The purpose of this message is to provide guidance on applying the 25 percent Section 232 duties imposed by Proclamation 10984 exclusively to the value of the non-U.S. content for approved imports of MHDVs qualifying for preferential tariff treatment under the United States-Mexico-Canada Agreement (USMCA).
On October 17, 2025, Presidential Proclamation 10984 authorized the Secretary of Commerce to approve imports of MHDVs qualifying for preferential tariff treatment under USMCA to be eligible to apply the ad valorem tariff of 25 percent exclusively to the value of the non-U.S. content of the MHDV. See 90 FR 48451.
On February 2, 2026, the Commerce Department issued “Procedures for Submissions by Importers of Medium- and Heavy-Duty Vehicles Qualifying for Preferential Tariff Treatment Under the USMCA To Determine U.S. Content”. See 91 FR 4504.
This guidance provides instructions for importers, brokers, and filers on submitting entries to U.S. Customs and Border Protection (CBP) of MHDVs that have received approval from the Secretary of Commerce to apply the Section 232 tariff imposed by Proclamation 10984 exclusively to the value of the non-U.S. content, as provided for in heading 9903.74.03 of the Harmonized Tariff Schedule of the United States (HTSUS). See 90 FR 48451.
The 25 percent tariff will apply exclusively to the value of the non-U.S. content with respect to certain USMCA-qualifying vehicles that were entered for consumption, or
withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Daylight Time on November 1, 2025.
9903.74.03: Applies to the non-U.S. content of MHDVs for special tariff treatment under the United States-Mexico-Canada Agreement (USMCA), upon approval from the Secretary of Commerce to apply the 25% ad valorem rate of duty exclusively to the value of the non-U.S. content of the MHDV.
25% additional ad valorem rate of duty
9903.74.06: Applies to the U.S. content of MHDVs that received approval from the Secretary of Commerce as noted under HTSUS 9903.74.03.
0% additional ad valorem rate of duty
Reporting Instructions for Applying the Special Tariff Treatment Approved by the Commerce Department
Importers that receive approval from the Secretary of Commerce should follow the instructions below on how to apply the 25 percent ad valorem duty exclusively to the value of the non-U.S. content.
The non-U.S. content and the U.S. content value of the MHDV must be reported on two lines.
The first line will represent the value of the non-U.S. content while the second line will represent the value of the U.S. content. Each line should be reported in accordance with the instructions below.
Non-U.S. content, first line:
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Report the total quantity of the imported goods
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Report the value of the non-U.S. content approved by the Commerce Department for entered value
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Report the Section 232 duties based on the value of the non-U.S. content with HTSUS 9903.74.03.
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Report Special Program Indicator (SPI) code “S”
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Report Ch. 1-97 HTSUS, same HTSUS must be reported on both lines.
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Report country of origin, same country of origin must be reported on both lines.
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Report all other applicable duties, such as antidumping and countervailing duties
U.S. content, second line:
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Report the entered value of the U.S. content by subtracting the value of the non-U.S. content from the entered value of the article.
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Report the 0 duties based on the value of U.S. content with HTSUS 9903.74.06.
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Report Special Program Indicator (SPI) code “S”
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Report the same Ch. 1-97 HTSUS reported on the first line.
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Report the same country of origin reported on the first line.
Report all other applicable duties, such as antidumping and countervailing duties.
Questions from the importing community concerning ACE entry rejections involving automobile filings should be referred to their CBP Client Representative.
If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.
Related Message Number(s): 66665333
