9903.94.41 Explained: Japan Autos 232 Combined 15% Rate

Key Points

• HTS 9903.94.41 imposes a combined 15% duty rate on passenger vehicles and light trucks of Japanese origin under the Section 232 Autos program, effective September 16, 2025, with no announced end date.
• The 15% is a combined (inclusive) rate, not an addition on top of the standard column 1 MFN duty: the Section 232 component equals 15% minus the applicable column 1 rate.
• Seventeen HTS subheadings are currently in scope, covering a broad range of passenger vehicle and light truck classifications under headings 8703 and 8704.
• The legal authority is Executive Order 14345 and Federal Register document 90 FR 2025-17908, note 33(k); the code migrated into force at 1800 on July 24, 2026.
• Entries must carry both the underlying chapter 1-97 subheading and this Chapter 99 code on the same line; confirm your classification and rate calculation against the current HTSUS or with your broker.

On this page

1. What 9903.94.41 covers and where it comes from
2. Affected products and HTS subheadings
3. How the combined 15% rate works, and what stacking means here
4. Effective date and applicability window
5. How this code appears on a customs entry
6. What importers should do
7. Key references

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

HTS 9903.94.41 is the Chapter 99 provision that applies a combined 15% Section 232 duty rate to passenger vehicles and light trucks originating in Japan. It entered into force on September 16, 2025, under a bilateral deal framework established by Executive Order 14345 and Federal Register document 90 FR 2025-17908, note 33(k). Any importer bringing Japanese-origin passenger vehicles or covered light trucks into the United States must report this code alongside the regular chapter 1-97 subheading on every affected entry. As of October 5, 2026, 17 subheadings remain in active scope.

What 9903.94.41 covers and where it comes from

Section 232 of the Trade Expansion Act gives the executive branch authority to restrict imports that threaten national security. The Autos 232 program extended that authority to passenger vehicles and light trucks. For Japan specifically, a deal-rate framework was established rather than the default across-the-board Section 232 rate, and 9903.94.41 is the code that captures that arrangement.

The legal foundation is Executive Order 14345 read together with Federal Register document 90 FR 2025-17908, specifically note 33(k) of the implementing tariff schedule notes. The code migrated into the published HTSUS at 1800 on July 24, 2026. You can verify the current note text at hts.usitc.gov.

Affected products and HTS subheadings

The scope of 9903.94.41 is Japan-origin goods only. Seventeen subheadings are currently in force as of October 5, 2026. One rule covering heading 8703 broadly ran only through September 16, 2025, and is no longer operative. The 17 active subheadings are:

Passenger vehicles (heading 8703 subheadings)

• 8703.22.01 - spark-ignition internal combustion engine vehicles, cylinder capacity not over 1,000 cc
• 8703.23.01 - spark-ignition, cylinder capacity over 1,000 cc but not over 1,500 cc
• 8703.24.01 - spark-ignition, cylinder capacity over 1,500 cc but not over 3,000 cc
• 8703.31.01 - compression-ignition (diesel), cylinder capacity not over 1,500 cc
• 8703.32.01 - compression-ignition, cylinder capacity over 1,500 cc but not over 2,500 cc
• 8703.33.01 - compression-ignition, cylinder capacity over 2,500 cc
• 8703.40.00 - vehicles with both spark-ignition and electric motor
• 8703.50.00 - vehicles with both compression-ignition and electric motor
• 8703.60.00 - other vehicles with electric motor, external charge
• 8703.70.00 - other vehicles with electric motor, not external charge
• 8703.80.00 - other vehicles with only electric motor
• 8703.90.01 - other passenger vehicles

Light trucks (heading 8704 subheadings)

• 8704.21 - motor vehicles for goods transport, diesel, GVW not over 5 tonnes
• 8704.31 - motor vehicles for goods transport, spark-ignition, GVW not over 5 tonnes
• 8704.41 - motor vehicles for goods transport, electric, GVW not over 5 tonnes
• 8704.51 - motor vehicles for goods transport, spark-ignition and electric, GVW not over 5 tonnes
• 8704.60 - other motor vehicles for goods transport, electric

All 17 subheadings apply to Japan-origin goods from September 16, 2025 onward, with no announced end date. Confirm current subheading text in the official HTSUS.

How the combined 15% rate works, and what stacking means here

This is the most important structural point for entry preparation: the 15% is a combined, inclusive rate, not an additive rate.

For most Section 232 codes covering countries without a bilateral deal, the Chapter 99 duty is added on top of the regular column 1 MFN duty. That is not how 9903.94.41 works. Under note 33(k), the 15% is the total Section 232-inclusive duty. The Section 232 component alone equals 15% minus the applicable column 1 rate for that subheading. Your total duty liability for the 232 component is capped at 15% of the customs value, not 15% plus the MFN rate.

For example, if the column 1 rate for an 8703 subheading is 2.5%, the Section 232 increment is 12.5%, and the combined total from this code is 15%. You do not pay 2.5% plus 15% (17.5%). You pay 15% total for the 232-deal obligation.

Other duties, such as any applicable merchandise processing fee, harbor maintenance fee, or separately assessed Section 301 duties, are assessed independently. Check whether any Section 301 China-origin lists or other Chapter 99 codes apply to the specific goods, and confirm the stacking treatment with your broker using the current HTSUS notes.

Effective date and applicability window

9903.94.41 became effective on September 16, 2025. There is no announced end date for any of the 17 currently active subheadings. One rule, covering heading 8703 broadly, had an effective window of September 16, 2025 through September 16, 2025 only, and is no longer in scope. Entries for Japanese passenger vehicles entered for consumption on or after September 16, 2025, under the active subheadings, are subject to the 15% combined rate unless an applicable exclusion applies. Confirm exclusion availability at cbp.gov and the Federal Register.

How this code appears on a customs entry

Chapter 99 codes never stand alone. On CBP Form 7501 and in ACE, you report the underlying chapter 1-97 subheading (for example, 8703.40.0000) on the tariff line, and then you report 9903.94.41 as a secondary, Chapter 99 tariff number on that same line. The system applies the combined rate calculation based on both codes together.

If you omit 9903.94.41 from an entry that should carry it, CBP may assess the duty on liquidation, potentially with interest. If you report it on an entry where it does not apply (wrong country of origin, wrong subheading), you may need to file a post-entry amendment or protest to recover the overpayment. Entry accuracy from the outset is essential. The 2026 tariff code overview covers general Chapter 99 entry mechanics.

For duty cost modeling, the duty calculator can help you apply the combined rate logic to your shipment values before entry.

What importers should do

• Verify country of origin documentation for every Japan-origin vehicle or light truck shipment. 9903.94.41 applies exclusively to Japanese-origin goods; origin errors in either direction create compliance exposure.
• Classify to the correct 10-digit subheading from the 17 active subheadings above, then add 9903.94.41 as the secondary Chapter 99 number. Confirm the subheading text in the live HTSUS before filing.
• Apply the combined rate correctly: enter 15% as the Section 232-inclusive total, not as an addition on top of MFN. Brief your customs broker or trade team on note 33(k) so the ACE calculation is set up accurately.
• Monitor the Federal Register and CBP CSMS for any changes to note 33(k) scope, exclusion procedures, or the effective window. Check federalregister.gov and cbp.gov regularly.

Key references

• White House Executive Orders - Executive Order 14345, the Section 232 Autos authority for Japan deal rates
• Federal Register 90 FR 2025-17908 - implementing notice establishing HTSUS note 33(k) and the Japan combined rate framework
• Harmonized Tariff Schedule of the United States (hts.usitc.gov) - current text of note 33(k) and subheading coverage for 9903.94.41
• U.S. Customs and Border Protection (cbp.gov) - CSMS messages, exclusion procedures, and entry filing guidance
• 2026 Tariff Code Overview - general guidance on Chapter 99 code mechanics and entry reporting