CBP Offers Guidance on US-Content Exemption From Section 232 Auto Tariffs

CBP provides guidance on applying Section 232 auto tariffs (see 2504020081) on non-U.S. content for imports of passenger vehicles and light trucks that also qualify for preferential tariff treatment under USMCA (see 2505190061), in a July 16 cargo systems message.

The non-U.S. content and the U.S. content value of the passenger vehicle and light truck must be reported on two lines using Harmonized Tariff Schedule of the U.S. subheadings 9903.94.02 and 9903.04.03, CBP said.

The first line will represent the value of the non-U.S. content, and the second line, the value of the U.S. content. Each line should be reported in accordance with the following instructions.

Non-U.S. content, first line:

• Report the total quantity of the imported goods.
• Report the value of the non-U.S. content approved by the Commerce Department for entered value.
• Report the Section 232 duties based on the value of the non-U.S. content with HTSUS 9903.94.03.
• Report Special Program Indicator (SPI) code “S.”
• Report Ch. 1-97 HTSUS, same HTSUS must be reported on both lines.
• Report country of origin, same country of origin must be reported on both lines.
• Report all other applicable duties, such as antidumping and countervailing duties.

U.S. content, second line:

• Report 0 for quantity.
• 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.
• Report the 0 duties based on the value of U.S. content with HTSUS 9903.94.02.
• Report Special Program Indicator (SPI) code “S.”
• Report the same Ch. 1-97 HTSUS reported on the first line.
• Report the same country of origin reported on the first line.
• Report all other applicable duties, such as antidumping and countervailing duties.