9903.94.42 - Parts of passenger vehicles and light trucks that are products of Japan as provided for subdivision (l) 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 classification, 9903.94.42, pertains to specific parts for passenger vehicles and light trucks that originate from Japan. The key criteria for classification under this code involve the origin of the parts (Japan) and their intended use in passenger vehicles and light trucks. Furthermore, these parts must meet certain duty rate requirements, specifically an ad valorem (or ad valorem equivalent) rate of duty under Column 1 that is 15 percent or higher, as detailed in subdivisions (l) and (m) of U.S. note 33 to this subchapter.
Given that this node is a leaf node within Chapter 99, it represents a highly specific and temporary trade measure rather than a broad product category like those found in earlier chapters (e.g., Chapter 01 for live animals). Therefore, it is not distinguished from direct siblings in the traditional sense of product differentiation based on material or function. Instead, its distinction lies within the broader context of Chapter 99, which houses special provisions, temporary legislation, and trade-agreement-related modifications. This particular code acts as a very granular tool for managing imports of specific Japanese automotive parts that are subject to particular tariff conditions.
This classification is part of a temporary legislative framework designed to address specific trade conditions. As a leaf node, it does not have further subdivisions. Its purpose is to precisely identify and apply the stipulated duty rates to these particular Japanese automotive parts, ensuring compliance with the specific trade policies outlined within U.S. note 33. This level of detail is crucial for accurate tariff assessment and for monitoring trade flows under temporary trade measures.