9903.94.52 - Parts of passenger vehicles and light trucks that are products of the European Union as specified in subdivision (o) 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.

This HTS category, 9903.94.52, specifically addresses certain parts for passenger vehicles and light trucks that originate from the European Union. The classification is contingent upon meeting the criteria outlined in subdivision (o) of U.S. note 33 to this subchapter. Crucially, these imported parts must have an ad valorem duty rate, or its equivalent as defined in subdivision (m) of the same U.S. note, that is equal to or greater than 15 percent when assessed under Column 1.

Unlike the broad categories of finished vehicles or other general merchandise found throughout the HTS, this provision focuses on discrete components. It is distinct from other temporary tariff measures that might apply to different product origins or duty rate thresholds. The "Section XXII: Special Classification Provisions" context highlights that this code is part of temporary legislation or modifications related to trade agreements and other specific import restrictions, rather than a standard classification under the main goods chapters.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, the classification is fully determined by meeting all the stipulated conditions of origin, product type, and the specific ad valorem duty rate threshold outlined in the description and referenced U.S. notes. Importers must carefully verify that the parts in question are indeed covered by U.S. note 33(o) and that their applicable Column 1 duty rate meets or exceeds the 15 percent benchmark to be correctly classified under 9903.94.52.