9903.74.07: MHDV Section 232 Heading, No Added Duty

Key Points

• 9903.74.07 is a Chapter 99 heading in the MHDV Section 232 program, and it carries no additional duty itself.
• Its HTSUS general-column rate reads "The duty provided in the applicable subheading," so the duty comes from the regular chapter 87 line on the entry.
• Its heading text covers medium- and heavy-duty vehicles, as provided for in subdivision (g) of U.S. note 38 to subchapter III of chapter 99.
• Nine subheading rules attach to it: 8704.10, 8704.22, 8704.23, 8704.32, 8704.42, 8704.43, 8704.52, 8704.60, and 8704.90, each effective from April 3, 2025 with no announced end date.
• The vehicle and parts definitions live in U.S. note 38 in the HTSUS, so confirm them there before you claim this heading.

On this page

1. What 9903.74.07 is
2. Affected products and HTS coverage
3. Rate and dates
4. How it appears on an entry
5. Interaction with other tariff provisions
6. What importers should do
7. Key references

HTS 9903.74.07 is a Section 232 medium- and heavy-duty vehicle (MHDV) heading that adds no duty of its own. Importers and brokers who enter goods under the nine listed chapter 87 subheadings need to know it, because it is an exemption, exception, or claim heading within the program. Its general rate is "The duty provided in the applicable subheading," as of November 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. Start with the official Harmonized Tariff Schedule, where U.S. note 38 and the full text of this heading are published.

What 9903.74.07 is

The official heading text is: "Medium- and heavy-duty vehicles, as provided for in subdivision (g) of U.S. note 38 to this subchapter." It sits in Chapter 99 of the HTSUS, which holds temporary and special provisions rather than the permanent product lines in chapters 1 through 97.

The key point is what it does not do. This heading does not impose an additional duty. It is a claim or exception heading within the MHDV Section 232 program. Treat it as a reporting instruction that points back to the duty in the ordinary subheading, not as a new tariff layer.

The same program has sibling headings. Our explainer on 9903.74.05, the MHDV Section 232 heading with no added duty, covers the subdivision (e) version. Do not assume the two headings are interchangeable. Each is tied to its own subdivision of U.S. note 38.

Affected products and HTS coverage

Nine subheading rules are attached to 9903.74.07. All nine share the same window: April 3, 2025 onward, with no announced end date.

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

The scope information available to us lists no country restrictions on this code. If your goods come from a country that is subject to separate tariff treatment, check the current HTSUS and confirm with your broker rather than assuming anything from this page.

Where the definitions are

The definitions of which vehicles and parts qualify are in U.S. note 38, and subdivision (g) is the one this heading names. We do not restate those definitions here. Open the note in the HTSUS, read subdivision (g) in full, and match your merchandise to its language before you put this code on an entry.

Rate and dates

The HTSUS general-column rate for 9903.74.07 is "The duty provided in the applicable subheading." In practice, the heading itself contributes no additional duty. Whatever applies to the underlying chapter 87 subheading is what the entry line carries.

• Effective window: April 3, 2025 onward for each of the nine subheadings, with no announced end date.
• Future changes: none are announced in the information we have. Check the current HTSUS for any later revisions.

The scope information we have says nothing about the rates on the underlying subheadings, or about any other Chapter 99 heading. Look those up in the HTSUS for your specific line rather than inferring them from this heading.

How it appears on an entry

A Chapter 99 code is reported alongside the regular chapter 1 through 97 line, not in place of it. For goods under 9903.74.07, that means the chapter 87 subheading (one of the nine above) stays on the entry, and the Chapter 99 heading is reported with it.

1. Classify the goods in the correct chapter 87 subheading first.
2. Check subdivision (g) of U.S. note 38 to confirm the goods fit the heading text.
3. Report 9903.74.07 together with that subheading, following the current HTSUS and CBP reporting instructions.

The facts available to us do not spell out the filing mechanics beyond this. For exact line-level reporting, check CBP guidance and CSMS messages and ask your broker. If you need background on who is responsible for the filing, see our pieces on the importer of record number and on who can act as importer of record.

Interaction with other tariff provisions

Because 9903.74.07 adds no duty itself, stacking questions are really about the underlying subheading and any other Chapter 99 provisions that apply to the same goods. The facts we have do not describe how this heading interacts with other duties, so we will not guess.

• Check whether any other Chapter 99 heading applies to the same entry line.
• Read U.S. note 38 for any language about relationships with other provisions.
• Compare with related Section 232 headings. Auto-parts headings in a different note, such as 9903.94.52 for EU auto parts, are governed by U.S. note 33 and are separate from this one.

For a wider view of the year's Chapter 99 landscape, see our 2026 tariff code overview.

What importers should do

• Pull U.S. note 38, subdivision (g), from the current HTSUS and confirm your vehicles fit before using this heading.
• Verify that your chapter 87 classification is one of the nine listed subheadings and that the entry date falls on or after April 3, 2025.
• Look up the duty on the underlying subheading, since that is the rate this heading points to.
• Confirm reporting and any stacking with your broker and against current CBP guidance.

Key references

• Harmonized Tariff Schedule (hts.usitc.gov): the official source for the text of 9903.74.07 and U.S. note 38, including subdivision (g).
• U.S. Customs and Border Protection (cbp.gov): guidance and CSMS messages on reporting Chapter 99 headings.
• Federal Register (federalregister.gov): search here for notices and rules on the Section 232 program for medium- and heavy-duty vehicles.
• 9903.74.05 explainer: our companion article on the sibling MHDV heading under subdivision (e).