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9903.94.53 Explained: EU Auto Parts Section 232 Combined 15% Rate

Published: October 6, 2026  ·  8 min read

Key Points

On this page

  1. What 9903.94.53 is and who must care
  2. Product and country scope
  3. How the 15 percent combined rate works
  4. How 9903.94.53 appears on a CBP entry
  5. Interaction with other tariff provisions
  6. What importers should do
  7. Key references

HTS 9903.94.53 is a Section 232 national-security tariff code covering parts of passenger vehicles and light trucks that are products of the European Union, where the normal column 1 duty rate on those parts is less than 15 percent. The combined applicable rate under this code is 15 percent ad valorem, effective from August 1, 2025. Any importer bringing qualifying EU-origin auto parts into the United States must report this Chapter 99 code on their entry summary alongside the underlying chapter 1-97 subheading.

The links in this article go to the primary documents: the Federal Register notices, the official Harmonized Tariff Schedule, and CBP guidance pages themselves. Read the source.

What 9903.94.53 is and who must care

This code sits within the Section 232 autos and parts framework, which addresses national-security concerns related to automotive imports. The official heading text reads: Parts of passenger vehicles and light trucks that are products of the European Union as specified in subdivision (o) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivision (m) of U.S. note 33 to this subchapter) rate of duty under column 1 less than 15 percent.

Any importer, customs broker, or trade attorney handling EU-origin auto parts needs to evaluate 9903.94.53 on every shipment. The two threshold questions are: (1) Is the part a product of the European Union? (2) Does the underlying chapter 1-97 subheading carry a column 1 rate below 15 percent? If both answers are yes and the subheading is on the covered list, this code applies.

The EU member states whose goods are expressly listed in the covered subheading rules include: Germany (DE), France (FR), Italy (IT), Spain (ES), the Netherlands (NL), Belgium (BE), Austria (AT), Poland (PL), Portugal (PT), Sweden (SE), Denmark (DK), Finland (FI), Ireland (IE), Czech Republic (CZ), Romania (RO), Hungary (HU), Slovakia (SK), Bulgaria (BG), Croatia (HR), Lithuania (LT), Slovenia (SI), Latvia (LV), Estonia (EE), Cyprus (CY), Luxembourg (LU), Malta (MT), and Greece (GR). Confirm the authoritative country list in U.S. note 33 and subdivision (o) of that note in the current Harmonized Tariff Schedule.

Product and country scope

As of October 6, 2026, 134 subheading-level rules are in force under this code (one rule has ended and those goods are no longer covered). All active rules share the same effective start date of August 1, 2025, with no announced end date. The covered subheadings span a wide range of auto parts categories. Examples from the in-force rules include:

Rubber and sealing components

Tires

Glass and mirrors

Springs and hardware

Engines and engine parts

Pumps, compressors, and HVAC

Filters, hoists, and other components

This list above reflects a subset of the 134 in-force rules. The complete list of covered subheadings is specified in subdivision (o) of U.S. note 33 to the Chapter 99 subchapter. Always verify the full current list at hts.usitc.gov before filing, as individual subheading rules can be added or ended.

How the 15 percent combined rate works

The rate under 9903.94.53 is 15 percent ad valorem. This is a combined, all-in rate, not an additional charge on top of the normal MFN column 1 rate. Because this code specifically targets parts whose column 1 rate is already less than 15 percent, the practical effect is that the 15 percent combined rate replaces the lower MFN rate for qualifying EU-origin goods. You do not add 15 percent on top of, say, a 2.5 percent MFN duty; instead, the total rate due is 15 percent.

For parts whose normal column 1 rate is 15 percent or higher, this code does not apply. A separate code structure handles those goods. Confirm which code governs your specific subheading by checking U.S. note 33 in the current Harmonized Tariff Schedule.

Where the duty base is expressed as an ad valorem equivalent (rather than a straight percentage), subdivision (m) of U.S. note 33 provides the methodology for calculating that equivalent. Consult that note directly for the computation rules.

For comparison, the Japan-origin equivalent code is addressed in 9903.94.41 Explained: Japan Autos 232 Combined 15% Rate.

How 9903.94.53 appears on a CBP entry

Chapter 99 codes are overlay codes. On a CBP entry summary, you report the underlying chapter 1-97 classification (for example, 8409.91.1040 for a spark-ignition engine part) on one line, and then list 9903.94.53 as an additional HTS number on the same or a linked line. CBP's automated systems use both numbers together to calculate the applicable combined duty.

The entry date governs which rate applies. Because all active rules under this code have a start date of August 1, 2025, and no announced end date, entries filed on or after August 1, 2025, for qualifying EU-origin parts are subject to the 15 percent combined rate. For a deeper look at how the entry date affects duty liability, see Why Does the Entry Date Change the Duty on a U.S. Import?

Use the duty calculator to model total landed costs, and verify your subheading classifications against the 2026 tariff code overview before preparing entries.

Interaction with other tariff provisions

Because 9903.94.53 sets a combined rate that is inclusive of the normal MFN column 1 rate, importers should not calculate duty by adding the normal MFN rate to 15 percent. The 15 percent is the ceiling and the floor for qualifying goods under this code.

If a shipment also involves other Chapter 99 tariff overlays (for example, Section 301 duties on goods of China, or other Section 232 measures), confirm with your broker how those interact with EU-origin auto parts. The facts block for this code does not indicate any stacking with other Chapter 99 measures for EU-origin goods covered here; confirm the current interaction rules in U.S. note 33 and with CBP.

The Section 232 autos exemption framework is discussed separately in 9903.94.06 Explained: Section 232 Autos Exemption Heading. If you believe a product qualifies for an exclusion or different treatment, check the current exclusion and exemption rules in the HTSUS notes before making that determination.

What importers should do

Key references


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About the Author

Franz Brotzen, CustomsGenius CEO & Founder. Franz is a published researcher on U.S. trade policy. He has worked at think tanks in Washington DC and Tokyo, where his academic publications focussed on tariffs and legal compliance. Franz received his JD from Harvard Law School.

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