U.S. note 33(i)
(i) Heading 9903.94.31 sets forth the ordinary customs duty treatment for certain passenger vehicles that are products of the United Kingdom that are classified under the following subheadings of 8703: 8703.22.01 8703.32.01 8703.60.00 8703.23.01 8703.33.01 8703.70.00 8703.24.01 8703.40.00 8703.80.00 8703.31.01 8703.50.00 8703.90.01 The aggregate annual import volume under heading 9903.94.31 for such products of the United Kingdom for calendar year 2025 shall be limited to 65,205 passenger vehicles. Beginning on January 1, 2026, and annually thereafter, the aggregate annual import volume under heading 9903.94.31 for such products of the United Kingdom shall be limited to 100,000 passenger vehicles per year. No shipments of such passenger vehicles that are products of the United Kingdom shall be allowed to enter in an aggregate quantity under such heading 9903.94.31, during any of the periods January through March, April through June, July through September, or October through December in any 12-month period that is in excess of 25,000 passenger vehicles, except to the extent of any unused quantity carried forward from a prior quarter. U.S. Customs and Border Protection shall carry forward any unused quantity of such passenger vehicles that are products of the United Kingdom from the first quarter of any calendar year to the third quarter of such year, and shall carryforward any unused quantity from the second quarter of any calendar year to the fourth quarter of such year. The 100,000 passenger vehicle per year tariff rate quota shall recommence on January 1 of each year. Articles entered in excess of this quantity are subject to all applicable tariffs. Any passenger vehicle, except those eligible for admission under “domestic status” as defined in 19 C.F.R. 146.43, that is subject to the duty imposed by this subdivision and that is admitted into a United States foreign trade zone on or after the effective date of the quota, must be admitted as “privileged foreign status” as defined in 19 C.F.R. 146.41, and will be subject upon entry for consumption to the provisions of the tariff-rate quota in effect at the time of the entry for consumption. 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 U.S. Customs and Border Protection (“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 passenger vehicles enumerated in this subdivision 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 9903.94.31. All antidumping, countervailing, or other duties and charges applicable to such goods shall continue to be imposed in addition to the duty in heading 9903.94.31. Entries of passenger vehicles and light trucks described in this subdivision shall not be subject to:
(1) the additional duties imposed on entries of articles of aluminum, of steel, or of copper or derivative aluminum or steel articles provided for in headings 9903.82.02 and 9903.82.04–9903.82.26.