WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
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).
1.- Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means the following products, whether or not vulcanised or hard : natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed. 2.- This Chapter does not cover : (a) Goods of Section XI (textiles and textile articles); (b) Footwear or parts thereof of Chapter 64; (c) Headgear or parts thereof (including bathing caps) of Chapter 65; (d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber; (e) Articles of Chapter 90, 92, 94 or 96; or (f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 40.11 to