9903.94.40—Section 232 Autos Exclusion
Published rate notation
The duty provided in the applicable subheading
Active for entries on or after 2025-08-07; no expiration is on file.
Tandom · Duty calculator
Check this provision by entry date
Pick a mapped 10-digit code and enter origin, value, and entry date. The calculator determines which Chapter 99 measures apply to that scenario; it does not force this provision into the result.
Plain-English explanation
HTS 9903.94.40 is a Chapter 99 tariff modification under Section 232 Autos Exclusion. For a qualifying entry during this provision's effective period, the published rate notation is the duty provided in the applicable subheading; the source instructions determine how that notation relates to the underlying base duty. Its published country scope lists JP. Active for entries on or after 2025-08-07; no expiration is on file. Tandom maps 5 base HTS codes to this provision for catalog screening; a dated calculator scenario determines whether it applies.
Illustrative rate mechanics for a qualifying entry
This catalog record does not establish an additive rate relationship, so the page preserves the published notation without adding it to the base rate. Active for entries on or after 2025-08-07; no expiration is on file. The calculator checks the selected entry date and shipment facts before including any Chapter 99 provision.
Description
Authoritative scope text from the U.S. Harmonized Tariff Schedule
Passenger vehicles and light trucks that are products of Japan as provided for in subdivision (k) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 15 percent as provided for in subdivision (m) of U.S. note 33 to this subchapter
How to use this provision
Filing mechanics during the provision's effective period
Chapter 99 provision 9903.94.40 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 during its effective period and a shipment matches the country and date conditions, the broker declares the base code at entry and follows the source instructions for reporting 9903.94.40 on a separate line.
Worked example
Published notation shown without assuming an additive rate
For an illustrative $10,000.00 entry during a period when this provision is in effect, assume an importer files 8703.31.01.00 ( of a cylinder capacity not exceeding 1,500 cc) from a country in the published scope and all product conditions are met. The published rate notation is The duty provided in the applicable subheading and the base HTSUS rate is 2.5%. The catalog does not carry a structured additive relationship for this provision, so this example does not add the displayed percentage to the base rate. Active for entries on or after 2025-08-07; no expiration is on file.
No numeric total is shown because a published percentage alone does not establish whether the provision is additive, total, or otherwise conditional. Use the calculator for a dated scenario.
Opens the Tandom calculator with HTS 8703.31.01.00 pre-filled. Confirm the country, shipment value, and entry date to build an itemized duty and customs-fee estimate.
Target countries
Published country scope for entries during the provision's effective period
Mapped base HTS codes(5)
Base 10-digit codes mapped to this provision for catalog screening.
Related Chapter 99 codes(24)
Other Section 232 Autos Exclusion provisions in Tandom's catalog
9903.04.60Except as provided in heading 9903.04.61, patented pharmaceutical articles as provided for in subdivisions (c) and (d) of U.S. note 40 to this subchapter (100%; note 40(d): where the column 1 rate is below 100 percent the sum of the column 1 rate and this additional duty totals 100 percent). Effective 2026-09-29 generally; 2026-07-31 for companies listed in Proclamation 11020 Annex III (company-level — assert via importer review).Not yet in effect9903.04.62Patented pharmaceutical articles that are the product of Japan, of a European Union member country, of South Korea, of Switzerland, or of Liechtenstein as provided for in subdivisions (c) and (f) of U.S. note 40 to this subchapter (15%)Not yet in effect9903.04.63Patented pharmaceutical articles that are the product of the United Kingdom as defined in subdivisions (c) and (g) of U.S. note 40 to this subchapter (+0% per Rev 16; Proc 11020 cl. (3)(c) sets 10% reducing to zero to the extent required by the US-UK agreement)Not yet in effectFrequently asked questions
What is HTS 9903.94.40?
HTS 9903.94.40 is a Chapter 99 tariff modification under Section 232 Autos Exclusion, not a product classification. Its published scope describes when it can modify the duty treatment of a base 10-digit HTS code. Scope text: Passenger vehicles and light trucks that are products of Japan as provided for in subdivision (k) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 15 percent as provided for in subdivision (m) o…
What rate does HTS 9903.94.40 apply?
The provision's published rate notation is: "The duty provided in the applicable subheading" Tandom's catalog does not identify this record as an additive rate, so consult the source instructions for how the notation relates to the base HTSUS rate. Use the Tandom calculator for a dated scenario.
What country scope is listed for HTS 9903.94.40?
The published country scope for 9903.94.40 lists: JP.
Is HTS 9903.94.40 currently active?
Learn more
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