9903.94.42: Section 232 Japan Auto Parts Heading Explained

Key Points

• 9903.94.42 is a Section 232 autos heading for parts of passenger vehicles and light trucks that are products of Japan, and it carries no additional duty of its own.
• The HTSUS general column rate is "The duty provided in the applicable subheading," so the duty on the line still comes from the regular chapter 1-97 subheading.
• The heading text ties the claim to subdivision (l) 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 available to us, current as of November 2026, give no effective window and no deal rate for this heading, so confirm both in the current HTSUS before you file.
• 9903.94.01 and 9903.94.05 are the base headings that the country-deal variants modify.

On this page

1. What 9903.94.42 is
2. Affected products and HTS coverage
3. Rate and duty treatment
4. Interaction with other tariff provisions
5. What importers should do
6. Key references

9903.94.42 is a Chapter 99 heading in the Section 232 autos and auto-parts program that describes parts of passenger vehicles and light trucks that are products of Japan. Importers and brokers of Japanese-origin auto parts need to know it, but it is a claim heading: it adds no duty itself, and the duty on the entry line is the one provided in the applicable subheading. The facts here are as of November 2026.

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 for this heading is in the Harmonized Tariff Schedule at hts.usitc.gov, in Chapter 99, subchapter III, with the controlling rules in U.S. note 33 to that subchapter.

What 9903.94.42 is

The official heading text reads:

Parts of passenger vehicles and light trucks that are products of Japan as provided for subdivision (l) 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.

Three pieces of that text matter:

• Product scope: parts of passenger vehicles and light trucks.
• Country condition: the goods must be products of Japan.
• Rate condition: the heading refers to an ad valorem (or ad valorem equivalent) column 1 rate of 15 percent or more, as provided in subdivision (m) of U.S. note 33.

This is the same family as the other note 33 headings we have covered, such as 9903.94.04 for passenger vehicles and 9903.94.02, a Section 232 autos heading with no added duty.

Affected products and HTS coverage

Which goods

The heading names "parts of passenger vehicles and light trucks." It does not list individual HTS subheadings in its own text. The specific parts covered are determined by U.S. note 33 and the subheadings it references. Do not assume a part is covered because it sounds automotive. Check the exact 10-digit line against the current note 33 text.

Which country

The only country named in the heading text is Japan. Origin here means the goods are products of Japan, not simply shipped from Japan. Country of origin is determined under the usual customs rules, so a part exported from Japan but made elsewhere does not satisfy this condition on the heading's wording alone.

How it appears on the entry

A Chapter 99 heading rides alongside the regular chapter 1-97 line. The part is classified in its ordinary subheading, and 9903.94.42 is reported as the associated Chapter 99 line when the heading's conditions apply. Your broker should confirm the reporting convention and the order of lines in the current CBP guidance for Section 232 autos entries.

Rate and duty treatment

The HTSUS general column for 9903.94.42 reads: "The duty provided in the applicable subheading." That means:

• 9903.94.42 does not itself impose an additional percentage.
• It is an exemption, exception, or claim heading within the Section 232 autos program.
• The duty you owe on the line is whatever the applicable subheading provides.

The facts available for this heading do not carry a curated effective window or a stated deal rate for Japan. We therefore do not state one. If you need the rate that applies to a specific entry date, read the current text of U.S. note 33, including subdivisions (l) and (m), and confirm with your broker. Do not rely on a rate recalled from a press release or a prior article.

Interaction with other tariff provisions

Base headings and country-deal variants

The country-deal headings in this series modify base headings. For this family, those base headings are 9903.94.01 and 9903.94.05. Read 9903.94.42 together with them in the HTSUS, because the variant changes how the base treatment applies to Japan-origin goods rather than standing alone.

Other duties

Because this heading carries no duty of its own, stacking questions turn on the applicable subheading and on any other Chapter 99 lines that apply to the same goods. The facts block does not address interaction with other programs, so confirm in the current HTSUS and with a broker whether any other Chapter 99 heading also applies to your part.

Related fees

Ordinary entry costs are separate from this heading. For example, the Harbor Maintenance Fee applies by its own rules. For a wider view of the year's Chapter 99 headings, see our 2026 tariff code overview.

What importers should do

• Verify origin first. Confirm the part is a product of Japan, and keep the supplier records that support it.
• Match the part to note 33. Check the 10-digit HTS line against U.S. note 33 and confirm that subdivisions (l) and (m) apply to it before claiming 9903.94.42.
• Confirm the rate and dates. Pull the current HTSUS text for the base headings 9903.94.01 and 9903.94.05 and for this heading, and check them against your entry date.
• Audit past entries. If you filed Japan-origin auto parts without the right Chapter 99 line, ask your broker whether a correction or a protest is available. Protest timing is covered in our 180-day protest deadline guide.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov): official text of 9903.94.42, 9903.94.01, 9903.94.05, and U.S. note 33.
• U.S. Customs and Border Protection (cbp.gov): CSMS messages and guidance on Section 232 autos and auto-parts entries.
• Federal Register (federalregister.gov): search for Section 232 automobile and auto-parts notices and proclamations.
• 9903.94.04 Explained: related Section 232 passenger vehicle heading.
• 9903.94.02 Explained: related Section 232 autos heading with no added duty.