9903.94.68: Section 232 Taiwan Auto Parts Heading Explained

Key Points

• 9903.94.68 is a Section 232 autos Chapter 99 heading for parts of passenger vehicles and light trucks that are products of Taiwan, as specified in subdivisions (r) and (u) of U.S. note 33 to subchapter III of chapter 99.
• The heading carries no additional duty itself: it is an exemption, exception, or claim heading within the autos program, and its general column rate is listed as "No change."
• It applies only where the part's regular column 1-General or column 1-Special rate of duty is an ad valorem (or ad valorem equivalent under subdivision (m) of U.S. note 33) rate equal to or greater than 15 percent.
• The facts reviewed for this article, current as of November 2026, give no deal rate and no effective window for this heading, so confirm both in the current HTSUS before you file.
• The base headings the country-deal variants modify are 9903.94.01 and 9903.94.05, so read this code alongside them.

On this page

1. What 9903.94.68 is
2. Affected products and HTS coverage
3. Rate and duty treatment
4. Dates and applicability
5. Interaction with other tariff provisions
6. What importers should do
7. Key references

9903.94.68 is a Section 232 autos heading for Taiwan-origin parts of passenger vehicles and light trucks whose regular rate of duty is 15 percent or more. Importers and brokers who enter such parts need to know it, because it is a claim heading that rides on the entry alongside the regular chapter 1-97 line. The heading itself adds no duty, and its general column rate is "No change."

The links in this article go to the primary documents: the official tariff schedule pages and agency pages themselves. Read the source. Where the facts do not give a number or a date, this article says so rather than filling the gap.

What 9903.94.68 is

9903.94.68 sits in the Section 232 autos and auto-parts group of Chapter 99 headings governed by U.S. note 33. The official heading text reads:

Parts of passenger vehicles and light trucks that are products of Taiwan as specified in subdivisions (r) 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

This is a country-specific variant. It names Taiwan as the country of origin condition and ties the treatment to the regular duty rate of the underlying part. You can read the heading in the official Harmonized Tariff Schedule.

It is a claim heading, not a duty heading

Many Chapter 99 codes in the autos program impose an additional tariff. This one does not. It is an exemption, exception, or claim heading within its program. You report it so the entry reflects the treatment the note provides for qualifying Taiwan-origin parts. Do not read the heading as a tariff you owe on top of the regular rate.

Affected products and HTS coverage

Coverage turns on three conditions drawn from the heading text:

• Product type: parts of passenger vehicles and light trucks.
• Origin: products of Taiwan.
• Regular rate: an ad valorem rate (or ad valorem equivalent under subdivision (m) of U.S. note 33) under column 1-General or column 1-Special that is equal to or greater than 15 percent.

The heading points to subdivisions (r) and (u) of U.S. note 33 for the specifics. The facts reviewed here do not list the individual HTS subheadings that qualify. To find the exact parts covered, read U.S. note 33 and its subdivisions in the current HTSUS and match them against the chapter 1-97 line you are entering.

Why the 15 percent condition matters

The threshold looks at the part's regular rate, not at a tariff added by the program. If a part's column 1-General or column 1-Special rate is below 15 percent, this heading's text does not describe it. Check the rate on your specific line, and if the rate is not a plain ad valorem figure, check how subdivision (m) of U.S. note 33 converts it to an ad valorem equivalent.

Rate and duty treatment

The HTSUS general column rate for 9903.94.68 is listed as "No change." In practice that means the heading does not itself add a percentage. The duty on your goods comes from the regular chapter 1-97 line and from any other Chapter 99 headings that apply to the same goods.

The facts reviewed here carry only the heading text and that general rate. They do not state a deal rate for Taiwan-origin parts, so this article does not state one. If you need the rate that results for a given entry line, confirm it in the current HTSUS or with your broker.

Dates and applicability

As of November 2026, the facts available for this heading include no entry date and no effective window. The heading text itself states a country condition (Taiwan) and a rate condition (15 percent or more), but it gives no date. Do not assume a start or end date from other autos headings.

Before relying on this heading for an entry, confirm in the current HTSUS that it is in effect for your date of entry and that the note 33 subdivisions it cites still read as you expect. The 2026 tariff code overview is a useful starting point for related codes.

Interaction with other tariff provisions

Base headings

The country-deal headings in this group modify the base Section 232 autos headings, which are 9903.94.01 and 9903.94.05. Read 9903.94.68 together with those headings to understand what treatment it changes for Taiwan-origin parts. The facts reviewed here do not say how the base and variant rates compare, so confirm that in the HTSUS.

Comparable country variants

Other countries have parallel headings in the same note 33 structure. These articles show how similar claim headings work:

• 9903.94.54: Japan auto parts rated 15% or more
• 9903.94.52: EU auto parts heading, no added duty
• 9903.94.62: South Korea auto parts heading

Use them for orientation only. Taiwan's treatment is whatever the 9903.94.68 text and note 33 say, not what another country's heading says.

On the entry

A Chapter 99 heading is reported in addition to the regular chapter 1-97 line, not instead of it. Each affected line should carry its regular classification plus the Chapter 99 heading that applies. Accurate origin and manufacturer data matter here, so review your MID reporting and who is the importer of record. Other charges, such as the merchandise processing fee, are separate from this heading.

What importers should do

• Confirm in the current HTSUS that each part is a part of a passenger vehicle or light truck, is a product of Taiwan, and has a column 1-General or column 1-Special rate of 15 percent or more before you claim 9903.94.68.
• Read subdivisions (r), (u), and (m) of U.S. note 33, plus the base headings 9903.94.01 and 9903.94.05, and document how your line fits.
• Verify the heading is in effect for your entry date, since the facts reviewed here give no window.
• Ask your broker to confirm that the Chapter 99 line is reported alongside the regular chapter 1-97 line, and keep origin records for each part.

Key references

• Harmonized Tariff Schedule (hts.usitc.gov): official source for the 9903.94.68 heading text, general rate, and U.S. note 33.
• U.S. Customs and Border Protection (cbp.gov): agency guidance and CSMS messages on Section 232 autos entries.
• Federal Register (federalregister.gov): search here for the notices and proclamations behind the autos program.
• 2026 tariff code overview: CustomsGenius reference page for related codes.