9903.94.06 Explained: Section 232 Autos Exemption Heading

Key Points

• 9903.94.06 is a claim heading under the Section 232 autos action: it carries 0 percent additional duty itself and functions as an exemption or exception heading, not a rate-imposing one.
• The heading is effective with respect to entries on or after May 3, 2025, per its official heading text.
• The product scope covered passenger vehicles (heading 8703) and light trucks (heading 8704) from Canada and Mexico, but both rules ran from May 3, 2025 through May 2, 2025, a window the facts show has ended. Neither rule is in force today.
• Because no product/country rules under this heading are currently in force, importers should confirm whether a successor or alternative heading applies to their goods by checking the current HTSUS or consulting a licensed broker.
• The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

On this page

1. What 9903.94.06 is and how it works
2. Products and countries covered
3. Effective dates and current status
4. How this heading appears on a customs entry
5. Interaction with other Section 232 duties
6. What importers should do
7. Key references

As of October 5, 2026, 9903.94.06 is the Chapter 99 claim heading importers use to assert an exemption or exception under the Section 232 autos action. It imposes 0 percent additional duty. Specifically, it covers articles provided for in subdivision (h) of U.S. note 33 to subchapter III of Chapter 99, effective with respect to entries on or after May 3, 2025. The product scope it was designed to reach, passenger vehicles and light trucks from Canada and Mexico, was governed by rules whose effective windows have ended, meaning no scope rules under this heading are in force as of the facts date.

What 9903.94.06 is and how it works

Chapter 99 of the Harmonized Tariff Schedule of the United States contains special-purpose subheadings that are layered on top of the ordinary Chapter 1 through 97 classification. 9903.94.06 is not a duty-imposing heading. It is a claim heading, meaning an importer invokes it to assert that a qualifying article is excepted from or exempted from the additional Section 232 autos duty that would otherwise apply. The heading itself carries a rate of 0 percent additional duty.

The legal hook for this heading is subdivision (h) of U.S. note 33 to subchapter III of Chapter 99. That note sets out the conditions under which the exemption applies. The heading text states it is effective with respect to entries on or after May 3, 2025. Verify the full current text of U.S. note 33 in the Harmonized Tariff Schedule at hts.usitc.gov.

Products and countries covered

The facts block identifies two product/country rules that were associated with 9903.94.06:

• Heading 8703 (passenger vehicles): Canada and Mexico
• Heading 8704 (light trucks and other motor vehicles for transporting goods): Canada and Mexico

Both rules carried an effective window of May 3, 2025 through May 2, 2025. As the facts show, both rules have ended and are not in force today. That means zero product/country scope rules under 9903.94.06 are currently operative. Importers of 8703 or 8704 goods from Canada or Mexico should confirm in the current HTSUS which heading, if any, now governs their exemption claim, or verify with a licensed customs broker whether a different Chapter 99 provision has superseded this one.

Effective dates and current status

The official heading text fixes the general effective date as on or after May 3, 2025. The two scope rules tied to this heading each had a window from May 3, 2025 through May 2, 2025. Because the windows have closed, this heading is not currently the operative vehicle for any active exemption claim. Importers who entered goods under 9903.94.06 during the valid window should review those entries to confirm they were properly documented. Entries made outside the valid window for a given scope rule may be subject to correction or additional duty assessment. Confirm the current state of this heading in the official HTSUS.

How this heading appears on a customs entry

Chapter 99 headings like 9903.94.06 ride alongside the standard Chapter 1 through 97 classification line on a customs entry. An importer does not replace the substantive HTS classification with 9903.94.06. Instead, both lines appear:

• The Chapter 1 through 97 classification (for example, 8703.23.0000 for a gasoline passenger car), which determines the base MFN or preferential rate.
• The Chapter 99 claim heading (9903.94.06) on a separate line, asserting the Section 232 exemption and triggering the 0 percent additional duty rate for the autos action.

U.S. Customs and Border Protection processes both lines simultaneously. The Chapter 99 claim line does not replace the base classification; it modifies the duty calculation for the Section 232 component only. Review CBP's guidance at cbp.gov and any relevant CSMS messages for entry preparation instructions specific to Section 232 autos claims.

For an overview of how Chapter 99 codes interact with regular classifications across multiple programs in 2026, see our 2026 tariff code overview.

Interaction with other Section 232 duties

The Section 232 autos action is separate from the Section 232 actions on steel, aluminum, and derivative metal articles. Heading 9903.94.06 does not affect, offset, or exempt an importer from duties arising under those other programs. If an entry involves both an auto or auto part subject to the Section 232 autos action and a steel or aluminum content subject to a metals Section 232 action, the applicable headings for each program must each be evaluated independently. For context on how Section 232 derivative metal duties stack, see the article on 9903.82.06 Consolidated Metal 232: Rate, Scope, and Stacking.

Canada and Mexico goods may also be subject to separately enacted tariff measures under other executive actions. The Section 232 autos exemption claim under 9903.94.06 addresses only the autos action and does not govern those other measures. Confirm the full duty picture for any entry with a broker or by checking the relevant Chapter 99 notes in the current HTSUS.

What importers should do

• Verify current applicability. Because all scope rules under 9903.94.06 have ended per the facts, confirm in the current HTSUS or with a licensed customs broker which heading, if any, now covers your Section 232 autos exemption claim for Canada or Mexico origin vehicles and trucks.
• Audit past entries. If you entered goods under 9903.94.06 during the May 3, 2025 window, verify that the classification, country of origin, and supporting documentation meet the conditions of U.S. note 33(h). Entries that do not qualify may be subject to additional duties. Use a duty calculator to model the impact of any reclassification.
• Watch for successor headings. The Section 232 autos program may have active or upcoming headings that replace or extend the scope covered by 9903.94.06. Monitor Federal Register notices and CBP CSMS messages for updates.
• Document the claim properly. For any valid exemption claim under a Chapter 99 heading, maintain records of the basis for the claim, including origin documentation and product classification support, for the full recordkeeping period required by CBP.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov: Official text of 9903.94.06 and U.S. note 33 to subchapter III of Chapter 99.
• U.S. Customs and Border Protection, cbp.gov: CBP guidance, CSMS messages, and entry instructions for Section 232 autos claims.
• Federal Register, federalregister.gov: Notices and rules implementing and modifying the Section 232 autos action.
• White House, whitehouse.gov: Presidential proclamations establishing and amending the Section 232 autos tariff program.