On April 1, 2025, the U.S. government published the annex to the Section 232 auto tariff proclamation, detailing the specific products subject to new 25% tariffs on passenger vehicles, light trucks, and certain auto parts. The annex outlines key implementation dates and classifications to guide importers, exporters, and compliance professionals.
TARIFFS ON PASSENGER VEHICLES AND LIGHT TRUCKS BEGIN APRIL 3
Effective 12:01 a.m. ET on April 3, 2025, Section 232 tariffs will apply to select passenger vehicles and light trucks imported under the following subheadings: 8703.22.01, 8703.23.01, 8703.24.01, 8703.31.01, 8703.32.01, 8703.33.01, 8703.40.00, 8703.50.00, 8703.60.00, 8703.70.00, 8703.80.00, 8703.90.01, 8704.21.01, 8704.31.01, 8704.41.00, 8704.51.00, and 8704.60.00.
These entries will be declared under new subheading 9903.94.01 and assessed a 25% tariff.
Three additional subheadings address exemptions:
- 9903.94.02Â applies to goods under these tariff lines that are not passenger vehicles or light trucks, and to the U.S. content of exempt vehicles.
- 9903.94.03Â imposes a 25% tariff on non-U.S. content of exempt vehicles.
- 9903.94.04Â exempts vehicles manufactured at least 25 years prior to the entry date.
AUTO PARTS TARIFFS TO FOLLOW ON MAY 3
A second phase of the tariffs will begin at 12:01 a.m. ET on May 3, 2025, targeting certain auto parts classified under various subheadings in Chapters 40, 70, 73, 83, 84, 85, 87, 90, and 94 (detailed below).
These items will fall under new subheading 9903.94.05 and be subject to the 25% duty rate.
The rates of duty set forth in heading 9903.94.05 applies to parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks classified under the following USHTS codes:
4009.12.0020 | 8431.10.0090 | 8512.40.20 | 8708.21.00 |
4009.42.0020 | 8482.10.5044 | 8512.90.60 | 8708.3 |
4011.20.10 | 8482.20.0030 | 8525.60.1010 | 8708.40.75 |
4012.20.60 | 8482.20.0070 | 8536.41.0005 | 8708.8 |
4016.99.6010 | 8482.50.00 | 8539.10.0010 | 8708.93.75 |
7320.1 | 8501.32 | 8706.00.03 | 8708.99.53 |
8302.10.30 | 8501.4 | 8706.00.25 | 8708.99.68 |
8407.32 | 4009.32.0020 | 8707.10.0040 | 9029.1 |
8408.20.20 | 4011.10.50 | 8707.90.5060 | 8507.6 |
8413.30.10 | 4012.19.80 | 8708.10.60 | 8511.10.0000 |
8413.91.9010 | 4013.10.0020 | 8708.29 | 8511.30.0080 |
8414.59.6540 | 7009.10.00 | 8708.40.70 | 8511.80.20 |
8421.23.00 | 8301.20.00 | 8708.7 | 8511.90.6040 |
8426.91.00 | 8407.31.00 | 8708.93.60 | 8512.30.00 |
8482.10.10 | 8407.34 | 8708.95 | 8512.90.20 |
8482.20.0020 | 8409.99.1040 | 8708.99.58 | 8519.81.20 |
8482.20.0061 | 8413.91.10 | 9015.1 | 8527.29 |
8482.40.00 | 8414.59.30 | 9401.20.00 | 8537.2 |
8483.10.30 | 8415.20.00 | 8507.1 | 8544.30.00 |
8501.34 | 8425.49.00 | 8507.90.80 | 8706.00.15 |
4009.22.0020 | 8471 | 8511.30.0040 | 8707.10.0020 |
4011.10.10 | 8482.10.5048 | 8511.50.00 | 8707.90.5040 |
4012.19.40 | 8482.20.0040 | 8511.90.6020 | 8708.10.30 |
4013.10.0010 | 8482.20.0081 | 8512.20.40 | 8708.22 |
7007.21.51 | 8483.10.1030 | 8512.40.40 | 8708.40.11 |
7320.20.10 | 8501.33 | 8512.90.70 | 8708.5 |
8302.3 | 8501.51 | 8527.21 | 8708.91 |
8407.33 | 8501.52 | 8537.1 | 8708.94 |
8409.91.1040 | 8507.90.40 | 8539.10.0050 | 8708.99.55 |
8413.30.90 | 8511.20.00 | 8706.00.05 | 8716.90.50 |
8414.30.8030 | 8511.40.00 | 8707 | 9029.20.4080 |
8414.80.05 | 8511.80.60 | 8707.90.5020 | |
8421.32.00 | 8512.20.20 | 8707.90.5080 |
Exemptions for auto parts are addressed in:
- 9903.94.06, which covers goods not considered auto parts under the listed subheadings, and items qualifying for special treatment under the United States-Mexico-Canada Agreement (USMCA).
USMCA-origin auto parts will remain exempt until the U.S. Commerce Secretary and U.S. Customs and Border Protection (CBP) establish a formal exemption procedure for U.S. content and issue a corresponding notice in the Federal Register.
NEXT STEPS FOR SHIPPERS
Stakeholders involved in the automotive trade—particularly importers, OEMs, and customs brokers—are advised to review the annex carefully to determine how the new subheadings and exemptions may impact their operations. Monitoring for further regulatory updates will also be critical, particularly in relation to the USMCA exemption procedures for auto parts.
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