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

Subheading 401110 of the Combined Nomenclature covers new pneumatic tyres of vulcanised rubber intended for motor cars, including station wagons (estate cars) and racing cars. The determining criterion is the intended vehicle category, assessed on the basis of the tyre's technical construction, sidewall markings and type-approval documentation. Passenger car tyres are characterised by: metric size designations (e.g. 195/65R15, 225/45R17, 275/35ZR20) or inch designations (e.g. P215/70R15 per TRA standard), load indices typically ranging from 60 to 109, and speed symbols from T (190 km/h) to Y (above 300 km/h). Subheading 401110 also includes: SUV and crossover tyres marked XL or Extra Load, run-flat tyres marked RFT/RSC/SSR/ZP with reinforced sidewalls enabling continued driving after puncture, all-season, summer and winter tyres (3PMSF symbol) for category M1 vehicles, and racing tyres for competition use that do not carry ECE R30 road approval (slick and semi-slick tyres). Competition tyres without road homologation are nonetheless classified in 401110 based on their purpose - for racing cars. Subheading 401110 does not cover: motorcycle tyres (heading 401200), cycle tyres (heading 4013), tyres for light trailers, or commercial van tyres bearing the C designation on the sidewall, which indicate a goods vehicle application and are classified separately.

The import of new passenger car tyres (401110) into the EU customs territory requires compliance with a comprehensive set of technical and trade regulations. UN Regulation ECE R30 (Uniform provisions concerning the approval of pneumatic tyres for motor vehicles and their trailers) is the mandatory type-approval framework for passenger car tyres placed on the EU market. ECE R30 testing covers: endurance performance, bead unseating resistance, high-speed performance and - for winter tyres - snow traction properties (3PMSF qualification test). Each tyre must carry the ECE approval mark (E-mark) on the sidewall, including the regulation number and approval number. Regulation (EU) 2020/740 on tyre labelling (amended by Regulation (EU) 2021/1341) requires the supplier - which includes an importer placing tyres on the EU market under its own name or trademark - to register each tyre model in the EPREL database before it is made available. The EPREL label for passenger car tyres (class C1) must show: fuel efficiency class (A-E, based on rolling resistance), wet grip class (A-E, based on wet braking distance), external rolling noise in dB with class (A, B or C), and for winter or all-season tyres - the relevant symbols and, where applicable, ice grip class. REACH Regulation (EC) No 1907/2006 restricts PAH content in aromatic processing oils used in rubber compounds (Annex XVII, entry 50) - the importer must obtain a supplier declaration confirming compliance. The TARIC database should be consulted for any applicable anti-dumping or surveillance measures on passenger car tyres from specific countries of origin before customs clearance.

Correct classification under 401110 requires careful distinction from related subheadings. The primary criterion is the intended vehicle category, identified through sidewall markings and homologation. Tyres for buses and trucks are classified under 401120 (load index not exceeding 121) or higher subheadings within heading 4011, making tyres marked TBR (truck and bus radial) or carrying load indices of 122 and above ineligible for 401110. Light commercial vehicle (LCV) tyres bearing the C designation on the sidewall (e.g. 195/65R16C), intended for category N1 goods vehicles, are classified separately. Motorcycle tyres - identifiable by the MR designation or specific TRA/ETRTO specifications - are classified under heading 401200. Agricultural, forestry and construction equipment tyres fall into further subheadings of heading 4011. Forklift and industrial pneumatic tyres have their own dedicated subheadings. Where a consignment contains both passenger car (401110) and van/commercial (separate subheading) tyres, they must be declared on separate tariff lines. Customs authorities may request the manufacturer's ECE R30 certificate, technical datasheet or ETRTO/TRA size specification to confirm the vehicle category. In case of doubt, Binding Tariff Information (BTI) ruling, valid for three years throughout the EU, is advisable.

Tyres classified under CN code 4011 10 are subject to Regulation (EU) 2020/740 on tyre labelling, requiring EPREL database registration and energy labels showing fuel efficiency, wet grip and noise classes. New tyres must comply with UNECE Regulations R30 (passenger) or R54 (commercial). Import requires type approval, certificate of conformity and customs documentation confirming country of production. Anti-dumping duties may apply from certain countries.