U.S. note 38(d)
(d) Heading 9903.74.03 applies to medium- and heavy-duty vehicles described in this subdivision, upon approval from the Secretary of Commerce. For any medium- and heavy-duty vehicle that is classified in one of the subheadings of the HTSUS listed in subdivision (b) of this note and eligible for special tariff treatment under the United States-Mexico-Canada Agreement (USMCA), importers of such vehicles may submit documentation to the Secretary of Commerce identifying the amount of U.S. content in each vehicle imported into the United States. “U.S. content” refers to the value of the medium- or heavy-duty vehicle attributable to U.S.-based activity supporting domestic production, as determined by the Secretary of Commerce. Thereafter, the Secretary may approve imports of such vehicles to be eligible to apply the ad valorem rates of duty exclusively to the value of the non-U.S. content of the vehicle. The non-U.S. content of the vehicle shall be calculated by subtracting the value of the U.S. content in a vehicle from the total value of the vehicle. Any importer entering a medium- and heavy-duty vehicle covered by this note under heading 9903.74.03 shall provide any information that may be required, and in such form, as is deemed necessary by CBP in order to permit the administration of this heading. Goods for which entry is claimed under a provision of chapter 98 and which are subject to the additional duties prescribed herein shall be eligible for and subject to the terms of such provision and applicable CBP regulations, except that duties under subheading 9802.00.60 shall be assessed based upon the full value of the imported article. No claim for entry or for any duty exemption or reduction shall be allowed for the vehicles enumerated in subdivision (b) of this note under a provision of chapter 99 that may set forth a lower rate of duty or provide duty-free treatment, taking into account information supplied by CBP, but any additional duty prescribed in any provision of this subchapter or subchapter IV of chapter 99 shall be imposed in addition to the duty in heading 9903.74.03. All antidumping, countervailing, or other duties and charges applicable to such goods shall continue to be imposed in addition to the duty in heading 9903.74.03.