9903.94.60: Section 232 South Korea Vehicles Heading Explained

Key Points

• 9903.94.60 is a Section 232 autos heading in Chapter 99 for passenger vehicles and light trucks that are products of South Korea, as specified in subdivision (s) of U.S. note 33 to subchapter III.
• The heading carries no additional duty itself: its general-column rate is "the duty provided in the applicable subheading."
• Its text applies where the vehicle's regular column 1-General or column 1-Special ad valorem (or ad valorem equivalent) rate is equal to or greater than 15 percent.
• It sits alongside the base headings 9903.94.01 and 9903.94.05, which the country-deal variants modify; this article does not state a deal rate because the source facts do not carry one.
• These facts are current as of November 2026; confirm the live heading text in the HTSUS before you file.

On this page

1. What 9903.94.60 is
2. Affected products and HTS coverage
3. Rate and how the heading works
4. Interaction with other tariff provisions
5. How it appears on an entry
6. What importers should do
7. Key references

9903.94.60 is a Chapter 99 exemption-or-claim style heading within the Section 232 autos program. It covers South Korean passenger vehicles and light trucks whose regular rate is 15 percent or more, and it adds no duty of its own. Importers and brokers of Korean-origin vehicles need to understand it because it tells CBP which Section 232 treatment is being claimed, while the duty actually collected is governed by the applicable subheading and the program rules in U.S. note 33.

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 official schedule is at hts.usitc.gov, and this article is current as of November 2026.

What 9903.94.60 is

The official heading text reads: "Passenger vehicles and light trucks that are products of South Korea as specified in subdivision (s) 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-General or column 1-Special equal to or greater than 15 percent."

Three pieces of that text matter:

• The country condition: the goods must be products of South Korea.
• The product condition: passenger vehicles and light trucks, as specified in subdivision (s) of U.S. note 33.
• The rate condition: the regular ad valorem rate, or its ad valorem equivalent as provided in subdivision (m) of U.S. note 33, is 15 percent or more under column 1-General or column 1-Special.

The heading text in our source facts does not contain an entry date or an effective window. Do not assume one. Check the heading and the note 33 subdivisions in the current HTSUS, or ask your broker, for the entry-date conditions that apply to your shipment.

Affected products and HTS coverage

The heading is not a standalone product list. It points to subdivision (s) of U.S. note 33 to subchapter III of Chapter 99, which specifies the covered South Korean passenger vehicles and light trucks. Your chapter 87 line is the one that identifies the vehicle. The Chapter 99 heading is the Section 232 program line reported with it.

The facts here do not enumerate the chapter 87 subheadings. Pull the exact subheading for each vehicle from the HTSUS and read subdivision (s) of note 33 against your product description. For auto parts, 9903.94.60 is not the relevant heading, since its text names passenger vehicles and light trucks only.

Rate and how the heading works

The general-column rate for 9903.94.60 is "the duty provided in the applicable subheading." That means the heading itself imposes no additional ad valorem duty. It is a classification of Section 232 treatment, not a surcharge.

What "15 percent or more" refers to

The 15 percent threshold in the heading text refers to the regular column 1-General or column 1-Special rate of the vehicle's own subheading (or its ad valorem equivalent under subdivision (m) of note 33). It is a condition describing which entries the heading fits. It is not a statement that a 15 percent Section 232 duty applies.

What this article does not state

The source facts carry no country-deal rate for South Korea and no effective window. This article therefore states none. If you need the percentage that applies to a specific entry date, confirm it in the current HTSUS and in the note 33 text.

Interaction with other tariff provisions

9903.94.60 belongs to a family of Section 232 autos headings in subchapter III. The base headings are 9903.94.01 and 9903.94.05, and the country-deal variants modify those base treatments. Confirm in the HTSUS which heading fits each entry line before you choose.

• For how a base passenger-vehicle heading is framed, see 9903.94.04 Explained: Section 232 Passenger Vehicle Heading.
• For a comparable country-deal vehicle heading, see 9903.94.40: Section 232 Autos Heading for Japan Vehicles.

Other duties that apply to the same goods, such as other Chapter 99 programs, are outside what the source facts cover. Check the current HTSUS notes for stacking rules. Ordinary entry charges are separate from tariff headings; see the merchandise processing fee and harbor maintenance fee articles.

How it appears on an entry

A Chapter 99 heading does not replace the regular tariff line. It rides alongside it:

• Report the chapter 87 subheading for the vehicle as usual.
• Report 9903.94.60 as the associated Chapter 99 line when the heading's country, product, and rate conditions are met.
• Make sure the country of origin on the entry supports South Korea as the product's origin under the heading text.

Because the heading's own duty is "the duty provided in the applicable subheading," the regular line's rate remains the operative rate shown for this heading. For filing guidance, see CBP's trade pages, and see the 2026 tariff code overview for related codes.

What importers should do

• Read the 9903.94.60 heading and subdivisions (m) and (s) of U.S. note 33 in the current HTSUS, and match them to each vehicle's subheading and origin.
• Check each vehicle's column 1-General or column 1-Special rate against the 15 percent condition before assigning the heading.
• Compare against 9903.94.01 and 9903.94.05 and confirm with your broker which heading applies on your entry date, since the source facts give no window.
• Keep origin and classification support in your entry file for each line.

Key references

• Harmonized Tariff Schedule (USITC): official heading text for 9903.94.60 and U.S. note 33 to subchapter III.
• CBP trade resources: agency guidance and CSMS messages for Section 232 filing.
• Federal Register: search for the notices and proclamations that implement the Section 232 autos program.
• White House presidential actions: search for the Section 232 autos proclamations.