9903.74.06: MHDV Section 232 Note 38(f) Heading, No Added Duty

Key Points

• 9903.74.06 is a Chapter 99 heading in the Section 232 medium- and heavy-duty vehicle (MHDV) program, and it carries no additional duty itself.
• Its general rate is "The duty provided in the applicable subheading," so the Chapter 87 line you enter alongside it sets the duty.
• It applies to nine subheadings: 8704.10, 8704.22, 8704.23, 8704.32, 8704.42, 8704.43, 8704.52, 8704.60, and 8704.90.
• Each of those scope rules runs from April 3, 2025 onward, with no announced end date as of November 2026.
• The vehicle and parts definitions sit in U.S. note 38 in the HTSUS, so confirm your goods there before claiming the heading.

On this page

1. What 9903.74.06 is and what it is not
2. Affected products and HTS coverage
3. Rate and dates
4. How it appears on an entry and interacts with other duties
5. What importers should do
6. Key references

9903.74.06 is a Section 232 MHDV heading for "articles as provided for in subdivision (f) of U.S. note 38" to the Chapter 99 subchapter. It matters to importers entering goods under nine 8704 subheadings, and it adds no duty by itself: the rate is the duty provided in the applicable subheading, in effect from April 3, 2025 with no announced end date as of November 2026.

The links in this article go to the primary documents: the official tariff schedule pages and agency publications themselves. Read the source. The facts here come from the HTSUS provision text for this heading, which is the Harmonized Tariff Schedule on hts.usitc.gov.

What 9903.74.06 is and what it is not

The official heading text reads: "Articles as provided for in subdivision (f) of U.S. note 38 to this subchapter." That places it in the MHDV Section 232 group of headings, and U.S. note 38 is the note that governs it.

This is an exemption, exception, or claim heading inside its program. It is not a duty-imposing line. Do not budget an extra percentage for it. Its general column rate simply points back to the regular subheading: "The duty provided in the applicable subheading."

It has a sibling in the same program, covered in 9903.74.05: MHDV Section 232 Heading With No Added Duty, which points to a different subdivision of the same note. Read the two side by side so you do not mix up which subdivision your goods fall under.

Affected products and HTS coverage

The heading lists nine subheading scope rules. Each one applies from April 3, 2025 onward, and none has an announced end date.

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

Where the definitions live

The facts for this code give the heading text, the general rate, and the subheading list. They do not define the vehicles or parts that qualify under subdivision (f). Those definitions are in U.S. note 38 itself. Open the note in the current HTSUS and read subdivision (f) in full before you decide that a product belongs here.

No country list on this heading

The scope rules for this code are expressed by subheading and date, not by country. If you need to know whether origin affects how your goods are treated, confirm that in the current HTSUS or with your broker rather than assuming.

Rate and dates

The general column rate is "The duty provided in the applicable subheading." Whatever duty applies to your 8704 line under the regular schedule is the duty this heading points to. The heading adds nothing on top.

The window is the same for all nine subheadings: April 3, 2025 onward, with no announced end date. As of November 2026 the facts show no scheduled expiry. Because the window is open-ended, check the HTSUS at the time of each entry rather than relying on a saved copy.

For a wider look at how Chapter 99 headings sit in the current schedule, see the 2026 tariff code overview.

How it appears on an entry and interacts with other duties

Two lines, one product

A Chapter 99 heading is not entered alone. It rides alongside the regular Chapter 87 line for the goods. In this case the Chapter 87 line would be one of the nine subheadings above, and 9903.74.06 is reported with it. The Chapter 87 line carries the duty. The Chapter 99 line records the program treatment.

Stacking

Because 9903.74.06 adds no duty, it does not stack anything onto the entry on its own. Whether any other duty applies to the same line is decided by those other provisions, not by this heading. The facts block is silent on that point, so confirm the full set of applicable headings in the HTSUS or with a broker before you finalize a duty estimate.

If your goods also touch other Section 232 programs, such as auto parts, compare the headings carefully. Examples in the same family include 9903.94.52 for EU auto parts and 9903.94.54 for Japan auto parts. Those belong to a different note and a different program, and they are not interchangeable with this heading.

Entry data

Who files and under which number matters for any program claim. See IOR Number: Importer of Record Number Explained and Entry Number Format for the basics, and the CBP trade pages for current filing guidance.

What importers should do

• Read subdivision (f) of U.S. note 38 in the current HTSUS and match your product against its vehicle and parts definitions before claiming 9903.74.06.
• Confirm that your Chapter 87 line is one of the nine listed subheadings, and report the Chapter 99 heading alongside it on the entry.
• Budget duty from the regular subheading rate only, and confirm with your broker whether any other provision applies to the same line.
• Recheck the HTSUS before each entry, since the window has no announced end date but the schedule can change.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov): the official source for the heading text, U.S. note 38, and the Chapter 87 subheadings.
• CBP trade pages (cbp.gov): agency guidance on entry filing and Chapter 99 reporting.
• Federal Register (federalregister.gov): search here for the notices that implement and amend the program.
• 9903.74.05 explained: the sibling MHDV heading under a different subdivision of note 38.