Of a kind used on motor cars (including station wagons and racing cars)

40.12 - Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber (+). - Retreaded tyres : 40 12.11 - - Of a kind used on motor cars (including station wagons and racing cars - - Of a kind used on buses or lorries 4012.13 - - Of a kind used on aircraft 4012.19 - - Other 40 12.20 - Used pneumatic tyres 4012.12 4012.90 - Other This heading includes retreaded neumatic tyres of rubber and used pneumatic tyres of rubber, suitable either for further use or ! or retreading. Solid tyres are used, for example, on wheeled to s and mobile articles of furniture. Cushion tyres, which are solid tyres with a sealed interna air space, are used on barrows and trolleys. treads are bonded to the circumference of pneumatic tyre carcasses and generally have ri bed tread design. They are used for retreading pneumatic tyres. This heading also covers interchangeable tyre treads, which are presented in the form of rings to be fitted on a tyre carcass s ecially designed for that purpose. Tyre flaps are used to protect the inner tube from rim or spoke ends. the metaI? Xe Y The heading excludes solid or cushion tyres of products of Chapter 39, for example, polyurethane (generally Section XVIJJ and worn-out tyres not suitable for retreading (heading 40.04).

Subheading Explanatory Note. Subheadings 4012.11,4012.12,4012.13,4012.19 and 4012.20 In the context of subheadings 40 12.11, 40 12.12, 4012.13 and 40 12.19, the expression "retreaded tyres" covers tyres fiom which the worn tread has been removed fiom the tyre carcass and to which a new tread has been created b either of two methods : (i) a tread is moulded from unvulcanised rubber onto the tyre carcass or (ii) a vurcanised tread is attached to the tyre carcass by a vulcanisable rubber strip. Such tyres may be referred to as having undergone top-capping (replacement of the tread), re-capping (replacement of the tread with new material extendm over part of the sidewall) or bead-to-bead retreading (replacement ofthe tread and renovation of &e. sidewall including all or part of the side walls of the tyre). Used tyres of subheading 4012.20 may be subjected to recutting or regrooving, by which worn (but visible) grooves of the tread are deepened by cutting. Such regrooving usually is performed on tyres used for heavy motor vehicles (e. ., buses and or lorries). Used tyres which have been recut or regrooved do not fall within subheadings 4\12.1l,4012.12,4012.13 and 4012.19. The tyres of subheadings 4012.11, 4012.12, 4012.13, 4012.19 and 4012.20 may also be subjected to supplementar recuttin ,in which transversal or diagonal grooves are added to the original tread pattern by cutting. &h supp ementary recutting does not affect their classification as retreaded tyres of subheadings 4012.1 1,4012.12,4012.13,4012.19 or used tyres of 4012.20. f However, new pneumatic tyres which have undergone supplementary recutting remain classifiable in their appropriate subheadings in heading 40.11.