9903.94.04 Explained: Section 232 Passenger Vehicle Heading

Key Points

• 9903.94.04 is a Section 232 autos heading for certain passenger vehicles and light trucks, covering entries on or after April 3, 2025.
• The heading carries no additional duty itself: its general-column rate is "the duty provided in the applicable subheading."
• Scope is set by subdivision (e) of U.S. note 33 to subchapter III of chapter 99, so that note, not the heading alone, decides whether your vehicle qualifies.
• 9903.94.01 and 9903.94.05 are the related base headings in this series, so confirm which one your entry should claim in the current HTSUS.

On this page

1. What 9903.94.04 is
2. Heading text and product coverage
3. Rate and effective window
4. How it appears on an entry and interacts with other headings
5. What the heading text does not tell you
6. What importers should do
7. Key references

9903.94.04 is a Chapter 99 heading in the Section 232 autos program that applies to certain passenger vehicles and light trucks entered on or after April 3, 2025. 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 9903.94.04 is

9903.94.04 sits in the Section 232 autos and auto-parts group of Chapter 99 headings, which is built around U.S. note 33 to subchapter III. Chapter 99 headings do not describe a product in the ordinary way. They tell customs how to treat a line that is already classified in chapters 1 through 97.

This heading is an exemption, exception, or claim heading within its program. It is not a duty-imposing line. If you are looking for the heading that adds a Section 232 charge, this is not the place to look for a percentage. You can read the live provision text on the official HTSUS site.

Heading text and product coverage

The official heading text reads: "Effective with respect to entries on or after April 3, 2025, certain passenger vehicles and light trucks, as provided for in subdivision (e) of U.S. note 33 to this subchapter."

What the text establishes

• Entry-date condition: the heading applies to entries on or after April 3, 2025.
• Product description: certain passenger vehicles and light trucks, not every vehicle.
• Controlling language: subdivision (e) of U.S. note 33 defines which vehicles are covered.

Why the word "certain" matters

The heading text is deliberately short. The qualifying products, and any conditions on claiming the heading, live in subdivision (e) of U.S. note 33. Read that subdivision against your tariff line before you put 9903.94.04 on an entry. Do not rely on a vehicle type or a broker's shorthand.

Rate and effective window

The HTSUS general column rate for 9903.94.04 is "the duty provided in the applicable subheading." That applies to entries on or after April 3, 2025, the window stated in the heading text.

In practice this means the heading does not add a percentage on top of the regular line. The duty you owe on the vehicle is whatever the chapter 87 subheading provides, subject to any other Chapter 99 headings that apply to the same goods. The facts available for this heading do not list a separate rate, a percentage, or an end date, so none is stated here. Confirm any current rate treatment in the HTSUS or with your broker.

How it appears on an entry and interacts with other headings

A Chapter 99 heading rides alongside the regular line. For a vehicle claiming 9903.94.04, the entry carries:

1. The regular chapter 87 line for the vehicle, with its ordinary duty rate.
2. The Chapter 99 line, 9903.94.04, reported with it.

The Section 232 autos series includes other headings, including 9903.94.01 and 9903.94.05. These are the base headings in this series, and country-specific variants are read against them. Which one fits depends on the vehicle, its origin, and the conditions in U.S. note 33. Check the text of each heading in the current HTSUS before choosing.

The facts available here do not say how 9903.94.04 stacks with Section 301, other Section 232 actions, or any country-based duties. Do not assume stacking or non-stacking. Verify it in the HTSUS notes and with your broker. For ABI filing mechanics, see our CATAIR Appendix B valid codes reference. For a wider view of Chapter 99 lines this year, see the 2026 tariff code overview.

What the heading text does not tell you

Importers often look for a country list and a deal rate on headings in this part of the schedule. The heading text for 9903.94.04 quoted above contains no country condition and no percentage. This article therefore names no countries and states no deal rate for it.

• If your vehicle comes from a country with a trade arrangement, check how subdivision (e) of U.S. note 33 and the neighboring headings treat that origin.
• If you need a rate, read the applicable chapter 87 subheading and the other Chapter 99 lines reported on the same entry.
• If the HTSUS has been revised since the as-of date above, the current text controls.

What importers should do

• Read subdivision (e) of U.S. note 33 and match your vehicle's tariff line and origin to it before claiming 9903.94.04.
• Compare 9903.94.04 with 9903.94.01 and 9903.94.05 in the current HTSUS and document why the chosen heading fits.
• Audit entries filed on or after April 3, 2025 for the correct Chapter 99 line. If one is wrong, review the 180-day protest deadline and correction options with your broker.

Key references

• Harmonized Tariff Schedule (hts.usitc.gov): official text of 9903.94.04, 9903.94.01, 9903.94.05, and U.S. note 33.
• U.S. Customs and Border Protection (cbp.gov): CSMS messages and filing guidance for Section 232 entries.
• Federal Register (federalregister.gov): search for notices and rules on Section 232 automobiles and parts.
• White House presidential actions (whitehouse.gov): search for the proclamations behind the Section 232 autos program.