Official letter No. 3761/TCHQ-TXNK dated June 9th, 2020 of the General Department of Vietnam Customs regarding HS codes of tyres
The classification of tyres shall be based on such information as kinds of tyre, characteristics, upper rim size, width, used on vehicles and machines in which sector. In particular:
– New pneumatic tyres, of rubber, of a kind used on agricultural or forestry vehicles and machines belong to Sub-heading 4011.70.00
– New pneumatic tyres, of rubber, of a kind used on construction, mine or industrial handling vehicles and machines belong to Sub-heading 4011.80.00
– New pneumatic tyres, of rubber, of other kinds (except for types identified at Sub-heading from 4011.10 to 4011.80) belong to Heading Sub-heading 4011.90.00.