Here's what the tire industry says through their RMA (Rubber Manufacturers Association) publication: Care and Service of Passenger
and Light Truck (LT) Tires
Replacing Less Than Four Tires
When replacing tires on a vehicle, it is recommended and preferred that all four tires be replaced at the same time for continued optimal vehicle performance. However, for those cases where this is not feasible, below are some general guidelines to consider when replacing less than four tires for a light vehicle, whether it is one or two tires.
When a pair of replacement tires is selected in the same size and construction as those on the vehicle, the two newer tires should be installed on the rear axle. Generally, new tires with deeper tread will provide better grip and evacuate water more effectively, which is important as a driver approaches hydroplaning situations. Placing greater traction on the rear axle on wet surfaces is necessary to prevent a possible oversteer condition and loss of vehicle stability.
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Here's where to get the whole publication. It's free and you can download it:
RMA: Care and Service of Passenger ans Light Truck Tires
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For those of you who know me, it shouldn't be a surprise when I say I worked on that part of the manual. There was a lot of discussion about what to say and how to say it.
One of the things that came up was about what guidelines we should give for a difference in tread depth. Michelin volunteered to do a study and they found that tires less than 1/32 of a inch difference essentially behaved the same. The committee decided not to put that in as the verbiage was too long as it was - that the important part was what happens when new tires replaced old.
So in this case, we are talking about 2/32nds difference and that's not much - so the idea of putting the deepest tires on the front of a FWD in order to wear the front down to the level of the rears is a good idea. That should only take a few thousand miles.