9903.94.02: Section 232 Autos Heading, No Added Duty

Key Points

• 9903.94.02 is a Chapter 99 heading in the Section 232 autos program, and it applies to entries on or after April 3, 2025.
• The heading covers articles "as provided for in subdivision (c) of U.S. note 33 to this subchapter," so U.S. note 33(c) defines what qualifies.
• Its general column rate is "The duty provided in the applicable subheading," which means the heading itself carries no additional duty.
• It is an exemption, exception, or claim heading within its program, not a stand-alone tariff.
• Check 9903.94.01 and 9903.94.05, the base headings that country-deal variants modify, before you pick a line.

On this page

1. What 9903.94.02 is
2. What the heading text says
3. Rate and effective window
4. How it appears on an entry
5. Relationship to 9903.94.01 and 9903.94.05
6. What importers should do
7. Key references

9903.94.02 is a Section 232 autos and auto-parts heading that applies to entries on or after April 3, 2025, for articles described in subdivision (c) of U.S. note 33. Importers and brokers of covered vehicles and parts need to understand it. It adds no duty of its own: the rate is "the duty provided in the applicable subheading."

This article reflects the facts 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.

What 9903.94.02 is

9903.94.02 sits in the Chapter 99 series that implements the Section 232 autos program. Chapter 99 headings are not products in the ordinary sense. They are overlay lines that tell CBP which special program treatment applies to an entry line that is also classified in Chapters 1 through 97.

Within that program, this heading is a claim heading. It is not a heading that stacks a new percentage on top of the regular duty. Treating it as an added-duty line is the most common misreading, so keep the distinction clear when you review your entry data and your duty estimates.

For a wider view of how Chapter 99 headings are organized, see our 2026 tariff code overview.

What the heading text says

The official heading text in the Harmonized Tariff Schedule reads:

Effective with respect to entries on or after April 3, 2025, articles as provided for in subdivision (c) of U.S. note 33 to this subchapter.

Three points follow directly from that wording.

• Entry-date condition: the heading speaks to entries on or after April 3, 2025. The date is tied to entry, not to export, order, or sale.
• Scope by reference: the products are those provided for in subdivision (c) of U.S. note 33 to the subchapter. The heading does not list goods itself. You have to read the note.
• No rate in the heading: the heading points back to the regular subheading for the duty.

The facts available to us do not spell out the contents of subdivision (c) beyond that reference, and they do not state a country list for this heading. Confirm the note text and any country condition in the current HTSUS or with your broker rather than relying on a summary.

Rate and effective window

The general column rate for 9903.94.02 is "The duty provided in the applicable subheading." The window is entries on or after April 3, 2025. Taken together, that means a qualifying article entered on or after April 3, 2025 under this heading is charged the duty of its regular chapter 1-97 subheading, and this Chapter 99 line contributes no additional ad valorem amount of its own.

We do not state any deal rate for this heading, because none is given in the source facts. If you have been quoted a percentage for a specific country arrangement, verify it against the HTSUS text for the exact heading that carries it.

How it appears on an entry

A Chapter 99 heading rides alongside the regular tariff line. In practice, the filer reports the article under its normal chapter 1-97 HTS number and adds the Chapter 99 number that reflects the program treatment being claimed.

1. Classify the article in its ordinary chapter 1-97 subheading and report its regular duty.
2. Determine whether the article falls within subdivision (c) of U.S. note 33.
3. If it does and the entry date is on or after April 3, 2025, report 9903.94.02 with the line, as the program requires.
4. Confirm that your entry software accepts the number. Valid-code lists are covered in our CATAIR Appendix B reference.

Because this heading carries no separate duty, a correct filing should show the regular subheading duty on the line. If your duty calculation shows an extra percentage attributed to 9903.94.02 itself, review it.

Relationship to 9903.94.01 and 9903.94.05

9903.94.01 and 9903.94.05 are the base headings that country-deal variants modify. When you are working out which Section 232 autos line applies to a given entry, do not look at 9903.94.02 in isolation. Read it next to those two headings in the HTSUS and compare:

• the entry-date language in each heading;
• the note 33 subdivision each heading refers to;
• the country or origin conditions, where the heading text states one;
• the rate language, whether it is an added duty or a pointer to the regular subheading.

The facts here do not tell us how these headings combine with other tariff programs on the same entry. For stacking with other duties, check the current HTSUS notes and ask your broker before you finalize a landed-cost model.

What importers should do

• Pull subdivision (c) of U.S. note 33 from the current HTSUS and map your part numbers and vehicles against it line by line.
• Audit entries filed on or after April 3, 2025 for correct use of 9903.94.02, 9903.94.01, and 9903.94.05, and confirm that no added duty is being attributed to this heading.
• If you find a misreported line, review your options for correcting or contesting it. Our guide to the customs protest deadline explains how timing works after liquidation.
• Ask your broker to confirm country conditions and rates in writing for each product family before relying on any quoted deal rate.

Key references

• Harmonized Tariff Schedule of the United States: the official text of 9903.94.02, 9903.94.01, 9903.94.05, and U.S. note 33.
• U.S. Customs and Border Protection: agency guidance and CSMS messages on Section 232 filing instructions.
• Federal Register: search here for the notices and rules implementing the Section 232 autos program.
• The White House: presidential actions page, where the Section 232 proclamations are published.