9903.74.03—Section 232 Vehicles
Overlay rate
The duty provided in the applicable subheading + a duty of 25% upon the value of the non-U.S. content
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 9903.74.03 is a Chapter 99 tariff modification under Section 232 Vehicles. When a base 10-digit code falls within this provision's scope, it imposes the duty provided in the applicable subheading + a duty of 25% upon the value of the non-U.S. content 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 2025-11-01 with no expiration on file. It currently covers 12 base HTS codes in Tandom's catalog.
Rate stack at entry
Description
Authoritative scope text from the U.S. Harmonized Tariff Schedule
Medium- and heavy-duty vehicles, as provided for in subdivision (d) of U.S. note 38 to this subchapter.
How to use this provision
When and how this overlay shows up at entry
Chapter 99 provision 9903.74.03 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 9903.74.03 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 8704.10.10.00 (cab chassis) from a country in scope. The overlay rate of The duty provided in the applicable subheading + a duty of 25% upon the value of the non-U.S. content stacks on top of the base HTSUS rate of Free.
Base duty
$0.00
Free × $10,000.00
This overlay
$2,500.00
25% × $10,000.00
Total duty
$2,500.00
Plus AD/CVD if applicable
Opens the Tandom calculator with HTS 8704.10.10.00 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(12)
Every covered 10-digit code this overlay stacks on.
8704.10.10.00Cab chassisFree8704.23.01.00G.V.W. exceeding 20 metric tons25%8704.43.00.00G.V.W. exceeding 20 metric tons 25%8704.60.00.00Other, with only electric motor for propulsion25%8704.90.01.00Other25%8705.40.00.00Concrete mixersFree8705.90.00.80OtherFree8706.00.03.00For vehicles of subheading 8704.21 or 8704.314%8706.00.05.20For vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.294%8706.00.05.75For vehicles of heading 87044%8706.00.25.00For vehicles of heading 87051.6%8706.00.50.00Other1.4%Related Chapter 99 codes(24)
Other Section 232 Vehicles provisions in Tandom's catalog
9903.40.05Radial 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)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.9903.74.05Articles as provided for in subdivision (e) of U.S. note 38 to this subchapter.9903.74.06Articles as provided for in subdivision (f) of U.S. note 38 to this subchapter.9903.74.07Medium- and heavy-duty vehicles, as provided for in subdivision (g) of U.S. note 38 to this subchapter.9903.74.08Medium- and heavy-duty vehicle parts, as provided for in subdivision (i) of U.S. note 38 to this subchapter.9903.74.09Medium- and heavy-duty vehicle parts, as provided for in subdivision (j) of U.S. note 38 to this subchapter.9903.74.10Articles as provided for in subdivision (k) of U.S. note 38 to this subchapter9903.74.11Section 232 MHDV Non-Stacking — articles in Note 38(i) auto parts scope that are NOT parts of medium- or heavy-duty vehicles. 0% additional duty. Proclamation 10984.9903.76.01Softwood timber and lumber products provided for in subdivision (b) of U.S. note 37 of this subchapter9903.76.02Upholstered wooden furniture products provided for in subdivision (d) of U.S. note 37 of this subchapter9903.76.03Completed kitchen cabinets and vanities and parts of kitchen cabinets and vanities provided for in subdivision (f) of U.S. note 37 of this subchapter9903.76.04Articles as provided for in subdivision (g) of U.S. note 37 of this subchapter9903.76.20Wood products of the United Kingdom as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter9903.76.21Wood products of Japan as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter9903.76.22Wood products of the European Union as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter9903.76.23Wood products of South Korea as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter9903.78.01Section 232 Copper — 50% ad valorem on copper content of semi-finished copper products (Note 35: headings 7406-7413) and copper derivative products (Note 36(b): headings 7415, 7418, 7419, plus 8544.42/49)9903.78.02Section 232 Copper — non-copper content remainder of articles classifiable under Notes 35/36(b)9903.79.01Semiconductor articles as provided for in subdivisions (a) and (b) of U.S. note 39 to this subchapter.9903.79.02Articles as provided for in subdivision (c) of U.S. note 39 to this subchapter.9903.79.03Semiconductor articles, as defined in subdivision (b) of U.S. note 39 to this subchapter, that are for use in U.S. data centers, as defined in subdivision (d) of U.S. note 39 to this subchapter.Frequently asked questions
What is HTS 9903.74.03?
HTS 9903.74.03 is a Chapter 99 tariff modification under Section 232 Vehicles. 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: Medium- and heavy-duty vehicles, as provided for in subdivision (d) of U.S. note 38 to this subchapter.
What rate does HTS 9903.74.03 apply?
The provision states: "The duty provided in the applicable subheading + a duty of 25% upon the value of the non-U.S. content" 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 9903.74.03 apply to?
9903.74.03 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 9903.74.03 currently active?
Yes — 9903.74.03 is currently active (effective 2025-11-01) with no expiration on file.
How do I use HTS 9903.74.03 when filing?
9903.74.03 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 9903.74.03 on a separate line so its rate stacks on top. It currently covers 12 base HTS codes in Tandom's catalog.
Learn more
Tandom guides relevant to this code
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.
Open resource
How to calculate US import duties
A working guide to the inputs, the layers, and the math behind a US entry summary in 2026. Written for brokers, forwarders, and importer compliance teams.
Open resource
Section 232 steel, aluminum, and copper duties in 2026
What changed April 6, 2026, what stayed the same, and how to file a steel, aluminum, or copper line in ACE without leaving duty exposure on the table.
Open resource
File an IEEPA tariff refund through CAPE in 2026
Step-by-step CAPE Declaration filing for IEEPA refunds: who can file, eligible entries, the 9,999-entry CSV, ACE setup, and the 60 to 90 day refund window.
Open resource
Wire the Tandom Duty Calculator API into a TMS or broker software
Drop the Tandom Duty Calculator API into a TMS, broker software, or in-house ERP. Code samples, the response shape, and ACE reporting order, in 2026.
Open resource
Section 301 China tariff exclusions in 2026
What the 178 active Section 301 exclusions cover, how to claim 9903.88.69 on an entry, and what changes when the November 10, 2026 deadline passes.
Open resource