Heading 9903

9903.94.63

Parts of passenger vehicles and light trucks that are products of South Korea as specified in subdivisions (g) and (t) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivision (m) of U.S. note 33 to this subchapter) rate of duty under column 1-General or column 1-Special less than 15 percent

Duty rates

General
15%
The base rate for goods from most countries.
Special
15%
Lower rates under trade agreements and programs, for goods that meet their rules of origin; each symbol names one.
Column 2
No change
The higher rate for the few countries without normal trade relations with the United States.

Base columns of the 2026 HTS Revision 22, in force from Oct. 30, 2026 (official source).

The U.S. notes it refers to

As the 2026 HTS Revision 22 writes them (official notes); each code opens its page. Whether this heading applies to goods depends on the origin, the date and the product: the calculator says it.

U.S. note 33(g)

(g) Subject to a manufacturer's import adjustment offset amount that may be determined by the Secretary of Commerce under Proclamation 10925 of April 29, 2025 (90 FR 18899), the rates of duty set forth in heading 9903.94.05, 9903.94.42, 9903.94.43, 9903.94.52, 9903.94.53, 9903.94.62, 9903.94.63, 9903.94.66 and 9903.94.67 applies to parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks classifiable in the provisions of the HTSUS enumerated in this subdivision: 4009.12.0020 4009.22.0020 4009.32.0020 4009.42.0020 4011.10.10 4011.10.50 4011.20.10 4012.19.40 4012.19.80 4012.20.60 4013.10.0010 4013.10.0020 4016.99.6010 7007.21.51 7009.10.00 7320.10 7320.20.10 8301.20.00 8302.10.30 8302.30 8407.31.00 8407.32 8407.33 8407.34 8408.20.20 8409.91.1040 8409.99.1040 8413.30.10 8413.30.90 8413.91.10 8413.91.9010 8414.30.8030 8414.59.30 8414.59.6540 8414.80.05 8415.20.00 8421.23.00 8421.32.00 8425.49.00 8426.91.00 8431.10.0090 8471 8482.10.10 8482.10.5044 8482.10.5048 8482.20.0020 8482.20.0030 8482.20.0040 8482.20.0061 8482.20.0070 8482.20.0081 8482.40.00 8482.50.00 8483.10.1030 8483.10.30 8501.32 8501.33 8501.34 8501.40 8501.51 8501.52 8507.10 8507.60 8507.90.40 8507.90.80 8511.10.0000 8511.20.00 8511.30.0040 8511.30.0080 8511.40.00 8511.50.00 8511.80.20 8511.80.60 8511.90.6020 8511.90.6040 8512.20.20 8512.20.40 8512.30.00 8512.40.20 8512.40.40 8512.90.20 8512.90.60 8512.90.70 8519.81.20 8525.60.1010 8527.21 8527.29 8536.41.0005 8537.10 8537.20 8539.10.0010 8539.10.0050 8544.30.00 8706.00.03 8706.00.05 8706.00.15 8706.00.25 8707 8707.10.0020 8707.10.0040 8707.90.5020 8707.90.5040 8707.90.5060 8707.90.5080 8708.10.30 8708.10.60 8708.21.00 8708.22 8708.29 8708.30 8708.40.11 8708.40.70 8708.40.75 8708.50 8708.70 8708.80 8708.91 8708.93.60 8708.93.75 8708.94 8708.95 8708.99.53 8708.99.55 8708.99.58 8708.99.68 8716.90.50 9015.10 9029.10 9029.20.4080 9401.20.00 null null

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.

U.S. note 33(t)

(t) Headings 9903.94.62, 9903.94.63, 9903.94.64, and 9903.94.65 set forth the ordinary customs duty treatment for certain parts of passenger vehicles and light trucks classifiable in the provisions of the HTSUS enumerated in subdivision (g) of this note or that meet the requirements of subdivision (r) of this note that are products of South Korea. Any automotive part, 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 12:01 a.m. eastern time on December 4, 2025, 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 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 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 automotive parts provided for in this subdivision (t) 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 9903.94.62, 9903.94.63, 9903.94.64, and 9903.94.65. All antidumping, countervailing, or other duties and charges applicable to such goods shall continue to be imposed in addition to the duty in headings 9903.94.62, 9903.94.63, 9903.94.64, and 9903.94.65. Entries of automotive parts described in this subdivision (t) 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.

(2) the additional duties imposed on entries of wood products under headings 9903.76.01, 9903.76.02, 9903.76.03, and 9903.76.23.

History in the official tariff

In the tariff since the 2025 HTS Revision 32, in force from December 5, 2025.

Its description and rates have not changed since.

Official notices

Actions of the President, the USTR or U.S. Customs and Border Protection (CBP) that name this code.

In the tariff

  1. 9903.94.63Parts of passenger vehicles and light trucks that are products of South Korea as specified in subdivisions (g) and (t) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivision (m) of U.S. note 33 to this subchapter) rate of duty under column 1-General or column 1-Special less than 15 percent15%