9903.94.55 - Automobile parts the product of Japan with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less 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 (Column 1 - General) | 15% |
| Special Rate of Duty (Column 1 - Special) | 15% |
| Column 2 Rate of Duty | No change. |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification, HTS Code 9903.94.55, specifically addresses automobile parts that originate from Japan. Crucially, it applies only to those parts whose Column 1 ad valorem or ad valorem equivalent duty rate is less than 15 percent. This provision is found under subdivision (r) of U.S. Note 33 to this subchapter, indicating it is a temporary legislative measure or modification related to trade agreements.
Unlike the broader categories of general merchandise or other automotive parts that might be classified in Chapters 87 or other sections of the HTS, this code is highly specific. Its primary distinguishing features are the country of origin (Japan) and the predetermined duty rate threshold. Sibling categories within Chapter 99 would typically represent other temporary provisions, special tariff treatments, or additional import restrictions, each with its own unique set of criteria for eligibility.
As this is a leaf node, there are no further subdivisions. Classification under 9903.94.55 relies entirely on meeting the specified origin and duty rate conditions for automotive parts. Importers must verify the origin of the Japanese automobile parts and confirm that their applicable Column 1 duty rate falls below the 15 percent threshold to correctly utilize this classification.