9903.74.05: MHDV Section 232 Heading With No Added Duty

Key Points

• 9903.74.05 is a Chapter 99 heading in the Section 232 medium- and heavy-duty vehicle (MHDV) program, and it carries no additional duty itself.
• Its rate in the HTSUS general column is "The duty provided in the applicable subheading," so the regular chapter 87 line sets the duty for goods claimed under it.
• The heading text is "Articles as provided for in subdivision (e) of U.S. note 38 to this subchapter."
• Nine subheadings of heading 8704 are listed against this code, each effective April 3, 2025 onward with no announced end date.
• The facts here do not define the vehicle or parts scope, so read U.S. note 38 in the HTSUS before you claim this heading.

On this page

1. What 9903.74.05 is
2. Affected products and HTS coverage
3. Rate treatment
4. Dates and applicability
5. How it appears on an entry and what it interacts with
6. What importers should do
7. Key references

Direct answer: HTS 9903.74.05 is a Section 232 MHDV heading that points to subdivision (e) of U.S. note 38 to subchapter III of chapter 99. It matters to importers and brokers entering goods under the listed 8704 subheadings. It is an exemption, exception, or claim heading, not a duty-imposing one: the rate is "The duty provided in the applicable subheading," and the heading adds no duty of its own. This reflects the facts as of November 2026.

The links in this article go to the primary documents: the official tariff schedule pages, Federal Register notices, and agency pages themselves. Read the source. The Harmonized Tariff Schedule at hts.usitc.gov is where the exact text of U.S. note 38 lives, and that note, not this article, controls.

What 9903.74.05 is

Chapter 99 of the HTSUS holds temporary and special provisions. Under the MHDV 232 program, some Chapter 99 headings impose an additional duty, and others identify goods that are treated differently within the program. 9903.74.05 is the second kind. It does not add a Section 232 charge on top of the regular duty.

The official heading text is:

Articles as provided for in subdivision (e) of U.S. note 38 to this subchapter.

The heading itself does not say what those articles are. The definitions of vehicles and parts, and the conditions that put an article into subdivision (e), are in U.S. note 38. Our facts block does not reproduce them, so we do not paraphrase them here. Pull the note from the current HTSUS and read subdivision (e) in full before you decide the heading applies to your goods.

Affected products and HTS coverage

Nine subheadings are listed against this code. All sit within heading 8704:

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

The facts block lists these subheadings and nothing more about the products. It names no country list for this code, and it does not say whether the heading depends on origin. If your goods come from a particular country or arrive under a trade agreement, confirm the treatment in U.S. note 38 and the current HTSUS, or with your broker.

Being on the list does not mean every article classified in one of these subheadings qualifies. The heading applies only to "articles as provided for in subdivision (e)." Classification comes first. The note's conditions come second.

Rate treatment

The HTSUS general column rate for 9903.74.05 reads "The duty provided in the applicable subheading." In plain terms, the Chapter 99 line adds nothing. The duty on the entry line is whatever the regular 8704 subheading provides for that article.

That rate is not stated in our facts block, so we give no percentage. Look up the column 1 general rate for your specific 8704 subheading, and check whether any special-program rate applies to your goods, in the HTSUS.

Compare the pattern with other no-added-duty claim headings in Section 232 programs, such as the one explained in 9903.94.52: Section 232 EU Auto Parts Heading, No Added Duty. That heading is in a different program and note, so do not carry its terms over to this one. The point is only that a Chapter 99 heading can exist to claim a treatment rather than to charge a duty.

Dates and applicability

Each of the nine subheading rules on this code is effective from April 3, 2025 onward, with no announced end date. As of November 2026, the facts show no end date for any of them.

That means:

• The heading was available for entries within each listed subheading starting April 3, 2025.
• No expiry is announced, so do not assume one. Check the HTSUS and CBP guidance for changes before each filing period.
• The facts do not say anything about refunds, corrections, or retroactive claims for this heading. If you entered goods without it and think it applied, ask your broker about post-summary correction options and current CBP guidance.

How it appears on an entry and what it interacts with

Entry mechanics

A Chapter 99 heading rides alongside the regular chapter 1-97 line. For a qualifying article, the filing would carry the chapter 87 line for the applicable 8704 subheading plus 9903.74.05 as the claim line. Your broker's software and the ACE reporting rules determine the exact line layout and any required data fields. Confirm them with the broker or in CBP guidance rather than assuming.

Stacking and other duties

The facts block is silent on how this heading interacts with other tariff programs, such as other Section 232 actions, Section 301, or other additional duties. Do not assume it exempts the goods from anything beyond what the heading text and U.S. note 38 say. Check the current HTSUS and confirm with your broker whether other Chapter 99 lines apply to the same goods.

Ordinary entry costs are unaffected by this heading. Examples are the merchandise processing fee, covered in Merchandise Processing Fee: 0.3464%, FY2027 Min/Max, Exemptions, and the party named on the entry, covered in Importer of Record: Owner, Purchaser, Broker, or Non-Resident.

For a wider view of Chapter 99 provisions this year, see the 2026 tariff code overview.

What importers should do

• Read subdivision (e) of U.S. note 38 in the HTSUS and document, for each SKU, why the article falls within it.
• Confirm the 8704 classification of each article against the nine listed subheadings, and look up the regular duty rate on that line.
• Ask your broker how the 9903.74.05 line is to be reported with the chapter 87 line, and whether other Chapter 99 lines also apply.
• Re-check the HTSUS and CBP messages before each shipment, since no end date is announced but the program can change.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov): the official source for the 9903.74.05 heading text, the rate column, and U.S. note 38.
• U.S. Customs and Border Protection (cbp.gov): agency landing page for CSMS messages and entry guidance on Section 232 headings.
• Federal Register (federalregister.gov): search here for notices related to the Section 232 medium- and heavy-duty vehicle program.