Tread rubber compound, cushion compound, cushion gum and tread gum for resoling or repairing or retreading rubber tyres
Tread rubber compound and cushion gum for tyre retreading
HSN 4002 99 20 (tread rubber compound, cushion compound, cushion gum, and tread gum for resoling or repairing or retreading rubber tyres) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code, bill of entry, commercial invoice, packing list. Finished retreaded tyres and new pneumatic rubber tyres classified elsewhere in Chapter 40 may carry distinct compliance obligations; the distinction between the compound input and the finished tyre product is the principal classification risk.
Tread rubber compounds are an intermediate input; customs officers may examine the product's intended use to confirm it is correctly classified as a retreading material rather than a finished rubber article under Chapter 40. Re-classification to a finished tyre or tyre component tariff line — should the goods be assessed as such on examination — triggers retrospective compliance, including detention pending resolution. Importers should retain technical data sheets confirming the product's unvulcanised or semi-processed nature and its specific application in tyre retreading.