# HS code 4012.90: Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber

> HS code 4012.90 covers retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber, other than those classified in 4012.11, 4012.12, 4012.13, 4012.19 and 4012.20. It sits in heading 40.12 (retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber) in chapter 40 (rubber and articles thereof). Other goods of heading 40.12 are classified under 4012.11 (retreaded tyres, of a kind used on motor cars (including station wagons and racing cars)), 4012.12 (retreaded tyres, of a kind used on buses or lorries), 4012.13 (retreaded tyres, of a kind used on aircraft), 4012.19 (retreaded tyres, other) or 1 other.

Source: https://staging.border.bot/hs-codes/401290
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 40](https://staging.border.bot/hs-codes/40) / [40.12](https://staging.border.bot/hs-codes/4012) / [4012.90](https://staging.border.bot/hs-codes/401290)

## Key facts

- HS code: 4012.90
- Covers: Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber
- Heading: [40.12: Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber](https://staging.border.bot/hs-codes/4012)
- Chapter: [40: Rubber and articles thereof](https://staging.border.bot/hs-codes/40)
- Edition: HS2022
- Duty rates: [Set by each country’s tariff](https://staging.border.bot/countries)

## What this code covers

HS code 4012.90 covers retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber, other than those classified in 4012.11, 4012.12, 4012.13, 4012.19 and 4012.20.

The legal text of the subheading is “Other”, in HS2022.

## What it doesn’t cover

Other goods of heading 40.12 are classified under 4012.11 (retreaded tyres, of a kind used on motor cars (including station wagons and racing cars)), 4012.12 (retreaded tyres, of a kind used on buses or lorries), 4012.13 (retreaded tyres, of a kind used on aircraft), 4012.19 (retreaded tyres, other) or 1 other.

- [4012.11](https://staging.border.bot/hs-codes/401211) Retreaded tyres: Of a kind used on motor cars (including station wagons and racing cars)
- [4012.12](https://staging.border.bot/hs-codes/401212) Retreaded tyres: Of a kind used on buses or lorries
- [4012.13](https://staging.border.bot/hs-codes/401213) Retreaded tyres: Of a kind used on aircraft
- [4012.19](https://staging.border.bot/hs-codes/401219) Retreaded tyres: Other
- [4012.20](https://staging.border.bot/hs-codes/401220) Used pneumatic tyres

## How it is structured

4012.90 is a six-digit subheading. Its first two digits, 40, are the chapter; the first four, 4012, are heading 40.12; the last two, 90, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 40: Rubber and articles thereof
- Heading 40.12: Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber
- Subheading 4012.90: Other

## In other countries

No national tariff lines under 4012.90 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 4012.90 at six digits and add their own digits after it.

- Previous subheading: [4012.20](https://staging.border.bot/hs-codes/401220) Used pneumatic tyres
- Next subheading: [4013.10](https://staging.border.bot/hs-codes/401310) Of a kind used on motor cars (including station wagons and racing cars), buses or lorries

## Frequently asked questions

### What does HS code 4012.90 cover?

HS code 4012.90 covers retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber, other than those classified in 4012.11, 4012.12, 4012.13, 4012.19 and 4012.20.

### Which heading and chapter is HS code 4012.90 in?

HS code 4012.90 is in heading 40.12 (retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber) in chapter 40 (rubber and articles thereof).

### Where are goods of heading 40.12 classified when 4012.90 doesn’t fit?

Other goods of heading 40.12 are classified under 4012.11 (retreaded tyres, of a kind used on motor cars (including station wagons and racing cars)), 4012.12 (retreaded tyres, of a kind used on buses or lorries), 4012.13 (retreaded tyres, of a kind used on aircraft), 4012.19 (retreaded tyres, other) or 1 other.

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://staging.border.bot/hs-codes/401290.json