U.S. note 14(a)
(a) For the purposes of subheadings 9903.40.05 and 9903.40.10, the duties provided for in this subchapter are cumulative duties which apply in addition to the duties otherwise imposed on the articles involved.
Heading 9903
9903.40.10
Other tires of a kind used on motor cars (other than racing cars), station wagons, sport utility vehicles, vans and on-the-highway light trucks (provided for in subheading 4011.10.50 or 4011.20.50)
Duty rates
- General
- 25%
- The base rate for goods from most countries.
- Special
- —
- Lower rates under trade agreements and programs, for goods that meet their rules of origin; each symbol names one.
- Column 2
- —
- The higher rate for the few countries without normal trade relations with the United States.
Base columns of the 2026 HTS Revision 22, in force from Oct. 30, 2026 (official source).
The U.S. notes it refers to
As the 2026 HTS Revision 22 writes them (official notes); each code opens its page. Whether this heading applies to goods depends on the origin, the date and the product: the calculator says it.
History in the official tariff
In every edition since the 2025 Basic Edition, in force from December 31, 2024, the earliest TariffTrust holds.
Its description and rates have not changed since.
In the tariff
- New pneumatic tires, of rubber, the foregoing the product China, under the terms of U.S. note 14 to this subchapter
- 9903.40.10Other tires of a kind used on motor cars (other than racing cars), station wagons, sport utility vehicles, vans and on-the-highway light trucks (provided for in subheading 4011.10.50 or 4011.20.50)25%