9903.40.05—Section 232
Overlay rate
25%
Stacks on top of the base HTSUS rate of the product
Tandom · Duty calculator
See this overlay in a real duty stack
Pick a covered 10-digit code below, plug in country and invoice value, and Tandom will compute the full landed cost with this overlay stacked on the base rate.
Plain-English explanation
HTS 9903.40.05 is a Chapter 99 tariff modification under Section 232. When a base 10-digit code falls within this provision's scope, it imposes 25% on top of the underlying base duty. It applies universally to imports from every country, except as carved out by parallel provisions or country-specific exclusions. It has been in effect since 2018-03-23 with no expiration on file. It currently covers 11 base HTS codes in Tandom's catalog.
Rate stack at entry
Description
Authoritative scope text from the U.S. Harmonized Tariff Schedule
Radial tires of a kind used on motor cars (other than racing cars), station wagons, sport utility vehicles, vans and on-the-highway light trucks (provided for in subheading 4011.10.10 or 4011.20.10)
How to use this provision
When and how this overlay shows up at entry
Chapter 99 provision 9903.40.05 is a tariff modification — it doesn't classify a product on its own. When a base 10-digit HTS code falls within this provision's scope and a shipment matches the country and date conditions, the broker declares the base code at entry, then references 9903.40.05 on a separate line so its rate stacks on top.
Worked example
How this overlay applies to a real covered code
Imagine an importer files a $10,000.00 shipment of 4011.10.10.10 (having a rim diameter of 33.02 cm (13 inches) or less) from a country in scope. The overlay rate of 25% stacks on top of the base HTSUS rate of 4%.
Base duty
$400.00
4% × $10,000.00
This overlay
$2,500.00
25% × $10,000.00
Total duty
$2,900.00
Plus AD/CVD if applicable
Opens the Tandom calculator with HTS 4011.10.10.10 and $10,000.00 pre-filled — add a country to compute the full landed cost.
Target countries
Applies universally to imports from all countries
All countries
Affected base HTS codes(11)
Every covered 10-digit code this overlay stacks on.
4011.10.10.10Having a rim diameter of 33.02 cm (13 inches) or less4%4011.10.10.20Having a rim diameter greater than 33.02 cm (13 inches) but not more than 35.56 cm (14 inches)4%4011.10.10.30Having a rim diameter greater than 35.56 cm (14 inches) but not more than 38.10 cm (15 inches)4%4011.10.10.40Having a rim diameter greater than 38.10 cm (15 inches) but not more than 40.64 cm (16 inches)4%4011.10.10.50Having a rim diameter greater than 40.64 cm (16 inches) but not more than 43.18 cm (17 inches)4%Related Chapter 99 codes(24)
Other Section 232 provisions in Tandom's catalog
9903.40.10Other tires of a kind used on motor cars (other than racing cars), station wagons, sport utility vehicles, vans and on-the-highway light trucks (provided for in subheading 4011.10.50 or 4011.20.50)9903.74.01Medium- and heavy-duty vehicles as provided for in subdivision (b) of U.S. note 38 to this subchapter.9903.74.02Buses and other vehicles classified in HTSUS heading 8702 as provided for in subdivision (c) of U.S. note 38 to this subchapter.9903.74.03Medium- and heavy-duty vehicles, as provided for in subdivision (d) of U.S. note 38 to this subchapter.9903.74.05Articles as provided for in subdivision (e) of U.S. note 38 to this subchapter.Frequently asked questions
What is HTS 9903.40.05?
HTS 9903.40.05 is a Chapter 99 tariff modification under Section 232. It is not a product classification — it's an overlay code that stacks on top of a base 10-digit HTS code at entry. Scope text: Radial tires of a kind used on motor cars (other than racing cars), station wagons, sport utility vehicles, vans and on-the-highway light trucks (provided for in subheading 4011.10.10 or 4011.20.10)
What rate does HTS 9903.40.05 apply?
The provision states: "25%" That rate stacks on top of whatever the base HTSUS rate is for the underlying 10-digit code. Use the Tandom calculator to compute the full landed cost for any covered product.
Which countries does HTS 9903.40.05 apply to?
9903.40.05 applies universally to imports from all countries, except as carved out by parallel Chapter 99 provisions or country-specific exclusions referenced in the scope text.
Is HTS 9903.40.05 currently active?
Learn more
Tandom guides relevant to this code
Bulk-classify SKU descriptions with the Tandom HTS Classifier API
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How Chapter 99 tariff layers stack on a single entry
How to read, order, and report Chapter 99 HTS codes alongside the base classification on a US entry summary in 2026. The full stacking ladder for brokers and compliance teams.
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