9903.94.44 - Automobile parts the product of the European Union 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 (r) of U.S. note 33 to this subchapter.

This HTS classification, 9903.94.44, specifically covers automobile parts that originate from the European Union. The key defining characteristic for goods falling under this provision is that they must have an ad valorem rate of duty, or an equivalent, under Column 1 of the tariff schedule that is equal to or greater than 15 percent. This rate requirement is further stipulated by subdivision (r) of U.S. note 33 to this subchapter, indicating a temporary modification or specific import restriction.

Unlike the primary chapters of the HTS that classify goods based on their inherent physical characteristics and function (e.g., Chapter 87 for vehicles and their parts), this category resides within Chapter 99, which is reserved for temporary legislation, temporary modifications, and additional import restrictions. Therefore, its distinction lies not in the nature of the automobile parts themselves, but in their origin (European Union) and a specific duty rate threshold that triggers this special classification provision.

As this is a leaf node, there are no further subcategories. Classification under 9903.94.44 depends entirely on meeting the stated origin and ad valorem duty rate criteria. Importers must verify both the product's origin and its applicable Column 1 duty rate to ensure correct classification.