Cargo Systems Messaging Service
CSMS # 64913145 - GUIDANCE: Import Duties on Certain Automobile Parts
The purpose of this message is to provide guidance on the 25 percent duty on imports of certain automobile parts from all countries effective 12:01 a.m. ET on May 3, 2025.
BACKGROUND
On March 26, 2025, the President issued Proclamation 10908 on Adjusting Imports of Automobiles and Automobile Parts into the United States, imposing a 25 percent ad valorem tariff on parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks from all countries, under Section 232 of the Trade Expansion Act of 1962, as amended (19 U.S.C. 1862) (Section 232), effective May 3, 2025. See Presidential Proclamation 10908 and annex published in the Federal Register Notice (FRN) on April 3, 2025 (90 FR 14705).
ENTRY FILING INSTRUCTIONS
This guidance provides instructions for importers, brokers, and filers on submitting entries to U.S. Customs and Border Protection (CBP) pertaining to tariffs on certain automobile parts from all countries that are provided for in heading 9903.94.05 and 9903.94.06 and listed in subdivision (g) and (h) of U.S. note 33 to subchapter III of chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS).
The 25 percent tariff will take effect with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. ET on May 3, 2025.
The Section 232 automobile measures apply to all imported parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks classifiable in the provisions of the HTSUS enumerated in subdivision (g) or meet the criteria in subdivision (h), as described under headings 9903.94.05 and 9903.94.06, respectively. See attached Automobile Parts HTS List (90 FR 14705).
9903.94.05: Applies to parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks classifiable in the provisions of the HTSUS enumerated in subdivision (g).
25 percent additional ad valorem rate of duty
9903.94.06: Applies to all entries of articles classifiable under HTSUS provisions listed in subdivision (g)
- that are eligible for special tariff treatment under the United States-Mexico-Canada Agreement (USMCA), other than automobile knock-down kits or parts compilations; or
- that are not passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks.
0 percent additional ad valorem rate of duty
FOREIGN TRADE ZONE
Any automobile parts, except those that are eligible for admission to a foreign trade zone under “domestic status” as defined in 19 CFR 146.43 and are admitted into a United States foreign trade zone on or after 12:01 a.m. ET on May 3, 2025, must be admitted as “privileged foreign status” as defined in 19 CFR 146.41. Such articles will be subject, upon entry for consumption, to the duties imposed by Presidential Proclamation 10908 and the rates of duty related to the classification under the applicable HTSUS subheading in effect at the time of admission into the United States foreign trade zone.
DRAWBACK
No drawback is available with respect to the additional duties imposed pursuant to the Presidential Proclamation 10908, as implemented in the FRN 90 FR 14705.
SPECIAL TARIFF TREATMENT
The duty provided in heading 9903.94.05 is in addition to any special rate of duty under a free trade agreement or preference program listed in general note 3(c)(i) to the tariff schedule, except as provided for in subdivision (h) of U.S. note 33 to subchapter III of chapter 99 of the HTSUS.
CHAPTER 98 PROVISION
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 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 automobile parts in subdivision (g) 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 9903.94.05.
All antidumping, countervailing, or other duties and charges applicable to such goods shall continue to be imposed in addition to the duty in heading 9903.94.05.
Reminder: Importers, brokers, and/or filers should refer to CSMS #64018403 (Updated - Entry Summary Order of Reporting for Multiple Harmonized Tariff System [HTSUS] in the Automated Commercial Environment [ACE]) for guidance when filing an entry summary in which a heading or subheading in chapter 99 is claimed on imported merchandise.
Questions from the importing community concerning ACE entry rejections involving automobile parts filings should be referred to their CBP Client Representative.
For questions regarding our trade Remedy programs, please visit our cbp.gov webpage at https://www.cbp.gov/trade/programs-administration/trade-remedies or contact the Trade Remedy Branch at TradeRemedy@cbp.dhs.gov.
If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.
Related messages: CSMS # 64348288, CSMS # 64384496
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