9903.94.31: Section 232 Auto Tariff for UK Passenger Vehicles

Key Points

• HTS code 9903.94.31 applies to passenger vehicles that are products of the United Kingdom, entered on or after June 30, 2025, under the terms of subdivision (i) of U.S. note 33 to subchapter III of Chapter 99.
• The applicable duty rate is the duty provided in the applicable subheading plus 7.5%, where the 7.5% is the Section 232 add-on and the total rate is a combined rate inclusive of MFN, not an additional layer on top of MFN.
• This code is a deal-country provision: the 7.5% Section 232 rate for qualifying UK passenger vehicles is lower than the standard 25% Section 232 rate applied under codes such as 9903.94.01.
• To claim this preferential Section 232 rate, the entry must satisfy all conditions set out in subdivision (i) of U.S. note 33; entries that do not qualify fall under the standard Section 232 auto tariff.
• As of October 1, 2026, these facts reflect the HTSUS as published; always confirm current U.S. note 33 terms in the live schedule at hts.usitc.gov or with your customs broker.

On this page

1. What HTS 9903.94.31 covers
2. The Section 232 autos program
3. Rate structure and how stacking works for UK vehicles
4. Scope: which vehicles and which entries qualify
5. How 9903.94.31 appears on a customs entry
6. Comparison with the standard Section 232 auto code
7. What importers should do
8. Key references

HTS code 9903.94.31 is the Chapter 99 tariff provision that imposes a 7.5% Section 232 duty on passenger vehicles that are products of the United Kingdom, for entries made on or after June 30, 2025, when entered under the conditions of subdivision (i) of U.S. note 33 to subchapter III of Chapter 99. The combined rate for a qualifying entry is the duty provided in the applicable Chapter 1-97 subheading plus 7.5%. This is a deal-country rate, meaning the 7.5% is not piled on top of the normal Most Favored Nation (MFN) duty: the stated rate is the all-in combined figure, inclusive of MFN.

The links in this article go to the primary documents: the official tariff schedule, CBP guidance pages, and the Federal Register. Read the source.

What HTS 9903.94.31 covers

The official HTSUS heading text for 9903.94.31 reads: "Effective with respect to entries on or after June 30, 2025, passenger vehicles that are products of the United Kingdom as specified in subdivision (i) of U.S. note 33 to this subchapter, when entered under the terms of subdivision (i) of U.S. note 33 to this subchapter."

Three elements define whether a shipment falls under this code:

• Product category: passenger vehicles (not auto parts, not commercial vehicles unless otherwise specified).
• Country of origin: the United Kingdom.
• Entry conditions: the vehicle must be entered under the specific terms of subdivision (i) of U.S. note 33 to subchapter III of Chapter 99 of the HTSUS.

If any of those three conditions is not met, 9903.94.31 does not apply. Verify the full product and country specifications in the live HTSUS at hts.usitc.gov, because U.S. note 33 carries the operative definitions and any quota or volume conditions.

The Section 232 autos program

Section 232 of the Trade Expansion Act of 1962 authorizes the President to adjust imports that threaten national security. The Section 232 autos and auto parts action targets passenger vehicles and certain parts entering U.S. commerce. The standard Section 232 auto tariff, found at 9903.94.01, imposes a 25% rate on passenger vehicles from most origins.

Separately, the United States negotiated country-specific arrangements with certain trading partners, including the United Kingdom, that set a lower Section 232 rate for qualifying imports in lieu of the 25% rate. Code 9903.94.31 is the HTSUS vehicle for one such arrangement, applying the negotiated 7.5% rate to UK-origin passenger vehicles that meet the note 33 conditions.

Rate structure and how stacking works for UK vehicles

The combined rate explained

The HTSUS general column rate for 9903.94.31 is: the duty provided in the applicable subheading + 7.5%.

For UK passenger vehicles, the MFN (Column 1 General) rate on most passenger vehicles in Chapter 87 is 2.5%. Under 9903.94.31, the duty calculation is:

• Chapter 87 MFN rate (the "duty provided in the applicable subheading"): for example, 2.5%
• Section 232 add-on under 9903.94.31: 7.5%
• Combined rate on entry: approximately 10% (2.5% + 7.5%)

Critical stacking note: The 7.5% is not imposed on top of a separately calculated MFN duty and then separately stacked again. The formulation "the duty provided in the applicable subheading + 7.5%" means the Chapter 87 rate and the 7.5% Section 232 addition are added together to produce the total. This is the combined, all-in rate for a qualifying UK passenger vehicle. Confirm the exact Chapter 87 subheading rate for your specific vehicle in the current HTSUS.

Contrast with non-deal-country treatment

Passenger vehicles from origins not covered by a country-specific note 33 arrangement face the full 25% Section 232 rate under 9903.94.01, in addition to any applicable Chapter 87 MFN rate. The UK arrangement captured in 9903.94.31 substitutes the 7.5% Section 232 rate for those vehicles that qualify, making the effective combined duty substantially lower.

Scope: which vehicles and which entries qualify

The scope of 9903.94.31 is tied directly to subdivision (i) of U.S. note 33. That note governs:

• The definition of "passenger vehicles" for this purpose.
• Any volume thresholds, quota levels, or allocation conditions that must be satisfied for an entry to be "entered under the terms of" the note.
• Documentation or certification requirements, if any, that CBP expects at time of entry.

The facts block available as of October 1, 2026 does not reproduce the full text of U.S. note 33(i). Read the complete note in the live HTSUS. If you are uncertain whether your vehicle qualifies or whether a quota ceiling has been reached, confirm with your licensed customs broker before filing.

How 9903.94.31 appears on a customs entry

Chapter 99 codes are overlay provisions. On a CBP entry, 9903.94.31 rides alongside, not instead of, the regular Chapter 87 classification line. A typical entry for a qualifying UK passenger vehicle will show two HTS lines:

• Line 1: The Chapter 87 subheading that classifies the vehicle (for example, 8703.xx.xx), carrying the MFN rate and the dutiable value.
• Line 2: 9903.94.31, carrying the 7.5% Section 232 rate assessed against the same dutiable value.

The total duty paid is the sum of both lines, which equals the combined rate described above. ACE entry filers should ensure their broker or trade team maps the Chapter 99 code correctly at the line level. See CBP's ACE guidance at cbp.gov for entry filing requirements. You can also use the CustomsGenius duty calculator to model the combined duty before filing.

Comparison with the standard Section 232 auto code

Importers bringing in UK passenger vehicles need to understand where 9903.94.31 sits relative to other Section 232 auto codes:

• 9903.94.01 is the baseline Section 232 passenger vehicle code imposing a 25% rate. UK vehicles that do not qualify under U.S. note 33(i) would fall here. See our detailed article on 9903.94.01: Section 232 Auto Tariff Rate, Scope, and Stacking.
• 9903.94.31 is the UK deal-country code at 7.5%, available only to entries that satisfy all note 33(i) conditions on or after June 30, 2025.

Using the wrong code is not a minor paperwork issue. Claiming 9903.94.31 when conditions are not met creates a duty underpayment that CBP can assess at liquidation or audit. Claiming 9903.94.01 when 9903.94.31 applies means overpaying duty. Both outcomes have compliance and cash consequences. If you want to understand how duty underpayments surface, see How Do I Find Duty Underpayments Before CBP Does?

What importers should do

• Read U.S. note 33(i) in full. Pull the current version of the HTSUS at hts.usitc.gov and read subdivision (i) of U.S. note 33 to subchapter III of Chapter 99 before classifying any UK passenger vehicle entry. The note contains the operative conditions, and facts not reproduced here may affect eligibility.
• Confirm the effective date applies. This code applies only to entries on or after June 30, 2025. Entries prior to that date are not covered by 9903.94.31; check the correct code for earlier entries with your broker.
• File both the Chapter 87 line and the 9903.94.31 line on every qualifying entry. Do not omit the Chapter 99 overlay line, and do not attempt to collapse both into a single rate. The entry structure matters for liquidation and protest purposes.
• Monitor quota or volume conditions under note 33(i). If the note imposes an annual or periodic cap, track utilization actively. Entries filed after a cap is reached may not qualify for 9903.94.31 and could be reclassified to the 25% rate under 9903.94.01.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov): The authoritative source for 9903.94.31, its rate, and the full text of U.S. note 33 to subchapter III of Chapter 99.
• U.S. Customs and Border Protection (cbp.gov): CBP guidance on Section 232 auto tariff entry filing, CSMS messages, and ACE instructions.
• Federal Register (federalregister.gov): Notices and proclamations establishing and modifying the Section 232 autos action and country-specific arrangements.
• White House proclamations (whitehouse.gov): Presidential proclamations issued under Section 232 of the Trade Expansion Act of 1962 that created and modified the autos tariff.
• 19 U.S.C. 1862 (law.cornell.edu): The statutory authority, Section 232 of the Trade Expansion Act of 1962, under which the autos tariff action was taken.
• 9903.94.01: Section 232 Auto Tariff Rate, Scope, and Stacking: CustomsGenius article on the standard 25% Section 232 passenger vehicle code.