9903.94.01: Section 232 Auto Tariff Rate, Scope, and Stacking

Key Points

• HTS 9903.94.01 imposes a 25% Section 232 tariff on passenger vehicles and light trucks, added on top of the general column duty in the underlying Chapter 1-97 subheading.
• Covered vehicles include sedans, sport utility vehicles, crossover utility vehicles, minivans, cargo vans, and light trucks, as specified in U.S. note 33 to Subchapter III of Chapter 99.
• This code is the default "catch-all" heading: goods described in headings 9903.94.02 through 9903.94.04 and 9903.94.31 through 9903.94.61 are excluded from 9903.94.01 and classified elsewhere.
• For deal-country arrangements (such as those covering the UK, Japan, the EU, South Korea, and similar partners), the applicable rate is a combined rate inclusive of MFN, not an additional charge layered on top of MFN.
• All figures in this article are as of September 30, 2026; verify current applicability against the live HTSUS and any subsequent CBP guidance before filing.

On this page

1. What HTS 9903.94.01 is and who must care
2. Covered products and HTS scope
3. The 25% rate and how it stacks with other duties
4. Deal-country combined rates: not additive on top of MFN
5. How 9903.94.01 appears on a customs entry
6. What importers should do
7. Key references

HTS 9903.94.01 is the primary Chapter 99 provision imposing a 25% Section 232 tariff on passenger vehicles and light trucks entering the United States. Any importer bringing in a vehicle that falls within U.S. note 33 to Subchapter III of Chapter 99, and that is not carved out by one of the companion headings (9903.94.02 through 9903.94.04 or 9903.94.31 through 9903.94.61), must add 9903.94.01 to every affected entry line. The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

What HTS 9903.94.01 is and who must care

Section 232 of the Trade Expansion Act authorizes the President to restrict or adjust imports that threaten national security. The automobile and light truck tariff program operates under that authority. 9903.94.01 is the Chapter 99 overlay code that carries the 25% duty for the broadest category of in-scope vehicles. It sits alongside, and does not replace, the regular Chapter 1-97 classification line on the entry.

Importers of record, customs brokers, and trade attorneys handling vehicle imports need to classify correctly against this heading. A misclassification, either omitting the Chapter 99 code or using it when an exclusion heading applies, can trigger duty underpayments or overpayments that CBP will catch at liquidation. For background on spotting duty underpayments before CBP does, see How Do I Find Duty Underpayments Before CBP Does?

Covered products and HTS scope

The official heading text for 9903.94.01 covers:

• Passenger vehicles: sedans, sport utility vehicles (SUVs), crossover utility vehicles (CUVs), minivans, and cargo vans
• Light trucks

Coverage is governed by U.S. note 33 to Subchapter III of Chapter 99, specifically subdivision (b) of that note. Importers must consult note 33 directly in the Harmonized Tariff Schedule (hts.usitc.gov) to confirm whether a specific vehicle model and its underlying Chapter 1-97 subheading fall within scope.

The exclusion carve-outs

9903.94.01 is explicitly residual. The heading text opens with: "Except for products described in headings 9903.94.02, 9903.94.03, 9903.94.04, 9903.94.31, 9903.94.40, 9903.94.41, 9903.94.50, 9903.94.51, 9903.94.60, and 9903.94.61." If a vehicle falls under any of those companion headings, it does not go under 9903.94.01. Those headings govern deal-country preferential rates and other specific carve-outs. Applying 9903.94.01 to a vehicle properly classified under a companion heading would overstate the duty owed.

The 25% rate and how it stacks with other duties

The general column rate for 9903.94.01 is: the duty provided in the applicable subheading + 25%. In plain terms, the 25% Section 232 charge is added to whatever general column 1 duty applies to the vehicle under its Chapter 1-97 subheading.

For example, if the underlying Chapter 87 subheading carries a general column 1 rate of 2.5%, an entry under 9903.94.01 yields a combined effective duty of 27.5% (2.5% + 25%). The Chapter 99 code does not replace the Chapter 1-97 duty; both lines appear on the entry.

Interaction with antidumping and countervailing duties

The Section 232 auto tariff stacks with any applicable antidumping (AD) or countervailing duty (CVD) orders on a given vehicle. Confirm whether an AD/CVD order covers the specific model and country of origin before filing. For more on managing AD rate gaps, see Antidumping Cash Deposit Rate vs Assessment Rate: Managing the Gap.

Interaction with other Section 232 tariffs

The Section 232 auto tariff program for vehicles under 9903.94.01 is separate from other Section 232 programs (such as those covering steel, aluminum, and pharmaceuticals). Confirm with your broker whether a vehicle's components could also trigger other Chapter 99 provisions. For context on Section 232 pharma and CBP guidance, see Canada Import Bans and Section 232 Pharma Tariffs: CBP Guidance.

Deal-country combined rates: not additive on top of MFN

For vehicles imported from countries covered by bilateral or multilateral deal arrangements (including partners such as the UK, Japan, the EU, South Korea, and similar countries), the applicable Section 232 auto rate is a combined rate that is inclusive of MFN. This is a critical distinction: the deal-country rate is not an additional charge layered on top of MFN. It is the all-in rate for qualifying goods from qualifying origins.

Importers sourcing vehicles from deal countries must determine whether their specific vehicle and origin qualify under the relevant companion heading (9903.94.02 through 9903.94.04 or 9903.94.31 through 9903.94.61) rather than 9903.94.01. Classifying a deal-country vehicle under 9903.94.01 and then separately adding MFN would result in a double-count that overstates duties. Confirm the applicable heading and rate against the live HTSUS and relevant proclamations.

How 9903.94.01 appears on a customs entry

Chapter 99 codes ride alongside, not in place of, the regular Chapter 1-97 classification. On a CBP entry, each affected line will carry two HTS numbers:

1. The primary Chapter 87 (or other applicable chapter) subheading that describes the vehicle
2. 9903.94.01 as the Chapter 99 overlay carrying the 25% Section 232 charge

ACE will compute the combined duty based on both lines. Brokers should verify that their ACE filings reflect both codes and that the entered value is correct, since the 25% is applied to the dutiable value, not a fixed amount. To estimate your total duty bill before filing, use the CustomsGenius duty calculator. For a full walkthrough of how to calculate landed cost including all tariff layers, see How Do I Calculate the Landed Cost of a U.S. Import in 2026?

If CBP issues a bill after liquidation because a Chapter 99 code was omitted or the rate was understated, that bill arrives on CBP Form 6084. Catching classification errors before liquidation is substantially cheaper than correcting them after.

What importers should do

• Confirm that each vehicle entry line carries both the correct Chapter 87 subheading and 9903.94.01 (or the applicable companion heading for deal-country vehicles) by cross-checking U.S. note 33, subdivision (b), in the live HTSUS.
• For vehicles from deal countries (UK, Japan, EU, South Korea, and similar partners), verify the origin qualifies for a companion heading where the combined rate is inclusive of MFN, and do not add MFN on top of that combined rate.
• Audit open and recent entries for correct Chapter 99 code usage before CBP reaches liquidation; if errors are found, a prior disclosure may be appropriate. See Customs Prior Disclosure Timing: What CBP Knowledge Really Means for timing considerations.
• Monitor CBP CSMS messages at cbp.gov and the Federal Register at federalregister.gov for any changes to the auto 232 program, new deal-country arrangements, or updates to U.S. note 33 that may affect which companion heading applies.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov): The official HTSUS including Chapter 99 codes, Subchapter III, and U.S. note 33, subdivision (b), governing 9903.94.01 scope.
• U.S. Customs and Border Protection (cbp.gov): CBP guidance, CSMS messages, and ACE filing requirements for Section 232 auto tariffs.
• Federal Register (federalregister.gov): Notices and rules implementing and amending the Section 232 automobile and light truck tariff program.
• White House (whitehouse.gov): Presidential proclamations establishing and modifying Section 232 auto tariff authority.
• 19 U.S.C. 1862, Trade Expansion Act Section 232 (law.cornell.edu): The statutory authority underlying the Section 232 auto tariff program.
• CustomsGenius 2026 Tariff Code Overview: Summary of major Chapter 99 tariff codes in effect for 2026 entries.