Plastics and rubber / HTS 4011.10.10.10

Passenger car tires from South Korea: 12.5% import duty

A worked example on a $10,000 commercial shipment of new radial rubber pneumatic tires for motor cars with rim diameters not exceeding 13 inches. Priced Sep 2, 2026 by the Gateway tariff engine, the same engine behind the calculator, with every active duty program stacked and every carve-out shown.

Effective duty rate

12.5%

All active programs stacked

Duties on $10,000

$1,250

Ad valorem duty amount

CBP fees

$47.14

MPF and HMF, ocean entry

Landed cost

$11,297.14

Goods, duties and fees

How the rate is built

Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.

ProgramRateAmount
General rate of duty (Column 1)
Official rate: 4%
4011.10.10.10
4%$400.00
Section 301 forced labor
Net-of-MFN ceiling: only the gap above the Column 1 rate is charged.
9903.05.71
8.5%$850.00
Effective duty rate
12.5%$1,250.00

Checked and not applied

  • Section 232 auto parts: This HTS code is on the Section 232 automobile-parts list (U.S. note 33(g); CBP CSMS #64913145). If imported as a part of a passenger vehicle or light truck, an additional 11% Section 232 duty applies under HTSUS 9903.94.05 (EU/Japan/Korea auto trade deal (15% all-in)), and Section 122 would not stack on top. Goods under this code that are NOT automobile parts, or that qualify for USMCA preference, are entered under 9903.94.06 with no auto-parts duty. Not auto-applied: part identity cannot be determined from the HTS code alone.

Notes for this line

  • This HTS code is on the Section 232 automobile-parts list (U.S. note 33(g); CBP CSMS #64913145). If imported as a part of a passenger vehicle or light truck, an additional 11% Section 232 duty applies under HTSUS 9903.94.05 (EU/Japan/Korea auto trade deal (15% all-in)), and Section 122 would not stack on top. Goods under this code that are NOT automobile parts, or that qualify for USMCA preference, are entered under 9903.94.06 with no auto-parts duty. Not auto-applied: part identity cannot be determined from the HTS code alone.
  • Section 301 forced labor (9903.05.71) adds 8.5% to bring the column 1 rate up to the ceiling for this origin.

What changed on this lane

15% before the first entry below, 12.5% today.

  1. Feb 20, 2026IEEPA tariffs removed (SCOTUS)-15 pts
  2. Jul 24, 2026Section 301 forced labor: articles the product of South Korea where column 1 is below 12.5% (U.S. note 52) added+12.5 pts

Official classification

4011.10.10.10Having a rim diameter of 33.02 cm (13 inches) or less

New pneumatic tires, of rubber β€Ί Of a kind used on motor cars (including station wagons and racing cars) β€Ί Radial β€Ί Having a rim diameter of 33.02 cm (13 inches) or less

Source: Harmonized Tariff Schedule of the United States, USITC, current revision. General rate of duty (Column 1) as published; Chapter 99 headings as listed in the table above.

Questions about this example

What is the import duty on passenger car tires from South Korea?
On HTS 4011.10.10.10 the effective duty rate is 12.5% (4% general rate + 8.5% forced labor). On a $10,000 customs value that is $1,250 in duty before CBP fees.
Which tariff programs apply to HTS 4011.10.10.10 from South Korea?
Section 301 forced labor at 8.5% (9903.05.71). Checked and not applied: Section 232 auto parts (This HTS code is on the Section 232 automobile-parts list (U.S. note 33(g); CBP CSMS #64913145). If imported as a part of a passenger vehicle or light truck, an additional 11% Section 232 duty applies under HTSUS 9903.94.05 (EU/Japan/Korea auto trade deal (15% all-in)), and Section 122 would not stack on top. Goods under this code that are NOT automobile parts, or that qualify for USMCA preference, are entered under 9903.94.06 with no auto-parts duty. Not auto-applied: part identity cannot be determined from the HTS code alone.).
What does CBP charge on top of the duty?
The Merchandise Processing Fee at 0.3464% of value, $34.64 here, subject to the statutory minimum and maximum. The Harbor Maintenance Fee at 0.125% on ocean entries, $12.50 here. Total government fees on this shipment: $47.14. Collected by U.S. Customs and Border Protection.
Is this the exact amount my customs broker will collect?
It is a planning estimate priced by the Gateway tariff engine on the assumptions shown: HTS 4011.10.10.10, South Korea origin, $10,000 customs value, ocean transport. The entered classification, the appraised value, the entry date and any exclusion or program claim change the result, and antidumping or countervailing rates are exporter-specific. Run your own numbers in the calculator and confirm with a licensed broker.

Estimate for planning purposes only, priced on the assumptions stated above. Actual duties depend on the entered classification, the appraised value, the entry date and any program or exclusion claimed, and antidumping or countervailing rates are exporter-specific. Gateway Lines is not a licensed customs broker; confirm official determinations with one.