9903.74.11 Explained: MHDV 232 Certification Claim Heading

Key Points

• 9903.74.11 is a certification claim heading under the Section 232 medium- and heavy-duty vehicle (MHDV 232) action, authorized by U.S. note 38, subdivision (l); it carries 0 percent additional duty of its own.
• Because it is a claim heading, not a duty-imposing heading, its purpose is to signal to CBP that the importer qualifies for the note 38(l) treatment; without the claim, the duty-bearing MHDV 232 heading applies instead.
• The heading became effective 2025-11-01 and covers nine HTS subheadings in heading 8704 (motor vehicles for transport of goods), all applicable from 2025-04-03 onward with no announced end date.
• As of October 5, 2026, the rate recorded against all instances of this heading is USD 0, consistent with its exemption or exception role within the MHDV 232 program.
• Confirm current program eligibility conditions and any certification documentation requirements with CBP guidance or the current HTSUS, as the facts block is silent on those specifics.

On this page

1. What 9903.74.11 is and what it does
2. Legal authority: MHDV 232 and U.S. note 38(l)
3. Covered products: the nine HTS 8704 subheadings in scope
4. Rate and effective date
5. How this heading appears on a customs entry
6. Interaction with other duty provisions
7. What importers should do
8. Key references

9903.74.11 is the Chapter 99 claim heading that an importer files to assert eligibility under subdivision (l) of U.S. note 38, the certification class within the Section 232 medium- and heavy-duty vehicle action. The heading itself imposes no additional duty; its sole function is to record the importer's claim at the time of entry. It covers nine subheadings within HTS heading 8704 (commercial motor vehicles for transport of goods) and has been effective since 2025-11-01. The links throughout this article go to the primary documents: the official tariff schedule, CBP guidance pages, and Federal Register sources themselves. Read the source.

What 9903.74.11 is and what it does

Chapter 99 headings like 9903.74.11 are not standalone tariff classifications. They are supplemental codes that ride alongside a product's regular Chapter 1-97 classification on a CBP entry. This particular heading is a claim heading, meaning it is filed by an importer who asserts that their merchandise qualifies for a specific treatment within the MHDV 232 program, rather than being subject to the standard Section 232 duty that would otherwise apply to covered vehicles.

The official heading text reads: "Articles as provided for in subdivision (l) of U.S. note 38 to this subchapter." Filing this code tells CBP: this shipment meets the conditions of note 38(l), and the importer is claiming the corresponding treatment. If the importer does not file 9903.74.11, CBP will have no basis to recognize the claim, and the entry will be processed under whichever duty-imposing MHDV 232 heading otherwise applies.

The rate associated with 9903.74.11 is 0 percent additional duty. That zero is not a waiver of a separate Section 232 rate; it is the correct and complete rate for this heading, reflecting its character as an exemption or exception within the program.

Legal authority: MHDV 232 and U.S. note 38(l)

The MHDV 232 program is the Section 232 action governing medium- and heavy-duty vehicles. The program's tariff mechanics are implemented through U.S. note 38 to Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS). Subdivision (l) of that note defines the class of articles and importers eligible to claim 9903.74.11, and the heading's title text references it directly.

For the full text of U.S. note 38 and its subdivisions, including the conditions of subdivision (l), consult the current HTSUS at hts.usitc.gov. The facts block does not reproduce the full note language, so confirm the certification conditions there or through CBP guidance at cbp.gov.

For context on how other Section 232 certification and exception headings work within the same Chapter 99 framework, see our coverage of 9903.82.06 Consolidated Metal 232 and 9903.85.15 UK Derivative Aluminum Section 232.

Covered products: the nine HTS 8704 subheadings in scope

As of October 5, 2026, the product scope tied to 9903.74.11 covers nine subheadings within HTS heading 8704 (motor vehicles for the transport of goods). All nine have been in scope since 2025-04-03, with no announced end date for any of them:

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

Heading 8704 broadly covers commercial goods-transport vehicles including dump trucks, flatbeds, refrigerated trucks, and other freight-carrying configurations, spanning diesel, gasoline, electric, and other powertrains. Confirm the precise 8-digit or 10-digit subheading that applies to your specific vehicle with the current HTSUS schedule or your licensed customs broker, as the scope rules apply at the subheading level and product eligibility depends on correct classification.

Rate and effective date

Additional duty rate

The additional duty rate for 9903.74.11 is 0 percent. This is a structural feature of the heading, not a temporary suspension or exclusion layered on top of a positive rate. All recorded instances of this heading carry a value of USD 0. Filing this heading on a qualifying entry does not itself generate a duty bill under the MHDV 232 program.

Effective date

9903.74.11 became effective 2025-11-01. Entries filed before that date could not use this heading. The nine covered subheadings have been within the MHDV 232 program's product scope since 2025-04-03, meaning there is a window between that date and 2025-11-01 during which the program applied but this specific claim heading was not yet available. If you have entries in that window, confirm the correct treatment with your broker and the current HTSUS, as the facts block is silent on how that period should be handled.

How this heading appears on a customs entry

On a CBP entry, 9903.74.11 is listed as a second line alongside the underlying Chapter 1-97 classification (one of the eight-digit 8704 subheadings listed above). The Chapter 1-97 line carries the standard MFN or column 2 duty rate for the product. The 9903.74.11 line carries the MHDV 232 claim and its associated 0 percent additional duty.

Both lines must be present for the entry to correctly reflect the importer's claim. Omitting the Chapter 99 line means CBP sees no claim and may apply the duty-imposing MHDV 232 heading instead. Over- or under-reporting the claimed heading can affect liquidation and may require a post-entry correction. For guidance on tracking liquidation windows, see How CustomsGenius Tracks Liquidation and Protest Deadlines.

Use our duty calculator to model the full duty stack for a given 8704 entry, including MFN rates, any other applicable Chapter 99 codes, and the MHDV 232 treatment.

Interaction with other duty provisions

Filing 9903.74.11 addresses only the MHDV 232 layer of the duty stack. It does not eliminate, reduce, or interact with other separately applicable duties, including:

• The standard MFN (column 1) or column 2 rate for the underlying 8704 subheading.
• Any Section 301 tariffs that may apply to goods of Chinese origin.
• Any other Chapter 99 codes that may apply concurrently to the same entry.

The facts block does not specify how 9903.74.11 stacks with other Section 232 headings covering the same goods, or whether note 38(l) addresses that interaction. Confirm the full stacking picture with the current HTSUS note text and CBP guidance before filing. See our broader overview at 2026 tariff code overview for context on how Chapter 99 codes layer.

What importers should do

• Verify your 8704 subheading. Confirm that your specific vehicle type classifies under one of the nine covered subheadings (8704.10, .22, .23, .32, .42, .43, .52, .60, or .90) before claiming 9903.74.11. Classification errors that put goods outside the covered subheadings will make the claim invalid.
• Read U.S. note 38(l) in the current HTSUS. The eligibility conditions for the certification class are set out in subdivision (l) of U.S. note 38. Verify those conditions at hts.usitc.gov before each entry and retain any required documentation CBP may require to support the claim.
• File both lines on the entry. Include both the Chapter 1-97 8704 classification and the 9903.74.11 Chapter 99 line. Brief your broker explicitly, as omission of the Chapter 99 line is a common filing gap on new Section 232 claim headings.
• Review entries filed between 2025-04-03 and 2025-10-31. The product scope opened on 2025-04-03 but 9903.74.11 became effective 2025-11-01. Assess whether any entries in that window need review, and confirm the correct treatment with your broker and CBP guidance at cbp.gov.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov -- official HTSUS schedule including Chapter 99 and U.S. note 38 full text.
• U.S. Customs and Border Protection, cbp.gov -- CBP guidance, CSMS messages, and entry filing instructions for Section 232 programs.
• Federal Register, federalregister.gov -- Federal Register notices implementing the MHDV Section 232 action.
• White House, whitehouse.gov -- Presidential proclamations authorizing the MHDV 232 action.
• CustomsGenius 2026 Tariff Code Overview -- context on how Chapter 99 supplemental codes layer with Chapter 1-97 classifications.