9903.94.40 - Passenger vehicles and light trucks that are products of Japan as provided for in subdivision (k) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 15 percent as provided for in subdivision (m) of U.S. note 33 to this subchapter
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | The duty provided in the applicable subheading |
| Special Rate of Duty (Column 1 - Special) | The duty provided in the applicable subheading |
| Column 2 Rate of Duty | No change. |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9903.94.40, specifically addresses passenger vehicles and light trucks originating from Japan. Its inclusion within Chapter 99 signifies a temporary measure or modification related to trade agreements. The classification is contingent upon specific criteria outlined in U.S. Note 33 to this subchapter, requiring the goods to meet the conditions of subdivision (k) for product origin and subdivision (m) for duty rate, specifically an ad valorem or ad valorem equivalent rate of 15 percent or greater under Column 1.
Unlike the preceding sibling categories which primarily cover live animals (Chapters 01-05), this provision deals with finished manufactured goods, namely automobiles. Its placement within Section XXII, concerning Special Classification Provisions and Temporary Legislation, clearly distinguishes it from the core product chapters of the HTS. This category does not represent a general tariff rate for Japanese vehicles but rather a precise, conditional import restriction or modification.
As a leaf node in the HTS database, 9903.94.40 has no further subcategories. Therefore, the classification of a specific imported vehicle or light truck under this code hinges entirely on meeting the precise origin (product of Japan as per subdivision (k) of U.S. Note 33) and duty rate (ad valorem or equivalent of 15% or greater under Column 1 as per subdivision (m) of U.S. Note 33) requirements. Failure to meet either of these criteria would necessitate classification under a different, applicable HTS code.