9903.94.40: Section 232 Autos Heading for Japan Vehicles

Key Points

• 9903.94.40 is a Section 232 autos claim heading for passenger vehicles and light trucks that are products of Japan, and it carries no additional duty itself.
• Its HTSUS general rate is "the duty provided in the applicable subheading," so the duty you pay is set by the line it rides with, not by this code.
• The heading text ties the vehicles to subdivision (k) of U.S. note 33 and to a column 1 rate of 15 percent or more under subdivision (m) of U.S. note 33.
• The facts reviewed here, current as of November 2026, give no effective window or deal rate for this heading, so confirm both in the current HTSUS.

On this page

1. What 9903.94.40 is and what it is not
2. What the heading text says
3. Rate and duty effect
4. How it appears on an entry
5. Relationship to other Section 232 auto headings
6. What importers should do
7. Key references

9903.94.40 is a Chapter 99 heading in the Section 232 autos program (U.S. note 33) that covers passenger vehicles and light trucks that are products of Japan. It does not add a tariff of its own: its general rate is "the duty provided in the applicable subheading." Importers and brokers handling Japan-origin vehicles should treat it as a claim heading that records a specific treatment on the entry.

The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source. The authoritative text of this heading lives in the Harmonized Tariff Schedule at hts.usitc.gov.

What 9903.94.40 is and what it is not

As of November 2026, the information we have for this code is the HTSUS provision text and its general rate. That is enough to say what kind of heading it is, and the answer matters for your duty bill.

• It is an exemption, exception, or claim heading within the Section 232 autos program.
• It is not a heading that imposes an additional ad valorem duty. Do not add a percentage for it to your duty estimate.

If you are used to seeing Chapter 99 codes as a surcharge, this one works differently. The duty you owe on the vehicle comes from the applicable subheading the heading points to. For a comparable example of a Section 232 autos heading that adds no duty, see 9903.94.02: Section 232 Autos Heading, No Added Duty.

What the heading text says

The official heading text reads:

Passenger vehicles and light trucks that are products of Japan as provided for in subdivision (k) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 15 percent as provided for in subdivision (m) of U.S. note 33 to this subchapter

Product scope

The heading names passenger vehicles and light trucks. Whether a specific vehicle falls inside it depends on how it is classified in chapters 1 to 97 and on the definitions in U.S. note 33. Check the note itself rather than relying on a product description.

Country condition

The only country the heading text names is Japan. The vehicle must be a product of Japan, as provided for in subdivision (k) of U.S. note 33. Country of origin, not the port of shipment or the seller's location, is the test the wording points to. Confirm your origin determination before you claim this heading.

The 15 percent condition

The text also refers to an ad valorem (or ad valorem equivalent) column 1 rate of duty equal to or greater than 15 percent, as provided for in subdivision (m) of U.S. note 33. We are quoting that condition as written. How subdivision (m) applies to your particular subheading is something to confirm in the current HTSUS or with your broker, because the facts here do not walk through it.

Rate and duty effect

The HTSUS general column for 9903.94.40 reads: "The duty provided in the applicable subheading." In practice:

• The heading itself adds zero additional duty.
• Your duty is whatever applies under the regular chapter 1 to 97 line on the entry.
• No effective window and no deal rate for this heading appear in the facts reviewed for this article. We do not state one. Confirm the entry-date conditions and any rate in the current HTSUS before you finalize an entry.

Other duty programs can still apply to the same goods independently. This article does not say whether they do for any given entry, so check the other Chapter 99 provisions that may reach your vehicle.

How it appears on an entry

A Chapter 99 heading rides alongside the regular tariff line. For a Japan-origin passenger vehicle or light truck, the filing pattern is:

1. Report the regular chapter 1 to 97 HTS line for the vehicle, with its normal duty.
2. Report 9903.94.40 as the accompanying Chapter 99 line when the heading text and U.S. note 33 conditions are met.
3. Keep origin documentation that supports the "product of Japan" statement.

Because the heading carries no duty of its own, the Chapter 99 line affects how the entry is treated, not the arithmetic of an added percentage. Your broker should confirm the exact reporting instructions in CBP guidance, which you can locate through cbp.gov. Notices that touch Chapter 99 changes are also published at federalregister.gov.

Relationship to other Section 232 auto headings

9903.94.40 is a country-specific variant. Country-deal variants in this family modify the base headings, and the base headings to review alongside this one are 9903.94.01 and 9903.94.05. Look at those headings in the HTSUS to see the base treatment that a deal variant departs from. We do not state any deal rate here, because the facts for this heading do not carry one.

For a neighboring heading in the same program, see 9903.94.04 Explained: Section 232 Passenger Vehicle Heading. For a broader view of codes in effect this year, see the 2026 tariff code overview.

Two points keep entries clean:

• Do not report both a base heading and a country-variant heading for the same vehicle unless the HTSUS and U.S. note 33 direct it.
• Do not assume that a variant for one country applies to vehicles from another. The text of this heading names Japan only.

What importers should do

• Pull the current text of 9903.94.40 and subdivisions (k) and (m) of U.S. note 33 from the HTSUS and confirm that your vehicle and its column 1 rate meet the conditions.
• Document country of origin for every Japan-claimed vehicle so the "product of Japan" statement can be supported on request.
• Have your broker verify the correct pairing of 9903.94.40 with your regular HTS line, and rule out the base headings 9903.94.01 and 9903.94.05 for the same goods unless note 33 says otherwise.
• Check any entry-date or rate conditions in the live HTSUS before filing, since none are given in the facts reviewed here.

Key references

• Harmonized Tariff Schedule (hts.usitc.gov): official text of heading 9903.94.40, U.S. note 33, and the base headings 9903.94.01 and 9903.94.05.
• U.S. Customs and Border Protection (cbp.gov): entry guidance and CSMS messages for Chapter 99 reporting.
• Federal Register (federalregister.gov): published notices and proclamations affecting the HTSUS.
• 9903.94.02: Section 232 Autos Heading, No Added Duty: related CustomsGenius explainer.
• 9903.94.04 Explained: Section 232 Passenger Vehicle Heading: related CustomsGenius explainer.