Section 232 tariffs on medium- and heavy-duty vehicles, their parts and buses
Truck and bus tariff (Section 232)
What it is
Medium- and heavy-duty trucks and the other vehicles on the note 38(b) list, and listed parts for them, have paid an extra 25% since Nov 1, 2025; buses (heading 8702) pay an extra 10%. USMCA trucks can pay the 25% on their non-US content only, once Commerce approves the importer's US-content documentation; buses can't. USMCA-qualifying truck parts (other than knock-down kits and parts compilations) are exempt, and so are trucks and buses made 25 or more years before the year of entry. Importers can also choose to bring other truck parts under the tariff by certifying them for US truck production or repair; that is elective and not shown here. US truck and truck-engine makers can earn import adjustment offsets (3.75% of the value of the trucks, or engines, they assemble in the US, through Oct 31, 2030) that reduce what they owe on parts. These are credits, not per-entry rates, and aren't shown here.
Legal authority: Section 232 of the Trade Expansion Act of 1962, as amended (19 U.S.C. 1862); Proclamation 10984 of Oct 17, 2025. Section 232 of the Trade Expansion Act of 1962 lets the President adjust imports of goods that the Commerce Department finds threaten to impair national security, including by adding duties.
It reaches 216 listed tariff codes or code groups (a listed heading or subheading covers every code under it).
Rates
"+" rates are added on top of the regular duty. Chapter 99 headings are the numbers filed on the entry along with the product's own code.
- +25%Since Nov 1, 2025
- Origin
- All countries
- Products
- Products under 8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00, 8704.10.10, 8704.10.50, 8704.22.11, 8704.22.51, 8704.23.01, 8704.32.01, 8704.42.00, 8704.43.00, 8704.52.00, 8704.60.00, 8704.90.01, 8705.40.00, 8705.90.0080, 8706.00.50, 8709.11.00, 8709.19.00 (21 codes listed)
- Heading
- 9903.74.01
- +25%Since Nov 1, 2025Only for goods that match:
For any medium- and heavy-duty vehicle 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 vehicles may submit documentation to the Secretary of Commerce identifying the amount of U.S. content in each vehicle imported into the United States. “U.S. content” refers to the value of the medium- or heavy-duty vehicle attributable to U.S.-based activity supporting domestic production, as determined by the Secretary of Commerce. Thereafter, the Secretary may approve imports of such vehicles to be eligible to apply the ad valorem rates of duty exclusively to the value of the non-U.S. content of the vehicle
- Origin
- Canada, Mexico
- Products
- Products listed in U.S. note 38(b) to chapter 99, subchapter III (25 codes listed)
- Value
- Charged on the value of the non-US content
- Heading
- 9903.74.03
- +25%Since Nov 1, 2025
- Origin
- All countries
- Products
- Products under 4009.12.0020, 4009.22.0020, 4009.32.0020, 4009.42.0020, 4011.10.50, 4011.20.1015, 4011.20.1025, 4011.20.1035, 4012.19.40, 4012.19.80, 4012.20.60, 4013.10.00, 4016.99.6010, 7007.21.1110, 7007.21.51, 7009.10.00, 7320.10.30, 7320.10.60, 7320.10.90, 7320.20.10, 8301.20.00, 8302.10.30, 8302.30.30, 8302.30.60, 8407.34.14, 8407.34.18, 8407.34.25, 8407.34.44, 8407.34.48, 8407.34.55, 8408.20.20, 8409.91.1040, 8409.99.1040, 8413.30.10, 8413.30.90, 8413.91.10, 8413.91.9015, 8413.91.9041, 8414.30.8030, 8414.59.30, 8414.59.6540, 8414.80.05, 8415.20.00, 8421.23.00, 8421.32.00, 8425.49.00, 8426.91.00, 8431.10.0090, 8482.10.10, 8482.10.5044, 8482.10.5048, 8482.20.0020, 8482.20.0030, 8482.20.0040, 8482.20.0061, 8482.20.0070, 8482.20.0081, 8482.40.00, 8482.50.00, 8483.10.10, 8501.32.20, 8501.32.5540, 8501.32.61, 8501.33.2080, 8501.33.30, 8501.33.40, 8501.33.61, 8501.34.30, 8501.34.61, 8501.40.20, 8501.40.40, 8501.40.50, 8501.40.60, 8501.51.20, 8501.51.40, 8501.51.50, 8501.51.60, 8501.52.40, 8501.52.8040, 8507.10.00, 8507.90.40, 8511.10.00, 8511.20.00, 8511.30.00, 8511.40.00, 8511.50.00, 8511.80.20, 8511.80.60, 8511.90.60, 8512.20.20, 8512.20.40, 8512.30.00, 8512.40.20, 8512.40.40, 8512.90.20, 8512.90.60, 8512.90.70, 8519.81.20, 8525.60.1010, 8527.21.15, 8527.21.25, 8527.21.40, 8527.29.40, 8527.29.80, 8536.41.0005, 8539.10.0010, 8539.10.0050, 8544.30.00, 8706.00.03, 8706.00.05, 8706.00.15, 8706.00.25, 8707.90.5020, 8707.90.5060, 8707.90.5080, 8707.90.5090, 8708.10.30, 8708.10.60, 8708.21.00, 8708.22.00, 8708.29.15, 8708.29.25, 8708.29.51, 8708.30.1010, 8708.30.50, 8708.40.11, 8708.40.30, 8708.40.50, 8708.40.60, 8708.40.65, 8708.40.70, 8708.40.75, 8708.50.31, 8708.50.61, 8708.50.65, 8708.50.75, 8708.50.81, 8708.50.85, 8708.50.89, 8708.50.91, 8708.50.93, 8708.50.95, 8708.50.99, 8708.70.05, 8708.70.25, 8708.70.35, 8708.70.45, 8708.70.60, 8708.80.13, 8708.80.16, 8708.80.55, 8708.80.60, 8708.80.65, 8708.91.50, 8708.91.65, 8708.91.70, 8708.91.75, 8708.92.65, 8708.93.60, 8708.93.75, 8708.94.10, 8708.94.50, 8708.94.65, 8708.94.70, 8708.94.75, 8708.95.05, 8708.95.15, 8708.95.20, 8708.99.03, 8708.99.06, 8708.99.23, 8708.99.27, 8708.99.31, 8708.99.41, 8708.99.4850, 8708.99.53, 8708.99.55, 8708.99.58, 8708.99.68, 8709.90.00, 9029.10.80, 9029.20.4080, 9401.20.00 (183 codes listed)
- Heading
- 9903.74.08
- +10%Since Nov 1, 2025
- Origin
- All countries
- Products
- Products listed in U.S. note 38(c) to chapter 99, subchapter III (10 codes listed)
- Heading
- 9903.74.02
How it combines with other duties
Charged on top of the base rate. Trade-agreement rates don't remove it: note 38(a) says it "shall be collected in addition to any special rate of duty otherwise applicable under the appropriate tariff subheading", apart from the USMCA treatment in subdivisions (d) and (k) (shown as notes). Other chapter 99 duties are added too, except that "entries of medium- and heavy-duty vehicles shall not be subject to" "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" (note 38(a)), and parts are spared the same metals duties and "the additional duties imposed on entries of wood products under headings 9903.76.01, 9903.76.02 and 9903.76.03" (note 38(h)). The steel, aluminum and copper record and the wood record carry those exemptions, so those duties don't show on these goods. Semiconductor articles under 9903.79.01 pay that tariff instead of this one (note 39(a); Proclamation 11002, clause 5). The forced-labor Section 301 tariff (note 52(f)), the Brazil Section 301 duty under 9903.05.01 (note 50(a)(vi)) and Canada's duty under 9903.03.13 (note 51(c)) don't apply to goods under these headings. Proclamation 10984 (clause 9) says stacking follows the rules for the auto tariff. Goods on both this record's lists and the auto record's (note 33) pay one of the two tariffs, never both: each note sends goods that aren't its kind of vehicle or part to its exemption heading (38(e) and (l); 33(c)(i) and (h)(ii)). Antidumping and countervailing duties still apply. Goods entered under chapter 98 stay subject, with 9802.00.60 charged on the full value.
Exemptions
Where an exemption turns on a legal condition, the condition is quoted exactly as the law states it.
Exempt when another tariff applies instead (4)
- Vehicles that fall under the auto tariff instead (one or the other, never both)Codes listed in U.S. note 38(b) to chapter 99, subchapter IIILegal text:
entries of articles that are classifiable under provisions of the HTSUS enumerated in subdivision (b) of this note but that are not medium- and heavy-duty vehicles
- Parts that fall under the auto-parts tariff instead (one or the other, never both)Legal text:
all entries of articles classifiable under provisions of the HTSUS enumerated in subdivision (i) of this note that are not parts of medium- and heavy-duty vehicles
- Semiconductor articles under the Section 232 semiconductor tariff (note 39(a)(3))Legal text:
the additional duties imposed on entries of medium- and heavy-duty vehicles under headings 9903.74.01, 9903.74.02 and 9903.74.03
- Semiconductor articles under the Section 232 semiconductor tariff (note 39(a)(4))Legal text:
the additional duties imposed on entries of parts of medium- and heavy-duty vehicles under headings 9903.74.08 and 9903.74.09
Exempt when claimed under a trade agreement (1)
- USMCA truck parts, other than knock-down kits and parts compilationsOrigin: Canada, MexicoLegal text:
all entries of articles classifiable under provisions of the HTSUS enumerated in subdivision (i) of this note or meeting the requirements of subdivision (j) of this note that qualify for preferential tariff treatment under the United States-Mexico-Canada Agreement (USMCA), other than medium- and heavy-duty vehicle knock-down kits or parts compilations
9903.74.10
Exempt when the goods match a description (4)
- Goods in the listed truck codes that aren't medium- or heavy-duty vehiclesCodes listed in U.S. note 38(b) to chapter 99, subchapter IIILegal text:
entries of articles that are classifiable under provisions of the HTSUS enumerated in subdivision (b) of this note but that are not medium- and heavy-duty vehicles
9903.74.05 - Vehicles on the truck list made 25 or more years before the year of entryCodes listed in U.S. note 38(b) to chapter 99, subchapter IIILegal text:
all entries of medium- and heavy-duty vehicles from all countries classifiable in the provisions enumerated in subdivisions (b) or (c) of this note that were manufactured in a year at least 25 years prior to the year of the date of entry
9903.74.07 - Buses made 25 or more years before the year of entryCodes listed in U.S. note 38(c) to chapter 99, subchapter IIILegal text:
all entries of medium- and heavy-duty vehicles from all countries classifiable in the provisions enumerated in subdivisions (b) or (c) of this note that were manufactured in a year at least 25 years prior to the year of the date of entry
9903.74.07 - Goods in the listed truck-parts codes that aren't parts of medium- or heavy-duty vehiclesLegal text:
all entries of articles classifiable under provisions of the HTSUS enumerated in subdivision (i) of this note that are not parts of medium- and heavy-duty vehicles
9903.74.11
Sources
- Proclamation 10984 of Oct 17, 2025, Adjusting Imports of Medium- and Heavy-Duty Vehicles, Medium- and Heavy-Duty Vehicle Parts, and Buses Into the United States, 90 FR 48451, Oct 22, 2025
- Proclamation 10908 of Mar 26, 2025, Adjusting Imports of Automobiles and Automobile Parts Into the United States, 90 FR 14705, Apr 3, 2025
- Executive Order 14289 of Apr 29, 2025, Addressing Certain Tariffs on Imported Articles, 90 FR 18907, May 2, 2025
- Proclamation 11002 of Jan 14, 2026, Adjusting Imports of Semiconductors, Semiconductor Manufacturing Equipment, and Their Derivative Products Into the United States, 91 FR 2443, Jan 20, 2026
- HTS Revision 20 (2026), chapter 99, subchapter III, U.S. note 38
- HTS Revision 20 (2026), chapter 99, subchapter III, U.S. note 33
- HTS Revision 20 (2026), chapter 99, subchapter III, U.S. note 39
- HTS Revision 20 (2026), headings 9903.74.01 to 9903.74.11
- USITC HTS 2026 Revision 11 Change Record (Jul 1, 2026)
Checked against these sources on Oct 1, 2026. Rates shown are what CBP collects; antidumping and countervailing duties are separate.