9903.94.66: Section 232 Taiwan Auto Parts Heading Explained

Key Points

• 9903.94.66 is a Section 232 autos heading for parts of passenger vehicles and light trucks that are products of Taiwan, tied to subdivisions (g) and (u) of U.S. note 33.
• The heading carries no additional duty itself: it is an exemption, exception, or claim heading, and its HTSUS general column rate is listed as "No change" as of November 2026.
• Its text applies where the underlying line has an ad valorem (or ad valorem equivalent under subdivision (m) of U.S. note 33) rate of 15 percent or more under column 1-General or column 1-Special.
• It is a Taiwan country variant that sits alongside the base autos headings 9903.94.01 and 9903.94.05, so read it together with them and with the regular chapter 1-97 line.
• The facts available for this article give no deal rate and no effective window, so confirm both in the current HTSUS before you file.

On this page

1. What 9903.94.66 is and what it is not
2. Scope: Taiwan parts and the 15 percent condition
3. Rate and timing
4. Stacking and how it appears on an entry
5. What importers should do
6. Key references

9903.94.66 is a Chapter 99 heading in the Section 232 autos and auto-parts program that covers parts of passenger vehicles and light trucks that are products of Taiwan, where the underlying line's column 1 rate is 15 percent or more. It matters to importers and brokers entering Taiwan-origin auto parts. It adds no duty of its own, and its HTSUS general column rate is "No change" as of November 2026.

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 authoritative text for this heading is in the Harmonized Tariff Schedule on hts.usitc.gov, in Chapter 99, subchapter III, and in U.S. note 33 to that subchapter.

What 9903.94.66 is and what it is not

The code belongs to the Section 232 autos program. The program's country arrangements are written into Chapter 99 as separate headings, and this one is the Taiwan variant for parts. The official heading text reads:

Parts of passenger vehicles and light trucks that are products of Taiwan as provided for in subdivisions (g) and (u) 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

Two points keep importers out of trouble:

• It is not a stand-alone tariff. This heading is an exemption, exception, or claim heading within its program. It does not stack a new additional duty on top of anything.
• It is not a substitute for the regular line. It describes how a Taiwan-origin part is treated under the Section 232 program. The part still needs its normal chapter 1-97 classification.

Scope: Taiwan parts and the 15 percent condition

Product scope

The heading text limits coverage to parts of passenger vehicles and light trucks. Whether a specific part is in scope is determined by U.S. note 33 and the lists it references, so check your HTS number against the note itself rather than relying on a description.

Country condition

The text requires that the goods be "products of Taiwan." That is a country-of-origin test, not a country-of-shipment test. Goods shipped from Taiwan but made elsewhere do not meet the wording. Confirm origin with your supplier documentation and the manufacturer identification on the entry. For building that code, see MID Code: Manufacturer Identification Code Explained for Brokers.

The 15 percent condition

The heading text applies where the part's ad valorem rate (or ad valorem equivalent under subdivision (m) of U.S. note 33) under column 1-General or column 1-Special is equal to or greater than 15 percent. In plain terms, the heading splits Taiwan parts by the level of their ordinary column 1 duty. Parts under that threshold are a different case, and the heading text for them is separate. Check the HTSUS to see which heading matches your line.

Other countries have parallel headings. For comparison, see 9903.94.54 Explained: Japan Auto Parts Rated 15% or More and 9903.94.52: Section 232 EU Auto Parts Heading, No Added Duty. Those are different headings with their own text, so do not assume they apply to Taiwan goods.

Rate and timing

The HTSUS general column rate for 9903.94.66 is listed as "No change" as of November 2026. That means the heading itself does not add a duty rate. It does not mean the goods are duty free. The regular chapter 1-97 duty on the part still applies.

The facts available here do not carry an effective window, an entry date, or a deal rate for this heading. Do not fill that gap from memory or from another country's heading. Before filing, confirm in the current HTSUS:

• the entry-date condition stated in the heading and in U.S. note 33;
• whether any rate is named for the Taiwan variant; and
• whether the heading is still in effect on your date of entry.

The Federal Register and the White House presidential actions page are where the underlying proclamations and amendments are published. CBP posts implementing guidance on cbp.gov.

Stacking and how it appears on an entry

Relationship to the base headings

The Section 232 autos program has base headings, including 9903.94.01 and 9903.94.05. Country-deal variants such as 9903.94.66 modify how those base headings apply to goods of a named country. Read the base heading and the variant together, and confirm in the HTSUS which base heading governs your part.

Entry presentation

A Chapter 99 heading rides alongside the regular chapter 1-97 line. On a Taiwan-origin part, expect:

• the regular 10-digit HTS line for the part, with its normal column 1 rate;
• the applicable Section 232 Chapter 99 line, selected from the headings that match the origin and rate condition; and
• consistent country of origin, manufacturer ID, and value reporting across both lines.

Duty on the regular line is separate from any Chapter 99 duty, and the merchandise processing fee is calculated separately. See Merchandise Processing Fee: 0.3464%, FY2027 Min/Max, Exemptions. For a wider view of the year's codes, see the 2026 tariff code overview.

The South Korea variants follow the same structure, which may help when comparing: 9903.94.62 Explained: Section 232 South Korea Auto Parts Heading.

What importers should do

• Pull the current text of 9903.94.66 and U.S. note 33, subdivisions (g), (m), and (u), from the HTSUS and confirm the entry-date condition and your date of entry.
• Check the column 1-General and column 1-Special rate of each part's HTS line against the 15 percent condition, and document the result.
• Verify Taiwan origin and manufacturer ID for every part, and keep supporting records with the entry file.
• Have your broker confirm the Chapter 99 line selection against the base headings 9903.94.01 and 9903.94.05 before transmitting.

Key references

• Harmonized Tariff Schedule (hts.usitc.gov): official text of heading 9903.94.66 and U.S. note 33 to subchapter III of Chapter 99.
• Federal Register: publication of Section 232 proclamations and related notices; search for the autos and auto-parts actions.
• White House presidential actions: proclamations and executive orders that establish and amend the Section 232 autos program.
• U.S. Customs and Border Protection: CSMS messages and filing guidance for Section 232 Chapter 99 headings.