9903.94.05—Section 232 Auto Parts
Overlay rate
The duty provided in the applicable subheading + 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 9903.94.05 is a Chapter 99 tariff modification under Section 232 Auto Parts. When a base 10-digit code falls within this provision's scope, it imposes the duty provided in the applicable subheading + 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 2025-05-03 with no expiration on file. It currently covers 331 base HTS codes in Tandom's catalog.
Rate stack at entry
Description
Authoritative scope text from the U.S. Harmonized Tariff Schedule
Except for products described in headings 9903.94.06, 9903.94.32, 9903.94.33, 9903.94.42, 9903.94.43, 9903.94.44, 9903.94.45, 9903.94.52, 9903.94.53, 9903.94.54, 9903.94.55, 9903.94.62, and 9903.94.63, automobile parts, as provided for in subdivision (g) of U.S. note 33 to this subchapter
How to use this provision
When and how this overlay shows up at entry
Chapter 99 provision 9903.94.05 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 9903.94.05 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 4009.12.00.20 (brake hoses for the vehicles of subheadings 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or headings 8702, 8703, 8704, 8705 or 8711) from a country in scope. The overlay rate of The duty provided in the applicable subheading + 25% stacks on top of the base HTSUS rate of 2.5%.
Base duty
$250.00
2.5% × $10,000.00
This overlay
$2,500.00
25% × $10,000.00
Total duty
$2,750.00
Plus AD/CVD if applicable
Opens the Tandom calculator with HTS 4009.12.00.20 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(331)
Showing the first 50 of 331 covered codes (alphabetical).
4009.12.00.20Brake hoses for the vehicles of subheadings 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or headings 8702, 8703, 8704, 8705 or 87112.5%4009.22.00.20Brake hoses for the vehicles of subheadings 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or headings 8702, 8703, 8704, 8705 or 87112.5%4009.32.00.20Brake hoses for the vehicles of subheadings 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or headings 8702, 8703, 8704, 8705 or 87112.5%4009.42.00.20Brake hoses for the vehicles of subheadings 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or headings 8702, 8703, 8704, 8705 or 87112.5%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%4011.10.10.60Having a rim diameter greater than 43.18 cm (17 inches) but not more than 45.72 cm (18 inches)4%4011.10.10.70Having a rim diameter greater than 45.72 cm (18 inches)4%4011.10.50.00Other3.4%4011.20.10.05Light truck4%4011.20.10.15Other4%4011.20.10.25For use on a rim measuring 40.6 cm or more in diameter4%4011.20.10.35Other4%4012.19.40.00Radial4%4012.19.80.00Other3.4%4012.20.60.00Of a kind used on vehicles, including tractors, for the on-highway transport of passengers or goods, or on vehicles of heading 8705Free4013.10.00.10Motor car3.7%4013.10.00.20Truck and bus3.7%4016.99.60.10Mechanical articles for motor vehicles2.5%7007.21.51.00Other4.9%7009.10.00.00Rear-view mirrors for vehicles3.9%7320.10.30.00To be used in motor vehicles having a G.V.W. not exceeding 4 metric tons3.2%7320.10.60.15Leaf springs having individual leaves with a thickness of 1.6 mm or more and leaves therefor3.2%7320.10.60.60Other3.2%7320.10.90.15Leaf springs having individual leaves with a thickness of 1.6 mm or more and leaves therefor3.2%7320.10.90.60Other3.2%7320.20.10.00Suitable for motor-vehicle suspension3.2%8301.20.00.30Non-integral steering wheel immobilizer devices5.7%8301.20.00.60Other5.7%8302.10.30.00Designed for motor vehicles2%8302.30.30.10Pneumatic cylinders for lifting, lowering, dampening or counter-balancing2%8302.30.30.60Other2%8302.30.60.00Other3.5%8407.31.00.40Less than 746 WFree8407.31.00.80OtherFree8407.32.10.00To be installed in tractors suitable for agricultural useFree8407.32.20.40Used or rebuiltFree8407.32.20.80OtherFree8407.32.90.40Not exceeding 18.65 kWFree8407.32.90.80Exceeding 18.65 kWFree8407.33.10.30Not exceeding 37.3 kWFree8407.33.10.60Air-cooledFree8407.33.10.90OtherFree8407.33.30.40Used or rebuiltFree8407.33.30.80OtherFree8407.33.60.40Used or rebuilt2.5%8407.33.60.80Other2.5%Related Chapter 99 codes(24)
Other Section 232 Auto Parts 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.9903.74.03Medium- 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.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.Frequently asked questions
What is HTS 9903.94.05?
HTS 9903.94.05 is a Chapter 99 tariff modification under Section 232 Auto Parts. 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: Except for products described in headings 9903.94.06, 9903.94.32, 9903.94.33, 9903.94.42, 9903.94.43, 9903.94.44, 9903.94.45, 9903.94.52, 9903.94.53, 9903.94.54, 9903.94.55, 9903.94.62, and 9903.94.63, automobile parts, as provided for in subdivision (g) of U.S. note 33 to this s…
What rate does HTS 9903.94.05 apply?
The provision states: "The duty provided in the applicable subheading + 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 9903.94.05 apply to?
9903.94.05 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 9903.94.05 currently active?
Yes — 9903.94.05 is currently active (effective 2025-05-03) with no expiration on file.
How do I use HTS 9903.94.05 when filing?
9903.94.05 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 9903.94.05 on a separate line so its rate stacks on top. It currently covers 331 base HTS codes in Tandom's catalog.
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