9903.74.01 Explained: MHDV Section 232 Tariff, Rate, and Scope

Key Points

• HTS code 9903.74.01 imposes an additional 25% duty on medium- and heavy-duty vehicles (MHDVs) under the Section 232 national security program, on top of whatever duty rate applies in the underlying Chapter 1-97 subheading.
• Nine subheadings in heading 8704 became subject to this code effective April 3, 2025, with no announced end date.
• Two additional subheadings, one in 8705 and one in 8705, were added effective November 1, 2025, also with no announced end date.
• The legal authority for this tariff is U.S. note 38 to Chapter 99, subdivision (b), which defines which vehicles are covered.
• 9903.74.01 rides alongside the regular Chapter 1-97 classification line on each entry; importers must report both codes in ACE.

On this page

1. What 9903.74.01 is and who must care
2. Product scope: which HTS subheadings are covered
3. The 25% rate and how it stacks with other duties
4. Effective dates and applicability windows
5. How 9903.74.01 appears on an entry
6. Interaction with other Section 232 and trade provisions
7. What importers should do
8. Key references

9903.74.01 is the Chapter 99 overlay code for the Section 232 medium- and heavy-duty vehicle (MHDV) tariff. It adds 25% to the duty otherwise owed on covered vehicles, calculated on top of the rate in the applicable Chapter 1-97 subheading. Any importer bringing in goods classifiable under the eleven subheadings listed in U.S. note 38(b) on or after the relevant effective dates must report this code and pay the additional duty. The information below reflects the official tariff schedule as of October 8, 2026.

The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

What 9903.74.01 is and who must care

Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS) is reserved for temporary or special tariff provisions. Code 9903.74.01 was created to implement additional duties on medium- and heavy-duty vehicles under the national security authority commonly known as Section 232. The official heading text reads: Medium- and heavy-duty vehicles as provided for in subdivision (b) of U.S. note 38 to this subchapter.

If you import commercial trucks, special-purpose vehicles, or related MHDV chassis that fall under the eleven covered subheadings, this code is mandatory on every entry from the applicable effective date forward. Missing it means an underpayment of duties that CBP can assess, with interest.

Product scope: which HTS subheadings are covered

U.S. note 38, subdivision (b) defines coverage. The following subheadings are subject to 9903.74.01. Confirm current subheading descriptions against the live schedule at hts.usitc.gov.

Effective April 3, 2025 (no announced end date)

• 8704.10
• 8704.22
• 8704.23
• 8704.32
• 8704.42
• 8704.43
• 8704.52
• 8704.60
• 8704.90

Effective November 1, 2025 (no announced end date)

• 8705.40.00
• 8705.90.00.80

Heading 8704 covers motor vehicles for the transport of goods. Heading 8705 covers special-purpose motor vehicles. If your goods are classifiable under any of these subheadings, check whether the specific 8-digit or 10-digit breakout matches before concluding coverage applies. When in doubt, confirm classification with a licensed customs broker or by consulting the current HTSUS.

The 25% rate and how it stacks with other duties

The HTSUS general column rate for 9903.74.01 is: the duty provided in the applicable subheading + 25%. In plain terms, the 25% is additive. If a subheading carries a base MFN rate of, say, 25% (confirm the actual base rate in the current schedule), total liability is the base rate plus the 25% Section 232 MHDV surcharge.

This stacking logic is the same mechanism used across other Section 232 overlay codes. See our related articles on 9903.82.20 (consolidated metal 232) and 9903.82.06 (consolidated metal 232 rate and scope) for how CBP calculates stacked Section 232 duties in practice.

Whether other Chapter 99 codes, such as Section 301 additional duties, also stack with 9903.74.01 depends on the specific goods and the relevant U.S. notes. The facts block for this article is silent on that interaction; confirm the current stacking rules with your broker or in the live HTSUS.

Effective dates and applicability windows

The nine heading 8704 subheadings became subject to 9903.74.01 on April 3, 2025. The two heading 8705 subheadings were added on November 1, 2025. Neither window has an announced end date as of October 8, 2026.

Because there is no sunset date published, importers should treat the 25% surcharge as ongoing until a Federal Register notice or proclamation announces otherwise. Monitor federalregister.gov for any modifications to the MHDV Section 232 action.

Entries filed before April 3, 2025 for the 8704 subheadings, or before November 1, 2025 for the 8705 subheadings, are not subject to 9903.74.01. If you filed entries covering those periods with the code applied in error, a post-summary correction or protest may be appropriate. For the mechanics of correcting an entry, see our article on correcting HTS classification after entry.

How 9903.74.01 appears on an entry

Chapter 99 codes never stand alone. On a CBP entry, each line that is subject to 9903.74.01 will show two HTS numbers:

• The regular Chapter 1-97 subheading (for example, 8704.23.00.xx) that determines the base duty rate and statistical reporting.
• 9903.74.01 as a second line (or additional HTS field), which triggers the 25% surcharge.

In ACE, both must be declared. CBP will calculate the additional 25% against the dutiable value on the line. Make sure your entry summary correctly identifies the applicable 10-digit Chapter 1-97 number before adding the Chapter 99 overlay, because a wrong base classification will also produce a wrong surcharge calculation. Review the current tariff schedule at hts.usitc.gov for the exact 10-digit breakouts under each covered subheading.

Interaction with other Section 232 and trade provisions

The MHDV Section 232 program represented by 9903.74.01 is separate from the steel and aluminum Section 232 programs. Those programs use different Chapter 99 codes and different U.S. notes. The authority for 9903.74.01 is specifically U.S. note 38 to Chapter 99, subdivision (b).

The auto parts Section 232 programs, covered under separate codes such as 9903.94.67 (Taiwan auto parts), 9903.94.63 (South Korea auto parts), and 9903.94.61 (South Korea autos), apply to different product classifications and different legal notes. Do not conflate those programs with 9903.74.01.

Country-specific exclusions, if any exist for particular trading partners under U.S. note 38, are not addressed in the facts available for this article. Confirm with CBP or in the current HTSUS whether any country-specific exemptions apply to your shipments.

For importers concerned about Section 338 Canada-specific tariff interactions, see our related coverage on 9903.03.14 (Section 338 Canada motor vehicles) and 9903.03.15 (Section 338 Canada Section 232 exception).

What importers should do

• Audit your classification. Verify that every vehicle entry under heading 8704 or 8705 has been reviewed against the eleven covered subheadings. Entries from April 3, 2025 forward (8704 codes) or November 1, 2025 forward (8705 codes) that omit 9903.74.01 may be underpaying duty.
• Confirm the base rate and calculate total liability. Pull the current 10-digit HTSUS subheading from hts.usitc.gov, note the MFN column 1 rate, and add 25% to arrive at total Section 232 exposure per entry line.
• Correct past entries if needed. If prior entries were filed without 9903.74.01 during a covered window, work with your broker to file a post-summary correction or consider a prior disclosure to CBP. The process and timing rules are explained in our article on correcting HTS classification after entry.
• Monitor for changes. Neither effective window has an announced end date. Watch federalregister.gov and cbp.gov for proclamations or CSMS messages that modify U.S. note 38 or the product scope of 9903.74.01.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov - Official schedule including Chapter 99 code 9903.74.01 and U.S. note 38.
• Federal Register, federalregister.gov - Federal Register notices implementing and modifying the Section 232 MHDV action.
• U.S. Customs and Border Protection, cbp.gov - CBP guidance, CSMS messages, and entry instructions for Section 232 additional duties.
• White House proclamations, whitehouse.gov - Presidential proclamations establishing the Section 232 MHDV tariff program.
• Correct HTS Classification After Entry: PSC, Protest, or Prior Disclosure - How to fix an entry that omitted or misapplied a Chapter 99 code.
• 9903.94.61 Explained: South Korea Autos 232 Combined 15% Rate - Companion Section 232 auto tariff for South Korean passenger vehicles.
• 9903.03.14 Explained: Section 338 Canada Motor-Vehicles Tariff - Canada-specific motor vehicle tariff and its interaction with Section 232.
• 2026 Tariff Code Overview - Reference guide to Chapter 99 special tariff codes currently in effect.