9903.74.10 Explained: MHDV Section 232 Note 38(k) Heading

Key Points

• 9903.74.10 is a Chapter 99 heading in the Section 232 medium- and heavy-duty vehicle (MHDV) program, and it carries no additional duty itself.
• Its HTSUS general-column rate is "The duty provided in the applicable subheading," so the ordinary rate on your chapter 87 line is the rate that applies under this heading.
• The heading text covers "Articles as provided for in subdivision (k) of U.S. note 38 to this subchapter."
• Nine subheadings are listed for this code, all effective April 3, 2025 with no announced end date: 870410, 870422, 870423, 870432, 870442, 870443, 870452, 870460, and 870490.
• The facts here do not define which goods qualify, so confirm the exact terms of subdivision (k) in U.S. note 38 in the current HTSUS before you claim it.

On this page

1. Direct answer: what 9903.74.10 is
2. What the heading is and is not
3. Affected products and HTS coverage
4. Rate and effective window
5. How it appears on an entry and interacts with other provisions
6. What importers should do
7. Key references

9903.74.10 is a Section 232 MHDV heading that points to subdivision (k) of U.S. note 38. It adds no duty of its own: the rate is "the duty provided in the applicable subheading." As of November 2026, it applies to nine listed 8704-series subheadings, effective April 3, 2025, with no announced end date.

The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source. The authoritative text of U.S. note 38 and this heading sits in the Harmonized Tariff Schedule of the United States.

What the heading is and is not

Most Chapter 99 numbers people hear about in the news add a duty on top of the normal rate. This one does not. It is an exemption, exception, or claim heading inside the Section 232 medium- and heavy-duty vehicle program. Its job is to identify entries of articles that fall under subdivision (k) of U.S. note 38, and the general column states that the duty is the one provided in the applicable subheading.

In practical terms:

• Reporting 9903.74.10 does not create a new Section 232 charge.
• The duty you owe on the covered line is the regular duty for the chapter 87 subheading you classify under.
• The heading is a way to tell CBP which provision of note 38 your goods fall under.

The program has sibling headings. For a comparable no-added-duty heading tied to a different subdivision of the same note, see 9903.74.05: MHDV Section 232 Heading With No Added Duty.

Affected products and HTS coverage

The scope rules attached to this code list nine subheadings. Each one is effective from April 3, 2025 onward, and no end date has been announced:

• 870410
• 870422
• 870423
• 870432
• 870442
• 870443
• 870452
• 870460
• 870490

No country list is attached to these scope rules in the facts available here. Do not assume the heading is limited to, or excluded for, any particular country of origin. Check the country conditions, if any, in the note itself.

What the facts do not tell you

The facts for this code give the heading text and the subheading list. They do not spell out the vehicle definitions, the parts definitions, or the exact conditions that bring an article within subdivision (k). Those live in U.S. note 38 in the HTSUS. Read the note, and confirm with your broker how it applies to your product, before you rely on this heading.

Rate and effective window

The HTSUS general-column rate for 9903.74.10 is "The duty provided in the applicable subheading." That treatment has been effective since April 3, 2025 for each of the nine subheadings above, with no announced end date as of November 2026.

Because the heading itself adds nothing, there is no separate percentage to budget for under this code. Your duty bill for these lines comes from the regular rate on the chapter 87 subheading. If you are unsure what that regular rate is for a given subheading, look it up in the current HTSUS rather than relying on memory.

How it appears on an entry and interacts with other provisions

Entry mechanics

A Chapter 99 number does not replace your classification. The 9903.74.10 line rides alongside the regular chapter 1 to 97 line for the same goods. The chapter 87 line carries the classification, value, and ordinary duty, and the Chapter 99 line identifies the note 38 provision you are reporting under. Your broker should confirm the exact line layout and reporting conventions in current CBP guidance on the CBP website.

Stacking with other duties

The facts for this code say nothing about how it interacts with other tariff programs, so do not assume either way. This heading itself adds no duty, but other duties may still apply to the same goods under separate provisions. Review the full set of Chapter 99 headings that could attach to your classification and country of origin, and confirm in the current HTSUS which combinations are permitted.

For examples of how other Section 232 headings are organized by note, see our explainers on 9903.94.52 and 9903.94.54. They sit under a different note, so use them for context only. Our 2026 tariff code overview gives a wider map.

What importers should do

• Read U.S. note 38, subdivision (k). Open the current HTSUS at hts.usitc.gov and confirm that your article meets the note's terms before you report 9903.74.10.
• Verify classification. Confirm your goods classify in one of the nine listed subheadings and that the ordinary duty on that line is what you expect.
• Check for other Chapter 99 headings. Make sure no additional heading applies to the same line, and that the 9903.74.10 line is paired with the correct chapter 87 line on the entry.
• Document your basis. Keep the product specifications and your note 38 analysis with the entry file. Watch the Federal Register and CBP messaging for changes, since no end date has been announced as of November 2026.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov): official text of 9903.74.10, U.S. note 38, and the chapter 87 subheadings.
• U.S. Customs and Border Protection (cbp.gov): agency landing page for entry guidance and CSMS messages.
• Federal Register (federalregister.gov): search page for notices and rules affecting the Section 232 MHDV program.
• 9903.74.05 explainer: a sibling no-added-duty heading in the same program.
• 2026 tariff code overview: our overview of tariff codes in 2026.