9903.94.41 - Passenger vehicles and light trucks that are products of Japan 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 less 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 | 15% |
| Special Rate of Duty | 15% |
| Column 2 Rate of Duty | No change. |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 9903.94.41, pertains to a very specific category of imported goods: passenger vehicles and light trucks that originate from Japan. For an item to fall under this provision, it must meet stringent criteria outlined within U.S. Note 33 of this subchapter. Specifically, these vehicles must be those provided for under subdivision (k) of U.S. Note 33 and have an assessed ad valorem (or ad valorem equivalent) rate of duty under Column 1 that is less than 15 percent, as further detailed in subdivision (m) of the same note. This classification is not broadly applicable to all Japanese vehicles but is restricted to those meeting these precise duty and descriptive conditions.
As a temporary legislative provision within Chapter 99, this category is distinct from the primary tariff classifications found in Chapters 1 through 98, which categorize goods based on their inherent nature and function. While sibling categories at this level might represent other temporary or restricted import categories, 9903.94.41 is uniquely tied to specific Japanese motor vehicles subject to particular duty rates and qualifying notes. It is crucial to consult U.S. Note 33 for the definitive criteria that determine eligibility for this classification, as it dictates the precise scope and limitations of this provision.
Since HTS code 9903.94.41 is a leaf node, it has no further subcategories. Classification under this code is final and does not involve breaking down the goods into more granular classifications. Therefore, the focus for classification professionals is on ensuring that the imported passenger vehicle or light truck precisely meets all the conditions stipulated by U.S. Note 33, including its country of origin (Japan), its inclusion within the specified subdivisions of the note, and its applicable Column 1 ad valorem duty rate.