9903.94.32: UK Autos 232 Parts Deal Rate, Scope, and Stacking

Key Points

• HTS 9903.94.32 covers parts of passenger vehicles and light trucks originating in the United Kingdom under the Section 232 Autos program, as of October 1, 2026.
• The duty rate is a combined 10 percent, meaning the Column 1 (MFN) rate plus this Chapter 99 arm together total 10 percent. This is not an additional 10 percent on top of MFN.
• Legal authority flows from Executive Order 14309 (published at 90 FR 26419) and a Commerce Department notice (Commerce notice 2025-12060, effective June 30, 2025).
• This code is a deal-country arm under U.S. Note 33(j), following the same combined-rate convention established for the Note 33(i) vehicles structure across the deal-country family.
• Importers must report 9903.94.32 alongside the regular Chapter 1-97 classification on each affected entry; confirm current note text and applicability at hts.usitc.gov.

On this page

1. What 9903.94.32 is and who created it
2. Affected products and country of origin scope
3. How the combined 10 percent rate works
4. How this code appears on an entry and stacks with other duties
5. Legal authorities and effective dates
6. What importers should do
7. Key references

HTS 9903.94.32 is a Chapter 99 Section 232 tariff code that imposes a combined 10 percent duty on parts of passenger vehicles and light trucks of the United Kingdom. The combination means the MFN (Column 1) rate and this Chapter 99 arm together reach 10 percent total. Any importer bringing UK-origin auto parts into the United States under this program must declare this code on each entry alongside the underlying Chapter 1-97 classification.

The links in this article go to the primary documents: the executive orders, Federal Register notices, and official tariff schedule pages themselves. Read the source.

What 9903.94.32 is and who created it

9903.94.32 is a Chapter 99 special tariff provision in the Section 232 Autos program. It was created by authority of Executive Order 14309, published at 90 FR 26419. The implementing Commerce Department notice, Commerce notice 2025-12060, carried an effective date of June 30, 2025.

The code sits within the deal-country family of Section 232 auto provisions. The United Kingdom is one of the partner countries that negotiated a deal-country arrangement, placing UK-origin parts under Note 33(j) rather than the baseline arms that apply to non-deal countries. The structure mirrors the combined-rate convention first established for Note 33(i) vehicles across the deal-country family.

For context on the broader Section 232 auto tariff landscape, see our overview of 9903.94.01: Section 232 Auto Tariff Rate, Scope, and Stacking.

Affected products and country of origin scope

Products covered

The official heading text specifies parts of passenger vehicles and light trucks of the United Kingdom. This is an auto parts provision, not a finished-vehicle provision. Confirm which Chapter 1-97 subheadings map to "parts of passenger vehicles and light trucks" by reviewing the current note language in the HTSUS at hts.usitc.gov. The facts block does not enumerate individual parts subheadings, so consult the published note or your broker for the definitive product list.

Country of origin

9903.94.32 applies exclusively to goods of the United Kingdom. Parts originating in other deal countries (such as Japan, the European Union, or South Korea) fall under separate deal-country arms in the same family. Parts from non-deal countries use a different Section 232 arm entirely. Origin rules follow standard CBP substantial-transformation and FTA country-of-origin principles; if origin is ambiguous for a particular part, confirm it with your broker before entry.

How the combined 10 percent rate works

This is the single most important structural point for anyone classifying under 9903.94.32: the 10 percent is a combined rate, not an additive one.

Under the deal-country convention, Column 1 (MFN) duty plus the Chapter 99 Section 232 arm together total 10 percent. If a part carries a 2.5 percent MFN rate, the additional Section 232 charge under 9903.94.32 is 7.5 percent, bringing the combined total to 10 percent. If a part carries a 0 percent MFN rate, the full 10 percent is collected via the Chapter 99 arm.

This stands in contrast to how some other Section 232 or Section 301 programs work, where the Chapter 99 rate is purely additive on top of MFN. Do not apply that additive logic here. The note 33(j) structure is explicit: the combined rate is 10 percent.

You can model the combined duty obligation using our duty calculator or by reviewing the full 2026 tariff code landscape at our 2026 tariff code overview.

How this code appears on an entry and stacks with other duties

Entry line structure

Like all Chapter 99 codes, 9903.94.32 rides as a secondary classification line on the entry alongside the primary Chapter 1-97 classification. You do not replace the underlying HTS number. CBP expects to see both: the standard parts subheading (e.g. a heading from Chapter 87) and 9903.94.32 on the same line or as an additional line, depending on ACE formatting requirements. Check current CBP guidance at cbp.gov for ACE-specific reporting instructions.

Stacking with other programs

The facts block identifies this as a Section 232 Autos provision under Note 33(j). The facts block does not specify whether other Section 301 or additional tariff programs stack on top of 9903.94.32 for UK-origin auto parts. Confirm the current interaction with any applicable Section 301 or other Chapter 99 provisions with your licensed customs broker or in the current HTSUS notes before filing.

No Section 301 offset noted

The United Kingdom is not a Section 301 target country as of the facts-block date, so Section 301 stacking is unlikely to apply here, but the facts block is silent on this point. Verify current applicability in the HTSUS.

Legal authorities and effective dates

The two governing documents named in the facts block are:

• Executive Order 14309, published at 90 FR 26419, which established the Section 232 Autos deal-country framework including the combined-rate structure.
• Commerce notice 2025-12060, effective June 30, 2025, which implemented the operational details of this provision.

The code was also subject to two migration events: one on July 24, 2026 at 18:00 and one on August 12, 2026 at 02:00. These migration timestamps reflect updates to how the provision is recorded in the tariff schedule system; they do not necessarily change the substantive rate or scope, but they indicate that the code's note structure was updated on those dates. Review the current HTSUS note 33(j) text to confirm the operative language that applies to entries filed after each migration.

For the Federal Register, search at federalregister.gov. For the White House executive order text, search at whitehouse.gov.

What importers should do

• Confirm origin documentation. 9903.94.32 applies only to UK-origin parts. Ensure you hold compliant country-of-origin records for every shipment before filing.
• Apply the combined rate correctly. Calculate your duty as Column 1 rate plus the Section 232 arm equaling 10 percent total. Do not treat 10 percent as additive on top of MFN.
• Verify current note 33(j) text. Two migration events updated this provision's schedule entry. Pull the live HTSUS at hts.usitc.gov and read Note 33(j) in full before each entry to confirm scope and rate have not changed since October 1, 2026.
• Audit past entries. If entries covering UK-origin auto parts were filed between June 30, 2025 and the date you began using 9903.94.32, review them for correct classification and combined-rate application. If you discover underpayments, see our article on how to find duty underpayments before CBP does.

Key references

• Federal Register (federalregister.gov) - Search for 90 FR 26419 (EO 14309) and Commerce notice 2025-12060 for the authorizing and implementing documents.
• White House (whitehouse.gov) - Source for Executive Order 14309 text establishing the Section 232 Autos deal-country framework.
• Harmonized Tariff Schedule (hts.usitc.gov) - Current HTSUS text for 9903.94.32 and U.S. Note 33(j), including post-migration note language.
• CBP (cbp.gov) - ACE entry filing guidance and CSMS messages on Section 232 reporting requirements.
• 9903.94.01: Section 232 Auto Tariff Rate, Scope, and Stacking - Related overview of the baseline Section 232 auto tariff arm.