on motor cars
HS Code 401110 covers new rubber pneumatic tires for passenger cars with a US MFN duty rate of 4%.
Frequently Asked Questions
How does the rubber composition and construction of a passenger car tire affect its classification under HTS 4011.10?
HTS 4011.10 specifically covers new pneumatic tires of rubber, meaning the tire's carcass must be made of rubber and it must be designed to hold air pressure. A tire with a non-rubber primary carcass material (like a solid foam insert) or a non-pneumatic design would be excluded and classified elsewhere. Furthermore, being 'of a kind used on motor cars' excludes light truck (LT) or other vehicle tires, which have different construction and are classified under separate subheadings.
What specific customs inspection risks exist for importing new passenger car tires under HTS 4011.10?
The primary customs risk is an inspection to verify the correct classification and country of origin marking. Tires are frequently inspected for compliance with DOT safety standards and proper sidewall labeling, such as the Tire Identification Number. Incorrect origin marking or missing required safety information will lead to delays, re-labeling, and potential penalties.
What are the major cost factors beyond the product price when importing new passenger car tires under HTS 401110?
Major costs include the U.S. tire excise tax, which is levied at $0.0945 per pound for tires in this category. You will also pay the standard import duty rate of 4.0% ad valorem, plus standard Merchandise Processing Fees (MPF) and Harbor Maintenance Fees (HMF) on the shipment's value.
Material Variants: New vs. Retreaded or Used
HTS subheading 4011.10 specifically covers new pneumatic tires for cars. Retreaded tires, made by replacing the worn outer tread on a used casing, are classified separately under HTS 4012. Used tires, even if still functional, are also excluded from 4011.10 and fall under 4012.20. Therefore, the classification is strictly defined by the material state (new rubber and materials) and manufacturing process, not just the tire's intended use on passenger vehicles.
Alternative & Confused Classifications
Tires for new pneumatic passenger cars (HTS 4011.10) are most commonly confused with those for trucks or buses (HTS 4011.20). The key distinction is the vehicle type and load/speed index. Light truck (LT) tires, often used on SUVs and pickups, can be misclassified here if they are not specifically designed for passenger cars. Additionally, retreaded or used passenger car tires fall under a separate subheading (HTS 4012.11). Always verify the tire's sidewall markings for its intended service description to ensure correct classification.