Import duty / Chapter 40 / Heading 4012
Heading 4012 covers 6 tariff lines in LoadLoom's table; 1 of them clear duty-free under USMCA for goods made in Canada, the US or Mexico. Published US and Canadian rates below, verified October 2026. Pick the line that matches your goods for the worked example and border steps.
| HS code | Goods | US duty | Canada duty | USMCA |
|---|---|---|---|---|
| 4012.11 | Retreaded tyres; of a kind used on motor cars (including station wagons and racing cars) | 4% | Free | Not eligible |
| 4012.12 | Retreaded tyres; of a kind used on motor buses or lorries | 4% | Free | Not eligible |
| 4012.13 | Retreaded tyres; of a kind used on aircraft | Free | Free | Free with certificate |
| 4012.19 | Retreaded tyres; other than of a kind used on motor cars (including station wagons and racing cars), buses and lorries and aircraft | Free | Free | Not eligible |
| 4012.20 | Rubber; used pneumatic tyres | Free | 6.5% | Not eligible |
| 4012.90 | Rubber; tyres n.e.c. in heading no. 4012 | Free | 6.5% | Not eligible |
This page is a free reference for shippers, not a customs ruling. Final classification and duty are determined by the licensed customs broker at entry, and government amounts are always billed at actual. Rates change with each tariff edition and trade action.