HS 401120 · New pneumatic tyres for buses / lorries
Get the code right at quotation time, not at customs.
Misclassifying HS 401120 on the commercial invoice walks the cargo into the wrong duty rate, the wrong rebate column, and a customs hold that costs days of demurrage to clear. This page gives you the WCO heading, the product it most often covers, the China VAT export rebate rate, the US Section 301 status, the supplier provinces that ship it, and practitioner buying notes for first-time importers.
For an explanation of how the WCO Harmonized System is structured, what each digit means, and why misclassification is the most common landed-cost error first-time buyers make, see the HS code glossary entry.
Key facts
The numbers a buyer needs at the quotation stage. Verify each against the live source before invoicing; rates and rebate columns move.
| WCO heading | New pneumatic tyres of rubber, of a kind used on buses or lorries |
|---|---|
| Chapter | 40, Rubber and articles thereof |
| Industry segment | Auto and vehicle parts |
| Chinese name | 新的客车/货车充气轮胎 |
| China VAT export rebate | 13% Source: China State Taxation Administration (国家税务总局), 2025 schedule. Subject to change. |
| US Section 301 | 25% Source: USTR Section 301 List 1 / 2 / 3 / 4. Verify against the current schedule. |
| Major Chinese supplier provinces | Shandong, Jiangsu, Zhejiang |
Buying notes
TBR (truck-and-bus radial) tyres. China runs about 35% of global TBR tonnage (Sailun, Linglong, Triangle, Double Coin, ZC Rubber). Section 301 25% + an active AD/CVD case (combined duty rates 50 to 200%+ depending on producer) effectively prices Chinese TBR out of the US market; the China-Africa, China-Middle East, China-Southeast Asia, and China-Russia lanes are wide open. DOT (US), ECE (Europe), GCC (Gulf), INMETRO (Brazil) certifications are the gates per market; verify the cert number matches the actual size code on the tyre sidewall.
Common end uses
The applications that drive most of the global tonnage under this code.
- Long-haul truck tyres (steer, drive, trailer)
- Bus and coach tyres
- Mining and off-the-road truck tyres
- Construction and dump-truck tyres
- Regional and pickup-and-delivery applications
Where to read next
For the structure of the HS / Harmonized System, what each digit means, and why misclassification costs landed-cost margin, see the HS code glossary entry.
Need a quote on this code? Send us the HS code, the destination port, and the tonnage and we will quote FOB China and CIF / DDP landed including the current Section 301 and rebate position.
Read next
Other codes in the same chapter and the references behind them
HS Code
HS 401110 New pneumatic tyres for cars
Chapter 40, New pneumatic tyres for cars. China VAT rebate 13%.
HS Code
HS 870830 Vehicle brakes and brake parts
Chapter 87, Vehicle brakes and brake parts. China VAT rebate 13%.
HS Code
HS 871690 Trailer and semi-trailer parts
Chapter 87, Trailer and semi-trailer parts. China VAT rebate 13%.
HS Code
HS 870870 Road wheels for motor vehicles
Chapter 87, Road wheels for motor vehicles. China VAT rebate 13%.
Glossary
HS Code, Harmonized System Code
A six-digit international product classification code used by customs authorities worldwide to identify goods, assess duties, and apply trade controls. Countries extend the six-digit base with additional digits for tariff and statistical purposes (10-digit HTS in the US, 8-digit CN code in the EU, 10-digit AHECC in Australia).
Glossary
Section 301, Section 301 Tariffs
Additional tariffs imposed by the United States on Chinese-origin goods under Section 301 of the Trade Act of 1974. The current List 1, 2, 3, and 4A tariffs add 7.5 to 25 percent on top of the standard MFN duty rate, applied at HS-code level.
Free download
Free PDF: thirty-point factory audit checklist used on every chemical-park site visit, mapped against the HS-code-leading Chinese producers.