U.S. note 38(k)
(k) Heading 9903.74.10 applies to all entries of articles classifiable under provisions of the HTSUS enumerated in subdivision (i) of this note or meeting the requirements of subdivision (j) of this note that qualify for preferential tariff treatment under the United States-Mexico-Canada Agreement (USMCA), other than medium- and heavy-duty vehicle knock-down kits or parts compilations.