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U.S. Notes (con.) (1) the additional duties imposed on entries of articles of aluminum, of steel, or of copper or derivative aluminum or steel articles provided for in headings 9903.82.02 and 9903.82.04–9903.82.26; (2) the additional duties imposed on entries of articles the product of Canada under heading 9903.01.10; and (3) the additional duties imposed on entries of articles the product of Mexico under heading 9903.01.01. (b) The rates of duty set forth in headings 9903.94.01, 9903.94.02, 9903.94.03, 9903.94.04, 9903.94.40, 9903.94.41, 9903.94.50, 9903.94.51, 9903.94.60, 9903.94.61, and certain entries under 9903.94.31, apply to all imported products classifiable in the provisions of the HTSUS enumerated in this subdivision: 8703.24.01 8703.23.01 8703.22.01 8703.33.01 8703.32.01 8703.31.01 8703.60.00 8703.50.00 8703.40.00 8703.90.01 8703.80.00 8703.70.00 8704.41.00 8704.31.01 8704.21.01 8704.60.00 8704.51.00 (c) Heading 9903.94.02 applies to: (i) all entries of articles classifiable under provisions of the HTSUS enumerated in subdivision (b) of this note, but that are not passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; as well as (ii) the U.S. content of passenger vehicles and light trucks described in subdivision (d) of this note, upon approval from the Secretary of Commerce. (d) Heading 9903.94.03 applies to passenger vehicles and light trucks described in this subdivision, upon approval from the Secretary of Commerce. For any passenger vehicle or light truck, as defined in subdivision (a) of this note, that is classified in one of the subheadings of the HTSUS listed in subdivision (b) of this note and eligible for special tariff treatment under the United States-Mexico-Canada Agreement (USMCA), importers of such passenger vehicles or light trucks may submit documentation to the Secretary of Commerce identifying the amount of U.S. content in each vehicle or light truck imported into the United States. U.S. content refers to the value of the automobile attributable to parts wholly obtained, produced entirely, or substantially transformed in the United States.Thereafter, the Secretary may approve imports of such passenger vehicles or light trucks to be eligible to apply the 25% ad valorem rates of duty exclusively to the value of the non-U.S. content of the vehicle or light truck. The non-U.S. content of the vehicle or light truck shall be calculated by subtracting the value of the U.S. content in a vehicle or light truck from the total value of the vehicle or light truck. Any importer entering the passenger vehicle or light truck covered by this note under headings 9903.94.03 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. Goods for which entry is claimed under a provision of chapter 98 and which are subject to the additional duties prescribed herein shall be eligible for and subject to the terms of such provision and applicable U.S. Customs and Border Protection (“CBP”) regulations, except that duties under subheading 9802.00.60 shall be assessed based upon the full value of the imported article. No claim for entry or for any duty exemption or reduction shall be allowed for the passenger vehicles or light trucks enumerated in subdivision (b) of this note under a provision of chapter 99 that may set forth a lower rate of duty or provide duty-free treatment, taking into account information supplied by CBP, but any additional duty prescribed in any provision of this subchapter or subchapter IV of chapter 99 shall be imposed in addition to the duty in heading 9903.94.03. All antidumping, countervailing, or other duties and charges applicable to such goods shall continue to be imposed in addition to the duty in heading 9903.94.03. (e) Heading 9903.94.04 applies to all entries of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks from all countries classifiable in the headings or subheadings enumerated in subdivision (b) of this note that were manufactured in a year at least 25 years prior to the year of the date of entry. Harmonized Tariff Schedule of the United States Revision 15 (2026) Annotated for Statistical Reporting Purposes XXII 99 - III - 347