9903.94.67 Explained: Taiwan Auto Parts 232 Combined 15% Rate

Key Points

• HTS 9903.94.67 applies a combined 15 percent duty rate on parts of passenger vehicles and light trucks originating in Taiwan, effective 2026-05-01 with no announced end date.
• This is a combined rate, not an additive rate: the 15 percent already includes the normal MFN (Column 1) duty, so importers do not add 15 percent on top of the existing Chapter 1-97 rate.
• 134 of the 135 product-country rules under this code are currently in force; one rule has ended and is not covered today.
• The code is grounded in the Autos Section 232 program; the governing Federal Register notice is FR 2026-10571, with a system migration effective 2026-07-24 at 18:00.
• 9903.94.67 is a Chapter 99 overlay code that rides alongside the underlying Chapter 1-97 HTS line on every affected entry; importers must report both subheadings.

On this page

1. What HTS 9903.94.67 is and who must care
2. Product and country scope
3. How the combined 15% rate works and how it stacks
4. Effective date and legal authority
5. How this code appears on a customs entry
6. Comparison with related Section 232 auto codes
7. What importers should do
8. Key references

HTS 9903.94.67 is a Section 232 Chapter 99 overlay code that imposes a combined 15 percent duty rate on specified parts of passenger vehicles and light trucks imported from Taiwan, beginning 2026-05-01. The 15 percent is a combined rate inclusive of the normal MFN duty, not an additional charge stacked on top of it. Any importer bringing in Taiwan-origin auto parts under one of the 134 in-force product subheadings must report this code alongside the underlying tariff line on every entry.

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

What HTS 9903.94.67 is and who must care

As of 2026-10-07, HTS 9903.94.67 falls under the United States government's Section 232 national-security tariff program for automobiles and auto parts. The official heading text covers "Parts of passenger vehicles and light trucks of Taiwan, note 33(g)/(u)" at a combined 15 percent deal rate, where the Section 232 component equals 15 percent minus the Column 1 rate.

This code is relevant to:

• U.S. importers purchasing Taiwan-manufactured auto parts for assembly, resale, or aftermarket use.
• Customs brokers preparing entries for those importers.
• Trade compliance teams reviewing duty cost models for Taiwan supply chains.

Product and country scope

The code covers a defined set of Chapter 1-97 subheadings for Taiwan (country code TW) only. All in-force rules became effective 2026-05-01 with no announced end date. The 134 currently active subheadings span a wide range of auto-related goods, including a sample of categories shown in the facts published with this code:

• Rubber tubes, hoses, and tubing assemblies (e.g. 4009.12.0020, 4009.22.0020, 4009.32.0020, 4009.42.0020)
• New pneumatic tires for passenger cars and light trucks (4011.10.10, 4011.10.50, 4011.20.10)
• Retreaded tires and inner tubes (4012.19.40, 4012.19.80, 4012.20.60, 4013.10.0010, 4013.10.0020)
• Rubber articles and gaskets (4016.99.6010)
• Automotive safety glass and mirrors (7007.21.51, 7009.10.00)
• Springs and spring leaves (7320.10, 7320.20.10)
• Locks and hinges (8301.20.00, 8302.10.30, 8302.30)
• Spark-ignition and compression-ignition engines and engine parts (8407.31.00, 8407.32, 8407.33, 8407.34, 8408.20.20, 8409.91.1040, 8409.99.1040)
• Pumps, compressors, and air-conditioning units (8413.30.10, 8413.30.90, 8413.91.10, 8413.91.9010, 8414.30.8030, 8414.59.30, 8414.59.6540, 8414.80.05, 8415.20.00)
• Filtration equipment (8421.23.00, 8421.32.00)
• Jacks and hoists (8425.49.00, 8426.91.00)

The full scope covers 135 product-country rules, of which 134 are in force. One rule has ended and is not covered today. Confirm each specific subheading against the current Harmonized Tariff Schedule at hts.usitc.gov before filing.

How the combined 15% rate works and how it stacks

Combined rate, not additive

The single most important concept for duty cost calculations: the 15 percent under 9903.94.67 is a combined rate. It is not added on top of the normal MFN (Column 1) duty. The formula published with this code is:

232 component = 15% minus Column 1 rate

In practical terms, the total duty burden on an affected Taiwan auto part is 15 percent of customs value, period. If a subheading carries a 2.5 percent Column 1 rate, the Section 232 component assessed under 9903.94.67 is 12.5 percent, bringing the total to 15 percent. Do not add 15 percent on top of the existing MFN rate.

Interaction with other Chapter 99 duties

Section 232 auto parts codes occupy a separate Chapter 99 line from other overlay programs such as Section 301 duties. If a Taiwan auto part is also subject to a Section 301 Chapter 99 code, those duties are assessed on their own terms. Confirm the interaction for each specific subheading and country with your broker or by consulting the current HTSUS schedule at hts.usitc.gov and CBP guidance at cbp.gov.

Effective date and legal authority

The effective date for all 134 in-force rules under 9903.94.67 is 2026-05-01. Goods entered or withdrawn from warehouse for consumption on or after that date are subject to the combined 15 percent rate.

The governing legal authority is Federal Register notice FR 2026-10571. A system migration related to this code took effect on 2026-07-24 at 18:00. Both authorities are named in the official HTSUS notes applicable to this code (note 33(g)/(u)).

For the Federal Register notice, search the Federal Register directly at federalregister.gov. For the current Chapter 99 note text, consult hts.usitc.gov.

How this code appears on a customs entry

Chapter 99 codes such as 9903.94.67 function as overlay lines. On a CBP entry, the importer or broker must report two HTS subheadings for each affected line item:

1. The standard Chapter 1-97 classification for the specific part (for example, 8409.91.1040 for a spark-ignition engine part).
2. 9903.94.67 as the Chapter 99 overlay code that triggers the combined 15 percent rate.

The duty is assessed on the entered value of the merchandise. Ensure the entered value and country of origin are correctly documented, because origin drives whether this code applies at all. See also why the entry date changes the duty on a U.S. import, which affects which rate window governs your specific shipment.

For questions about how CBP processes entries with multiple Chapter 99 lines, monitor CSMS messages at cbp.gov.

Comparison with related Section 232 auto codes

9903.94.67 is one of several deal-country codes under the Section 232 autos program. Other published codes cover similar goods from different trading partners, all using the same combined-rate structure:

• 9903.94.53: EU auto parts, combined 15 percent rate
• 9903.94.43: Japan auto parts, 15 percent duty

In each case, "combined" means the total rate, inclusive of MFN, is the stated percentage. Taiwan's auto parts sector falls under 9903.94.67 specifically, and Taiwan-origin goods do not qualify under the EU, Japan, UK, or South Korea codes. Confirm country of origin with documentation before selecting the overlay code.

For a broader overview of how Chapter 99 codes function in 2026, see the 2026 tariff code overview.

What importers should do

• Audit pending and future Taiwan auto-parts shipments against the 134 in-force subheadings under 9903.94.67 using the current HTSUS at hts.usitc.gov; verify that one ended rule does not affect your specific product before concluding coverage.
• Confirm your rate calculation uses the combined-rate method: your total duty should equal 15 percent of customs value, not 15 percent added on top of the Column 1 rate. Revisit any cost models built before you understood this distinction.
• Update entry instructions to your broker so that both the Chapter 1-97 subheading and 9903.94.67 appear on every affected entry line for Taiwan-origin auto parts entered on or after 2026-05-01.
• Monitor CBP CSMS messages and the Federal Register for any amendments to FR 2026-10571 or Chapter 99 note 33(g)/(u), since rates and scope can change without long advance notice.

Key references

• Federal Register (federalregister.gov): Search FR 2026-10571 for the governing Section 232 autos notice for Taiwan auto parts.
• Harmonized Tariff Schedule (hts.usitc.gov): Current text of 9903.94.67 and Chapter 99 note 33(g)/(u), plus all underlying Chapter 1-97 subheadings in scope.
• CBP (cbp.gov): CSMS messages and entry processing guidance for Section 232 overlay codes.
• 9903.94.53: EU Auto Parts Section 232 Combined 15% Rate: Parallel combined-rate code for EU-origin auto parts.
• 9903.94.43: Japan Auto Parts 232 Additional 15% Duty: Parallel code for Japan-origin auto parts.
• Why Does the Entry Date Change the Duty on a U.S. Import?: How entry date determines which rate window governs your shipment.
• 2026 Tariff Code Overview: Broader context on how Chapter 99 overlay codes function this year.