9903.94.62 Explained: Section 232 South Korea Auto Parts Heading

Key Points

• 9903.94.62 is a Section 232 autos heading for parts of passenger vehicles and light trucks that are products of South Korea, as specified in subdivisions (g) and (t) of U.S. note 33 to subchapter III of chapter 99.
• The heading carries no additional duty itself: its general rate is "the duty provided in the applicable subheading."
• The heading text applies where the ordinary column 1-General or column 1-Special rate of the underlying line is an ad valorem (or ad valorem equivalent) rate equal to or greater than 15 percent.
• The facts available to us, current as of November 2026, give no separate deal rate or effective window for this heading, so confirm both in the current HTSUS before filing.
• It sits alongside the base headings 9903.94.01 and 9903.94.05 that the country-deal variants modify, and it rides next to the regular chapter 1-97 line on the entry.

On this page

1. What 9903.94.62 is
2. Heading text and product scope
3. Rate and dates
4. How it works with other tariff provisions
5. What importers should do
6. Key references

Direct answer: HTS 9903.94.62 is a Chapter 99 heading in the Section 232 autos program that covers parts of passenger vehicles and light trucks that are products of South Korea. It matters to importers and brokers entering Korean-origin auto parts whose regular tariff line carries a rate of 15 percent or more. As of November 2026, the heading itself adds no duty: the rate is the duty provided in the applicable subheading.

The links in this article go to the primary documents: the official tariff schedule pages and agency pages themselves. Read the source. Where we could not confirm an exact document address, we link the publication's landing page rather than guess.

What 9903.94.62 is

This is a program heading, not a stand-alone tariff. It belongs to the Section 232 autos and auto-parts structure in subchapter III of chapter 99, which is governed by U.S. note 33. Within that structure, some headings impose the base additional duty, and others describe a country-specific treatment for goods from partner economies. Headings in the deal-variant group modify the base headings 9903.94.01 and 9903.94.05.

9903.94.62 is the South Korea parts variant. It is an exemption, exception, or claim heading: it tells CBP which treatment you are claiming for a Korean-origin part, and it does not stack a new charge on top of the regular duty.

Heading text and product scope

The official heading text reads: "Parts of passenger vehicles and light trucks that are products of South Korea as specified in subdivisions (g) and (t) 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 conditions packed into one line

• Product type: parts of passenger vehicles and light trucks, as specified in the referenced subdivisions of U.S. note 33.
• Country condition: the goods must be products of South Korea. Country of origin, not country of export, is the test the text names.
• Rate condition: the underlying line's column 1-General or column 1-Special rate must be an ad valorem rate, or an ad valorem equivalent under subdivision (m) of U.S. note 33, equal to or greater than 15 percent.

The exact list of covered parts is set by U.S. note 33 and the subdivisions it cites, not by this heading alone. Pull the note from the HTSUS at hts.usitc.gov and check your subheading against it. Do not rely on a product description or a supplier's say-so.

The facts we hold do not state a date from which entries qualify. The heading text we quote carries no entry date, so confirm any entry-date condition in the current HTSUS or with your broker.

Rate and dates

The HTSUS general column for 9903.94.62 reads: "The duty provided in the applicable subheading." In plain terms, you pay whatever the regular chapter 1-97 line says. The heading does not add a Section 232 percentage of its own.

As of November 2026, our facts give no curated effective window and no deal rate for this heading. We are not stating one. If a rate or date matters to your entry, read the current heading and U.S. note 33 in the official tariff schedule, or ask your broker to confirm it.

How it works with other tariff provisions

Chapter 99 rides alongside the regular line

On an entry, a Chapter 99 heading is reported in addition to the regular line from chapters 1 to 97. The ordinary classification and its duty rate stay on the entry. 9903.94.62 is the companion line that records the Korea-specific Section 232 treatment.

Base headings and sibling variants

The base headings that the deal variants modify are 9903.94.01 and 9903.94.05. If a part does not meet the Korea, parts, or rate conditions of 9903.94.62, check whether a base heading or another variant applies instead.

The same note 33 structure has equivalent headings for other partners. These articles walk through similar headings:

• 9903.94.54: Japan auto parts rated 15% or more
• 9903.94.52: EU auto parts heading, no added duty
• 9903.94.04: Section 232 passenger vehicle heading

Other charges still apply

Nothing in this heading changes ordinary fees. Entries still face the usual processing charges, such as the merchandise processing fee and, for ocean cargo, the harbor maintenance fee. Whether other tariff programs touch the same part is not addressed in our facts, so check the full Chapter 99 stack for your line.

What importers should do

• Verify origin: confirm each part is a product of South Korea and keep the supporting records, including manufacturer data. See MID code basics.
• Check each part against the subdivisions of U.S. note 33 cited in the heading, and confirm the underlying column 1 rate meets the 15 percent condition.
• Have your broker report 9903.94.62 beside the regular chapter 1-97 line, and confirm the current rate and any entry-date condition in the live HTSUS before transmitting.
• Re-check the heading whenever the schedule is revised, since our facts show no fixed window. The 2026 tariff code overview is a useful starting point.

Key references

• Harmonized Tariff Schedule (hts.usitc.gov): the official text of 9903.94.62, U.S. note 33, and the base headings 9903.94.01 and 9903.94.05.
• CBP trade pages (cbp.gov): agency guidance and CSMS messages on Section 232 entry filing.
• Federal Register (federalregister.gov): search here for the notices that implement and modify the Section 232 autos program.
• CustomsGenius 2026 tariff code overview: internal reference for related 2026 codes.