9903.94.31 - Effective with respect to entries on or after [ ], passenger vehicles that are products of the United Kingdom as specified in subdivision (i) of U.S. note 33 to this subchapter, when entered under the terms of subdivision (i) of U.S. note 33 to this subchapter. [Compilers note: This heading is effective on or after June 30, 2025. For more information, see 90 Fed. Reg. 27851.]
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | The duty provided in the applicable subheading + 7.5% |
| Special Rate of Duty (Column 1 - Special) | No change. |
| Column 2 Rate of Duty | No change. |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9903.94.31, specifically addresses passenger vehicles that originate from the United Kingdom. Its application is contingent on specific provisions outlined in U.S. note 33 to this subchapter, and it is effective for entries made on or after a designated date, currently noted as June 30, 2025, with further details available in the Federal Register. This classification is part of Chapter 99, which encompasses temporary legislation, modifications pursuant to trade agreements, and additional import restrictions.
Distinguishing this category from its siblings is crucial. The preceding HTS chapters, such as Chapters 01 through 98, generally cover standard goods based on their material composition, function, or manufacturing process. In contrast, Chapter 99, and by extension this specific subheading, is reserved for goods subject to unique, often temporary, trade policies, quotas, or special duty treatments, such as those implemented due to specific trade agreements or legislative actions. Therefore, while other categories classify vehicles based on their inherent characteristics, 9903.94.31 classifies a specific subset of UK-origin passenger vehicles based on a temporary, agreement-driven trade policy.
As this is a leaf node, there are no further subcategories. Classification under 9903.94.31 is therefore definitive for qualifying passenger vehicles from the United Kingdom. Importers must ensure that the vehicles meet all criteria stipulated in U.S. note 33 to this subchapter, including origin and entry date, to correctly apply this temporary trade measure.