9903.94.44: Section 232 EU Auto Parts Heading Explained

Key Points

• 9903.94.44 is a Section 232 autos and auto-parts heading that covers automobile parts the product of the European Union, as provided for in subdivision (r) of U.S. note 33 to subchapter III of chapter 99.
• The heading carries no additional duty itself: its general-column rate is "the duty provided in the applicable subheading," so it works as a claim or exception heading.
• It applies only where the part's ad valorem (or ad valorem equivalent) column 1 rate is equal to or greater than 15 percent.
• It is a country-deal variant, and the base headings it modifies are 9903.94.01 and 9903.94.05.
• The facts available for this article carry no entry date or deal rate for this heading, so confirm both in the current HTSUS before you file.

On this page

1. What 9903.94.44 is and what it is not
2. Affected products and HTS coverage
3. How it appears on an entry
4. Interaction with other tariff provisions
5. What importers should do
6. Key references

9903.94.44 is a Chapter 99 heading in the Section 232 autos and auto-parts program, used for automobile parts that are the product of the European Union and whose column 1 duty rate is 15 percent or more. As of November 2026, the heading itself adds no duty: the rate is the duty provided in the applicable chapter 1 to 97 subheading. If you import EU-origin auto parts, it matters because it decides which Chapter 99 line sits beside your regular tariff line.

The links in this article go to the primary documents: the official tariff schedule pages and agency pages themselves. Read the source. The official text is on the Harmonized Tariff Schedule site, and you should check it against anything you read here, including this article.

What 9903.94.44 is and what it is not

The official heading text reads: "Automobile parts the product of the European Union 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 (r) of U.S. note 33 to this subchapter."

Three points follow from that text and from the heading's general column.

• It is a claim heading, not a duty heading. The general-column rate reads "The duty provided in the applicable subheading." Nothing is added by this line.
• It sits inside Section 232 autos. It belongs to the family governed by U.S. note 33, the same note behind other headings we have covered, such as 9903.94.02 and 9903.94.04.
• It is a country-deal variant. It modifies the treatment under the base headings 9903.94.01 and 9903.94.05 for a named country condition, here the European Union.

Do not read the heading as a statement of what total duty you will owe. The heading text in the facts we have does not give a deal rate, so this article does not state one. Take the rate that applies to your entry from the current HTSUS and subdivision (r) of U.S. note 33.

Affected products and HTS coverage

Product scope

The heading covers "automobile parts." It does not list the parts by subheading in the text above. The parts are identified through U.S. note 33 and its subdivisions, so the HTS subheading of your part and the note language together determine whether the part is in scope. If you are unsure whether a part is an automobile part for this purpose, confirm it in the current HTSUS or with your broker.

Country condition

The heading text requires that the part be "the product of the European Union." That is a country of origin test, not a country of export test. A part shipped from an EU port that was made elsewhere does not meet the condition by that fact alone. Origin should be documented from your supplier records and confirmed against CBP's origin rules on cbp.gov.

The 15 percent column 1 condition

The heading applies only to parts whose ad valorem (or ad valorem equivalent) column 1 rate is equal to or greater than 15 percent. So the rate in the regular subheading for the part is part of the test. Look up the column 1 general rate for your 10-digit line and compare it with the 15 percent threshold in the heading text. For how that threshold interacts with other treatment, the facts we have are silent, so check subdivision (r) of U.S. note 33 directly.

Dates

The facts we have do not give an entry date or effective window for this heading. Do not assume one. Confirm the entry-date condition in the heading text and notes of the current HTSUS before you rely on this line for any entry.

How it appears on an entry

A Chapter 99 heading never stands alone. On an entry summary, 9903.94.44 would be reported alongside the regular chapter 1 to 97 line for the part, not in place of it.

1. Classify the part in its normal HTS subheading, and report that line with its regular general rate.
2. If the part is an EU-origin automobile part meeting the column 1 condition, report 9903.94.44 as the companion Chapter 99 line.
3. Because the heading's rate is "the duty provided in the applicable subheading," the Chapter 99 line adds no separate ad valorem amount of its own.

Confirm the exact reporting format, including how quantities and values are shown for the Chapter 99 line, in the current HTSUS and in CBP guidance on cbp.gov. Your broker's ACE setup should reflect that guidance.

Interaction with other tariff provisions

Base headings

The base headings that the deal variants modify are 9903.94.01 and 9903.94.05. If a part is not eligible for 9903.94.44, for example because it is not EU origin or its column 1 rate falls below 15 percent, it should be assessed under whatever other heading in note 33 applies. Work through the note in order rather than picking the heading that looks closest.

Other Section 232 autos headings

Other headings in the same program cover different goods or conditions. Our pieces on 9903.94.02 and 9903.94.04 show how a note 33 heading is read. Each heading has its own text, so never carry conclusions from one to another.

Other duties

The facts we have do not address how this heading stacks with other duties on the same part, such as Section 301 or ordinary column 1 duty beyond the "duty provided in the applicable subheading." Confirm stacking treatment in the HTSUS notes or with a broker. For a wider view of the year's codes, see the 2026 tariff code overview.

What importers should do

• Pull the part's 10-digit subheading and confirm its column 1 rate is 15 percent or more before using 9903.94.44.
• Document EU origin for each part, since the heading turns on "the product of the European Union."
• Read subdivision (r) of U.S. note 33 in the current HTSUS to confirm the entry-date condition and the rate that applies, and compare with 9903.94.01 and 9903.94.05.
• Ask your broker to confirm that the Chapter 99 line is reported beside the regular line, and review past entries for any parts reported under the wrong heading.

Key references

• Harmonized Tariff Schedule (hts.usitc.gov): official heading text for 9903.94.44, U.S. note 33, and subdivision (r).
• U.S. Customs and Border Protection (cbp.gov): guidance and CSMS messages on Chapter 99 reporting and country of origin.
• 9903.94.02: Section 232 Autos Heading, No Added Duty: a related note 33 heading.
• 9903.94.04 Explained: Section 232 Passenger Vehicle Heading: a related note 33 heading for passenger vehicles.
• 2026 tariff code overview: context on the year's tariff codes.