9903.94.41

U.S. note 33(k)

(k) Except as provided for in headings 9903.94.02 and 9903.94.04, headings 9903.94.40, 9903.94.41 sets forth the ordinary customs duty treatment for certain passenger vehicles and light trucks classifiable in the provisions of the HTSUS enumerated in subdivision (b) of this Note that are products of Japan. Any passenger vehicle or light truck, except those eligible for admission under “domestic status” as defined in 19 CFR 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 12:01 a.m. eastern standard time on September 16, 2025, must be admitted as “privileged foreign status” as defined in 19 CFR 146.41, and will be subject upon entry for consumption to any ad valorem rates of duty related to the classification under this HTSUS subheading. 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 and light trucks provided for in this subdivision (k) 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 headings 9903.94.40 and 9903.94.41. All antidumping, countervailing, or other duties and charges applicable to such goods shall continue to be imposed in addition to the duty in headings 9903.94.40 and 9903.94.41. 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.

U.S. note 33(m)

(m) As provided in headings 9903.94.40–9903.94.45, headings 9903.94.50–9903.94.55, and headings 9903.94.60–9903.94.69, for any good of Japan, of the European Union, of South Korea or of Taiwan subject to a specific or compound rate of duty under column 1-General, the ad valorem equivalent rate of duty of such good shall be determined by dividing the amount of duty payable under column 1-General by the customs value of the good. For example, if a good were subject to a specific duty of 50 cents per kilogram, and one kilogram of the good were entered with a customs value of $10, then the ad valorem equivalent rate of duty would be obtained by dividing 50 cents by $10, yielding 5 percent. For any good of South Korea for which a specific or compound rate of duty under column 1-Special is properly claimed, the ad valorem equivalent rate of duty shall be determined in the same manner.