9903.94.53 - 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 column1 less than 15 percent.

This HTS classification, 9903.94.53, pertains to specific parts for passenger vehicles and light trucks originating from the European Union. To qualify for this provision, these parts must meet the criteria outlined in subdivision (o) of U.S. Note 33 to Chapter 99. Furthermore, the applicable Column 1 ad valorem duty rate, or its equivalent as defined in subdivision (m) of the same U.S. Note, must be less than 15 percent. This category is part of Temporary Legislation and Temporary Modifications proclaimed pursuant to trade agreements and additional import restrictions.

Unlike sibling categories that might cover other types of goods or different origin countries, this HTS code is highly specific. It isolates certain vehicle parts from the European Union that benefit from a particular, lower ad valorem duty rate. The focus is on the origin of the goods (European Union) and the specific duty treatment they receive, making it distinct from general classifications of vehicle parts or provisions for goods from other trading partners.

As a leaf node within the HTS structure, HTS 9903.94.53 does not have further subcategories. The classification is final for goods meeting all stipulated requirements. Importers should carefully consult U.S. Note 33 to Chapter 99, particularly subdivisions (o) and (m), to ensure accurate classification and compliance. This includes verifying the origin of the parts and confirming the ad valorem duty rate does not exceed the 15 percent threshold.