Of a kind used on buses or lorries

Subheading 401120 of the Combined Nomenclature covers new pneumatic tyres of vulcanised rubber intended for buses and lorries (truck and bus radial - TBR tyres) with a load index (LI) not exceeding 121. The load index is a dimensionless code assigned by the manufacturer that expresses the maximum load-carrying capacity of a tyre at the specified inflation pressure, in accordance with ETRTO (European Tyre and Rim Technical Organisation) or TRA standards. Load index 121 corresponds to a maximum single-axle load of 1,450 kg per tyre. Subheading 401120 therefore covers TBR tyres with relatively lower load capacity, typically used on light prime movers, urban buses with single drive axles, or medium-weight commercial vehicles of category N2 with lower gross vehicle weight ratings. TBR tyres are characterised by: the TBR or LT (light truck) designation on the sidewall with the corresponding load index, radial (R) or cross-ply (bias) construction, wide tread patterns designed for high loads and long distances, steel belt/breaker package, reinforced bead and sidewall resistant to kerbing damage, and dual fitment suitability indicated by twin load indices on the sidewall (e.g. 126/124M). For classification purposes, the single-fitment load index (the first figure) is the reference for establishing whether the tyre falls within subheading 401120 (LI not exceeding 121) or a higher subheading.

The import of new bus and truck tyres (401120) into the EU customs territory demands particular attention to trade protection measures currently in force. UN Regulation ECE R54 (Uniform provisions concerning the approval of pneumatic tyres for commercial vehicles and their trailers) is the mandatory type-approval framework; its requirements cover endurance testing, high-speed performance and internal heat generation (IHSG test). Tyres placed on the EU market must carry a valid ECE R54 approval mark on the sidewall, including the regulation number and approval number. Regulation (EU) 2020/740 on tyre labelling and EPREL registration applies to commercial vehicle tyres of categories C2 and C3: suppliers must register each model in EPREL with data on fuel efficiency class, wet grip class and external rolling noise before making it available on the market. The most significant trade measure affecting 401120 is the EU anti-dumping duty on truck and bus tyres originating in China, imposed by the European Commission. Individual duty rates are assigned to cooperating Chinese exporters; non-cooperating producers are subject to the residual rate. Anti-circumvention regulations may also apply to TBR tyres routed via third countries. The importer must verify current anti-dumping duty rates for the specific 10-digit TARIC code and manufacturer/country of origin in the TARIC database before every clearance. REACH Regulation (EC) No 1907/2006 requires importers to hold a supplier declaration confirming that PAH content in aromatic processing oils used in the rubber compound does not exceed the thresholds in Annex XVII, entry 50. The customs declaration (AIS/IMPORT) must state the correct TARIC code, CIF customs value and country of actual origin.

Accurate classification under 401120 requires precise comparison with adjacent subheadings. The primary boundary criterion is the load index stated on the tyre sidewall. TBR tyres with a single-fitment load index exceeding 121 are classified under further detailed subheadings within heading 4011, outside the scope of 401120. Passenger car tyres with load indices typically up to 109 are classified under 401110. Light commercial vehicle (LCV/van) tyres bearing the C designation on the sidewall and intended for category N1 vehicles may have load indices in the range 100–121, overlapping dimensionally with the 401120 range; in such cases, the customs authority will assess the vehicle category indicated by the type-approval (ECE R30 for M1, ECE R54 for N2/N3) and the C or TBR designation on the sidewall. Agricultural and forestry tractor tyres (marked AS or Implement) fall into separate subheadings of heading 4011. Aircraft, motorcycle and forklift tyres have their own dedicated codes. Where a shipment contains tyres belonging to both 401110 and 401120, they must be declared on separate tariff lines in the customs declaration. In cases of doubt regarding load index thresholds or vehicle category, Binding Tariff Information (BTI) ruling, valid for three years across all EU Member States, is the recommended approach.

Tyres classified under CN code 4011 20 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.