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U.S. Notes (con.) apply to articles meeting the requirements of subdivision (k) of this note. For articles for which the applicable column 1 duty rate is less than 10 percent, heading 9903.82.07 or 9903.82.23 applies and the sum of the column 1 duty rate and the additional ad valorem rate of duty will total 10 percent. For articles for which the applicable column 1 duty rate is 10 percent or higher, heading 9903.82.08 or 9903.82.24 applies. (f) Except as provided for in headings 9903.82.12 and 9903.82.17, headings 9903.82.10 and 9903.82.11 apply to articles provided for in subdivisions (c)(ix)–(x) of this note that do not meet the requirements described in subdivision (e) of this note. Headings 9903.82.25 and 9903.82.26 apply to articles that meet the requirements of subdivision (k) of this note but do not meet the requirements described in subdivision (e) of this note. For articles for which the applicable column 1 duty rate is less than 15 percent, heading 9903.82.10 or 9903.82.25 applies and the sum of the column 1 duty rate and the additional ad valorem rate of duty is 15 percent ad valorem. For articles for which the applicable column 1 duty rate is 15 percent or higher, heading 9903.82.11 or 9903.82.26 applies. (g) Heading 9903.82.13 applies to articles that otherwise meet the criteria of subdivisions (c)(vi)–(viii) and (xi) that are motorcycle parts classifiable in chapter 84, 85 or 87 for use in the manufacturing of motorcycles in the United States. (h) Heading 9903.82.18 applies to limited quantities of articles of steel described in subdivision (c)(iii) of this note that: (1) were melted and poured in Canada or Mexico; (2) qualify for preferential treatment under the United States-Mexico-Canada Agreement, as provided in general note 11 of the HTSUS; and (3) are authorized by the Secretary of Commerce as eligible for a tariff reduction under this heading pursuant to clause 13 of Presidential Proclamation 10984 of October 17, 2025. Proclamation 10984 authorized the Secretary of Commerce to reduce the applicable rate of duty for limited quantities of articles of steel imported by steel producers that operate production facilities in Canada or Mexico and that supply steel to U.S. manufacturers of automobiles, medium- and heavy-duty vehicles, automobile parts, and medium- and heavy-duty vehicle parts. Any importer entering an article of steel covered by this note under heading 9903.82.18 shall provide any information that may be required, and in such form, as is deemed necessary by U.S. Customs and Border Protection in order to permit the administration of this heading. (i) Heading 9903.82.19 applies to limited quantities of articles of aluminum described in subdivision (c)(i) of this note that: (1) were smelted and cast in Canada or Mexico; (2) qualify for preferential treatment under the United States-Mexico-Canada Agreement, as provided in general note 11 of the HTSUS; and (3) are authorized by the Secretary of Commerce as eligible for a tariff reduction under this heading pursuant to clause 13 of Presidential Proclamation 10984 or October 17, 2025. Proclamation 10984 authorized the Secretary of Commerce to reduce the applicable rate of duty for certain quantities of aluminum imported by aluminum producers that operate production facilities in Canada or Mexico and supply aluminum to U.S. manufacturers of automobiles, medium- and heavy-duty vehicles, automobile parts, and medium- and heavy-duty vehicle parts. Any importer entering an article of aluminum covered by this note under heading 9903.82.19 shall provide any information that may be required, and in such form, as is deemed necessary by U.S. Customs and Border Protection in order to permit the administration of this heading. (j) Headings 9903.82.20 and 9903.82.21 apply to derivative steel articles provided for in subdivision (c)(xi) of this note that are eligible for special tariff treatment under the United States-Mexico-Canada Agreement. Heading 9903.82.20 applies to the non-U.S. content of such derivative steel articles and to U.S. content that exceeds 40 percent of the value of such derivative steel articles. Heading 9903.82.21 applies to the U.S. content that does not exceed 40 percent of the value of such derivative steel articles. For the purposes of this note, U.S. content refers to the value of the article attributable to parts produced in the United States. Importers of such derivative steel articles shall identify the amount of U.S. content in each article imported into the United States. The non-U.S. content of the article shall be calculated by subtracting the value of the U.S. content in the article from the total value of the article. Any importer entering an article covered by this subdivision shall provide any information that may be required, and in such form, as is deemed necessary by CBP in order to permit the administration of this heading. (k) Except as provided in heading 9903.85.68, headings 9903.82.23–9903.82.26 apply to parts classifiable in the provisions of subdivision (c)(vi)–(viii) of this note that are in chapters 84, 85, or 87 of the HTSUS that will be used exclusively in the manufacturing of agricultural equipment or fixed industrial equipment provided for in subdivision (c)(ix)–(x) of this note or mobile industrial equipment provided for in subdivision (c)(xi) of this note. Headings 9903.82.23–9903.82.26 do not apply to products of any country identified in general note 3(b). Harmonized Tariff Schedule of the United States Revision 15 (2026) Annotated for Statistical Reporting Purposes XXII 99 - III - 70