9903.94.64: Section 232 South Korea Auto Parts Heading Explained

Key Points

• 9903.94.64 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.
• The heading carries no additional duty itself: its general-column rate is "the duty provided in the applicable subheading."
• It applies only to parts specified in subdivisions (r) and (t) of U.S. note 33 whose column 1-General or column 1-Special rate is equal to or greater than 15 percent, ad valorem or ad valorem equivalent.
• It is a country-specific variant, so the base headings it relates to, 9903.94.01 and 9903.94.05, still matter when you decide which line to claim.
• The facts here are current as of November 2026, and they give no deal rate or effective window for this heading, so confirm both in the current HTSUS.

On this page

1. What 9903.94.64 is
2. Affected products and HTS coverage
3. Rate treatment
4. Interaction with other tariff provisions
5. How it appears on an entry
6. What importers should do
7. Key references

9903.94.64 is a Section 232 autos heading for South Korean parts of passenger vehicles and light trucks whose regular column 1 rate is 15 percent or more. It adds no duty of its own: the rate is whatever the applicable chapter 1-97 subheading provides. Importers and brokers who handle Korean-origin auto parts need to know when this line, rather than a base heading, belongs on the entry.

The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source. This article reflects the facts as of November 2026.

What 9903.94.64 is

9903.94.64 sits in Chapter 99 of the Harmonized Tariff Schedule, in the group of headings that implement the Section 232 autos and auto-parts program under U.S. note 33. Chapter 99 headings are not products. They are instructions that tell CBP how a chapter 1-97 line should be treated on a given entry.

The official heading text reads: "Parts of passenger vehicles and light trucks that are products of South Korea as specified in subdivisions (r) 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."

This is an exemption, exception, or claim heading within its program. It does not create a new tariff. It identifies a category of Korean parts and points to the treatment set out in the note.

Affected products and HTS coverage

Three conditions in the heading text

• Product type: parts of passenger vehicles and light trucks.
• Country condition: the parts must be products of South Korea. Origin, not the port of export or the seller's location, is what the heading tests.
• Rate condition: the applicable subheading's rate under column 1-General or column 1-Special must be equal to or greater than 15 percent, counted as ad valorem or as an ad valorem equivalent under subdivision (m) of U.S. note 33.

Which parts are covered

The heading points to subdivisions (r) and (t) of U.S. note 33. The facts available here do not reproduce the lists in those subdivisions, so do not assume a part is covered from its description alone. Check your subheading against the note text in the current HTSUS, or confirm with your broker.

Rate treatment

The general-column rate for 9903.94.64 is "the duty provided in the applicable subheading." In practice, the heading adds no extra ad valorem layer. The duty you owe on the underlying line is whatever that line's column 1 rate produces.

The facts here carry no deal rate, no effective window, and no entry date for this heading. This article does not state any. If you need the rate that applies to a specific entry date, read the heading and note 33 in the current HTSUS. Do not infer a rate from the "15 percent" threshold. That number is a condition on the underlying subheading's rate, not a duty charged under this heading.

Interaction with other tariff provisions

Base headings

Country-deal headings in this part of Chapter 99 modify the base Section 232 headings. The base headings to compare against are 9903.94.01 and 9903.94.05. If a Korean part does not meet the conditions of 9903.94.64, such as the 15 percent rate condition or the note 33 subdivisions, it may fall under a different heading. Confirm which one in the HTSUS.

Parallel country headings

The same rate-threshold structure appears for other partners. For comparison, see our explainers on 9903.94.54 for Japan auto parts rated 15% or more and 9903.94.52 for EU auto parts. For the base passenger-vehicle line, see 9903.94.04.

Other duties and fees

Because this heading adds nothing, stacking questions turn on the other lines on the entry: the regular column 1 duty, any other Chapter 99 programs that apply to the same goods, and standard fees such as the merchandise processing fee and the harbor maintenance fee. The facts here do not say how other programs interact with this heading, so confirm that in the current HTSUS.

How it appears on an entry

A Chapter 99 heading rides alongside the regular line. For a qualifying Korean part, the entry would show the chapter 1-97 subheading for the part, with 9903.94.64 reported as the associated Chapter 99 line. The chapter 1-97 line still carries the duty rate and the statistical reporting.

Accurate origin data supports this claim. Manufacturer details also matter, so brokers should review the guidance on MID codes on entry lines. For CBP filing instructions and messages about Chapter 99 reporting, use the CBP trade pages.

What importers should do

• Confirm that each Korean part is listed in the relevant subdivisions of U.S. note 33 and that its column 1-General or column 1-Special rate meets the 15 percent condition.
• Verify country of origin for every part, since the heading applies only to products of South Korea.
• Compare 9903.94.64 against 9903.94.01 and 9903.94.05 in the current HTSUS before you finalize the Chapter 99 line.
• Check the current rate and effective timing for your entry date on the HTS site, and use the 2026 tariff code overview for context.

Key references

• Harmonized Tariff Schedule of the United States: the official source for the 9903.94.64 heading text and U.S. note 33.
• CBP trade resources: agency guidance and CSMS messages on Chapter 99 reporting.
• Federal Register: search here for the notices and proclamations implementing the Section 232 autos program.
• 9903.94.54 explainer: the Japan counterpart to this heading.