9903.94.50 - Passenger vehicles and light trucks that are products of the European Union as specified in subdivision (n) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivision (m) of U.S. note 33 to this subchapter) rate of duty under column 1 equal to or greater than 15 percent.
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, 9903.94.50, pertains to specific passenger vehicles and light trucks that originate from the European Union. To fall under this provision, these vehicles must also meet the criteria outlined in subdivision (n) of U.S. Note 33 to this subchapter. Crucially, the ad valorem rate of duty, or its equivalent as defined in subdivision (m) of U.S. Note 33, applied under Column 1 must be 15 percent or higher. This category is a component of temporary legislation and modifications under Chapter 99, indicating that its application is time-bound or subject to specific trade agreement provisions.
Distinguishing 9903.94.50 from its sibling categories, which primarily cover live animals and agricultural products across Chapters 01 through 98, is straightforward. While siblings in earlier chapters deal with the physical classification of goods based on their intrinsic nature (e.g., species of animal, type of plant), 9903.94.50 is a *temporary modification* falling under Chapter 99. This means its relevance is tied to specific policy actions, such as trade agreements or retaliatory measures, rather than the inherent characteristics of the goods themselves. The focus here is not on the fundamental nature of vehicles, but on the specific conditions of their importation related to origin and duty rates.
As a leaf node, HTS 9903.94.50 does not have further subcategories. Therefore, classification under this code is definitive for any passenger vehicle or light truck meeting all the outlined conditions: originating from the EU, identified under U.S. Note 33 (n), and subject to a Column 1 ad valorem duty rate of 15% or greater. Importers must meticulously verify both the origin of the vehicle and the applicable duty rate to ensure correct classification under this temporary provision.