9903.94.54 - Automobile parts the product of Japan 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.
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty | The duty provided in the applicable subheading |
| Special Rate of Duty | The duty provided in the applicable subheading |
| Column 2 Rate of Duty | The duty provided in the applicable subheading |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 9903.94.54, specifically addresses automobile parts that originate from Japan and are subject to a Column 1 ad valorem duty rate of 15 percent or higher. This category is a specific provision under temporary legislation, designed to apply additional import restrictions or duties based on the origin of the goods and their applicable tariff rate. It is crucial for importers to verify both the Japanese origin of the automobile parts and their corresponding duty rate to ensure accurate classification.
Distinguishing this category from its sibling entries within Chapter 99 is essential. While Chapter 99 generally encompasses temporary legislation and modifications, 9903.94.54 is highly specific, targeting a particular set of goods based on a combination of origin and duty threshold. Its siblings would typically cover other temporary trade measures, special provisions, or additional duties on different product types or from different origins, rather than this precise intersection of Japanese automobile parts and a high ad valorem duty.
As this node is a leaf node, it does not have further subcategories. Therefore, classification within 9903.94.54 relies directly on fulfilling the stipulated criteria: the product must be an automobile part, manufactured in Japan, and its standard Column 1 duty rate must be 15% ad valorem or greater, as detailed in U.S. Note 33(r) to this subchapter. Importers must consult the official U.S. Harmonized Tariff Schedule and any relevant rulings or notes to confirm the applicability of this classification for specific shipments.