9903.94.04 - Effective with respect to entries on or after April 3, 2025, certain passenger vehicles and light trucks, as provided for in subdivision (e) of U.S. note 33 to this subchapter.

This HTS classification, 9903.94.04, pertains to specific passenger vehicles and light trucks that are subject to temporary import restrictions. Its application is governed by the provisions outlined in subdivision (e) of U.S. note 33 to this subchapter, and it becomes effective for entries made on or after April 3, 2025. This heading is not a general classification for all vehicles but rather targets a narrowly defined set of vehicles as specified by the referenced U.S. note.

Unlike the primary chapters of the Harmonized Tariff Schedule that classify goods based on their inherent nature, material, or primary use (such as live animals in Chapter 01), this category falls under Chapter 99, which is reserved for temporary legislation and special provisions. Therefore, 9903.94.04 differentiates itself by not representing a permanent classification but rather a temporary measure that imposes additional import restrictions on certain vehicles. Its unique aspect lies in its linkage to specific, time-sensitive trade policy directives rather than the intrinsic characteristics of the vehicles themselves.

As this classification represents a leaf node within the HTS structure, there are no further subcategories. The scope of this heading is entirely defined by the description and the referenced U.S. note. Importers must carefully consult U.S. note 33(e) to accurately determine if their specific passenger vehicle or light truck falls under the purview of this temporary restriction. The classification hinges on compliance with the specific criteria detailed in that note, rather than on the typical physical attributes used for broader commodity classifications.