DutyDeskDutyDeskU.S. tariff desk · HTSUS Rev.21 · updated 2026-10-27
HSHS classificationDutyDuty lookupInfoResources
中文中文
Duty lookup
Data: HTSUS Rev.21 · 2026-10-25.12PrivacyAI-generated suggestion based on HTSUS text, not legal advice. Final classification rests with CBP rulings or licensed advice; the importer of record is responsible for the entry.

U.S. import duty lookup

Enter a 10-digit HTS line, the country of origin and the entry date to see the base rate, 301 / 232 / 201 / 338 additional duties, AD/CVD deposits, PGA flags and other requirements, with a confirmed total and a maximum.

Don't know the U.S. import tariff code? Classify a product →

The entry date decides which measures apply; earliest 2026-09-15

Entry claims (optional)
MPF and HMF amounts need the entered value and the transport mode.
Examples:Vacuum flasks / ChinaCotton T-shirts / Viet NamEV lithium batteries / KoreaAluminum profiles / MalaysiaPassenger car / JapanSteel plate / CanadaWhisky / CanadaCoffee / BrazilQuartz countertops / China
8703.21.0110
With label indicating that vehicle is for operation only by persons at least 16 years of age
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: › Other vehicles, with only spark-ignition internal combustion piston engines: › Of a cylinder capacity not exceeding 1,000 cc › Three or four wheel off-road vehicles with straddle seat and handlebar control:
Origin
CN · China
Entry date
2026-10-27
Unit
No.
Column 1 general
2.5%
Special
Free (A+, AU, B, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Column 2
10%
SPI
—
HTS revision
2026 Rev.21
Print page
2966
Confirmed ad valorem total
27.5%
Column 1 general rate 2.5% + additional 25%
Maximum (conditional + AD/CVD deposits)
40%
conditional +12.5%
AD/CVD cases
0
none active
How this was calculated
The 232 derivative duty and the forced-labor 301 duty are alternatives (entering under the 232 heading exempts the forced-labor 301; entries under 9903.82.03 do not). The maximum counts the higher of the two (232 12.5% / forced-labor 301 12.5%), not both.

What to verify next

6Checks derived from this result; each item restates a measure, case or regulatory hit shown below.
  1. 1.RegulatorySection 232 melt-and-pour / smelt-and-cast reporting: Steel: report the melt-and-pour country ISO code in the ACE Importer's Additional Declaration Type 08 (since 2024-11-21) and upload the mil…↗
  2. 2.RegulatoryCPSC certificates of compliance (eFiling): For consumer products subject to a CPSC rule, standard or ban, the importer as finished-product certifier must file the certificate data th…↗
  3. 3.RegulatoryBIS Connected Vehicle ICTS rule: Prohibits VCS software (from MY2027) and VCS hardware (from MY2030, or imports from 2029-01-01) linked to China / Russia.↗
  4. 4.ConditionalSection 301 forced-labor tariff (12.5%): decide whether the conditions are met and keep the supporting documents
  5. 5.Conditional232 steel / aluminum / copper & derivatives: decide whether the conditions are met and keep the supporting documents
  6. 6.PGAPGA required: CPSC CP2; prepare the filing data

Base rate

Column 1 / Column 2 / SPI2.5%
Column 1 General (MFN)Applies
2.5%
Basis: HTSUS 2026 Rev.21 chapters 1–97Verification: VERIFIED

Section 301 forced labor

1+12.5%
Section 301 forced-labor tariff (12.5%)9903.05.31Conditional
+12.5%

China: Column 1 rate + 12.5% additional

  • If entered under a 232 heading listed in note 52(f) (METALS), this duty is exempt (9903.05.90); entries under 9903.82.03 (metal content <15%) are not exempt
  • General exemptions by nature of the transaction (independent of the HTS line): humanitarian donations 9903.05.91 and informational materials (publications, films, recordings, artworks etc.) 9903.05.92 are exempt — tick "humanitarian donation" under entry claims to apply it
Basis: HTSUS Ch.99 U.S. note 52; 91 FR 47318Effective: 2026-07-24CSMS / source: CSMS #69326983Verification: VERIFIED

Section 301 China

1+25%
China 301 List 1 (9903.88.01)9903.88.01Applies
+25%

8-digit subheading 8703.21.01 is on L1

Basis: HTSUS Ch.99 note 20Effective: 2018-07-06Verification: VERIFIED

Section 232

1capped at 15%
232 steel / aluminum / copper & derivatives9903.82.10 / .11Conditional
capped at 15%total cap incl. Column 1

General (all other countries) | Motor vehicles to transport persons, with only spark-ignition internalcombustion piston engines, of a cylinder capacity not exceeding 1,000 cc

  • Derivative: 232 applies only if the steel / aluminum / copper content is ≥15% by weight; below 15% enter under 9903.82.03 (0%), which is not a note 52(f) heading and so does not exempt the forced-labor 301 duty
  • Annex III interim list: Column 1 + 232 capped at 15% total (no 232 duty if Column 1 is already ≥15%), until 2027-12-31
  • The country of melt-and-pour (steel) / smelt-and-cast (aluminum) must be reported (note 16(d)/(i))
Metal content <15% by weight: 0% (9903.82.03; the forced-labor 301 exemption is then not available) → 0% · 9903.82.03Aluminum articles containing Russian smelted or cast primary aluminum (any origin): 200% → 200% · 9903.85.67 / .68
Basis: Proclamation 11021 (2026-04-02) 91 FR 18201; Proclamation 11032 (2026-06-01) 91 FR 34085; Proclamation 11045 (2026-07-20) 91 FR 46635Effective: 2026-06-08Expires / changes: 2027-12-31; from 2028-01-01 back to Annex I-B 25% (9903.82.09)CSMS / source: CSMS 68253075 (2026-04-03); 68554727 (2026-05-06); 68855869 (2026-06-05); 69252300 (2026-07-15); 69711865 (2026-08-31)Verification: VERIFIED

PGA filing flags

EPA EP3CPSC CP2 · requiredNHTSA DT1ExpandCollapse
EPA EP3CPSC CP2 · requiredNHTSA DT1
  • EP3 Vehicle and Engines specific data may be required
  • CP2 Consumer Product Safety Commission data is required
  • DT1 DOT/National Highway Traffic Safety Administration HS-7 data may be required

includes a required flag · ACE valid to 2039-12-31

Fees

MPF 0.3464% · HMF 0.125% · +1ExpandCollapse

no entered value: rates and limits only

MPF 0.3464% (min $34.58 / max $670.86)—
HMF 0.125% (ocean only)not ocean

Period 2026-10-01 – 2027-09-30 · 91 FR 48398 (2026-07-31, Doc. 2026-15530, FY2027)

IRS manufacturer / importer excise (not collected at entry; importer files Form 720) (1)
  • Gas guzzler tax (passenger automobiles rated 6,000 lb unloaded GVW or less): $0 at 22.5 mpg or more; $1,000 (21.5 to under 22.5); $1,300 (20.5 to under 21.5); $1,700 (19.5 to under 20.5); $2,100 (18.5 to under 19.5); $2,600 (17.5 to under 18.5); $3,000 (16.5 to under 17.5); $3,700 (15.5 to under 16.5); $4,500 (14.5 to under 15.5); $5,400 (13.5 to under 14.5); $6,400 (12.5 to under 13.5); $7,700 (under 12.5 mpg) — 26 USC 4064(a); imposed on the sale by the manufacturer (an importer is a manufacturer; use by the importer is taxable under 4218); excludes nonpassenger vehicles (DOT classification) and emergency vehicles
    Per vehicle; sale or use by the importer (not entry) · IRS - Form 6197 attached to Form 720, IRS No. 40 · HTS match 8703 · source

Other import requirements

5

Supply chain / forced labor (UFLPA · WRO · CAATSA)

Chinese origin: the UFLPA presumption is triggered through the supply chain (Xinjiang inputs / Entity List), not by country of origin; the origins with the most CBP denials are MY / VN / TH.

Not in a UFLPA priority sector, and no WRO or Finding applies to this origin. The UFLPA presumption still applies through the supply chain (Xinjiang content or listed entities).

Requirements without an ACE flag

Section 232 melt-and-pour / smelt-and-cast reportingCBPApplies
at-entry

Steel: report the melt-and-pour country ISO code in the ACE Importer's Additional Declaration Type 08 (since 2024-11-21) and upload the mill certificate via DIS. Aluminum: smelt / cast country fields. The "unknown" option is charged at the higher rate.

2025–26: "Unknown" option available since 2025-06-28

Basis: Proc. 9704/9705 and successors; CSMS #62582900 / #65493457Scope: 232 metals (This line is on the 232 steel / aluminum / copper list)Exemptions: Not applicable to HTS codes outside Section 232CSMS / source: CSMS #62582900; #65493457Verification: H
CPSC certificates of compliance (eFiling)CPSCConditional
at-entry

For consumer products subject to a CPSC rule, standard or ban, the importer as finished-product certifier must file the certificate data through ACE eFiling at entry (Product Registry reference or full data: product, applicable rules, date / place of manufacture, date / place of testing, laboratory, records custodian). Mailed goods must be registered before arrival. The certificate must be provided within 24 hours on request.

2025–26: CBP is not yet rejecting entries for missing CPSC data, but CPSC may enforce

Basis: CPSA §14; 16 CFR 1110Scope: 8703.21 (Determined by product attributes (the HTS code is only a hint))Exemptions: Component parts exempt; §321 de minimis exempt, but Type 86 entries still need the dataCSMS / source: FR 2025-01-08; 16 CFR 1110.13; CSMS #69382435Verification: H
NHTSA HS-7 declarationNHTSAInfo
at-entry

Enter the HS-7 box code at entry; non-conforming vehicles require a registered importer and a DOT bond

Basis: 49 U.S.C. 30112; 49 CFR 591Scope: DT1/DT2 (ACE flag present — see the PGA panel)CSMS / source: eCFR 49 CFR 591.5Verification: H
EPA vehicle & engine declarationEPAInfo
at-entry

Submit Form 3520-1 (on-road vehicles / engines) or 3520-21 (non-road) through the PGA message set at entry, citing the EPA certificate of conformity / engine family

2025–26: Forms / disclaim templates revised 2025-02

Basis: 40 CFR 85 Subpart P; 40 CFR 1068.301Scope: EP3/EP4 (ACE flag present — see the PGA panel)Exemptions: Electric vehicles without an internal-combustion engine may disclaim with code ACSMS / source: EPA importing vehicles and enginesVerification: M
BIS Connected Vehicle ICTS ruleBISConditional
before-entry

Prohibits VCS software (from MY2027) and VCS hardware (from MY2030, or imports from 2029-01-01) linked to China / Russia. VCS hardware importers and vehicle manufacturers must file a Declaration of Conformity ≥60 days before the first import / sale.

2025–26: GA1 revised and GA3 added 2026-06-18

Basis: 15 CFR 791 Subpart D (effective 2025-03-17)Scope: 8703 (Determined by product attributes (the HTS code is only a hint))Exemptions: GA1 / GA3 (Approved Supplier Registry added 2026-06-18)CSMS / source: eCFR 15 CFR 791 Subpart DVerification: H
General requirements (all goods) (4)
  • Country-of-origin marking (CBP, 19 U.S.C. 1304; 19 CFR 134): Mark the country of origin legibly and permanently in English before release. J-list articles (§134.33) may be marked on the container. Special methods (§134.43: knives, scissors, surgical / scientific instruments, pliers and vacuum bottles must be die-stamped, etched or engraved). Pipe 7304–7307, gas cylinders 7311 and manhole covers 7325 under 1304(c)–(e). Watches and clocks per chapter 91 additional U.S. note 4. Hong Kong goods marked "China" (EO 13936; the origin code stays HK). eCFR 19 CFR 134; CBP HK FAQ
  • Wood packaging material (ISPM 15) (APHIS/CBP, 7 CFR 319.40-3): Wood pallets / crates for all goods must be heat-treated or fumigated and bear the IPPC mark; otherwise immediate re-export and penalties eCFR 7 CFR 319.40-3
  • Importer Security Filing (10+2) (CBP, 19 CFR 149): File the 10 data elements 24 hours before vessel loading (5 elements for FROB / IE / T&E); violations: $5,000 liquidated damages per shipment eCFR 19 CFR 149
  • FTC Made in USA Labeling Rule (FTC, 16 CFR 323): Unqualified "Made in USA" claims only when all or virtually all of the product is made in the U.S.; civil penalties FTC rule; EO 14392

PGA flags: what to prepare

EPA · VNE EP3/EP4 — Motor vehicles, motorcycles, non-road engines / equipment

Before arrival: EPA certificate of conformity (engine family / test group) or ICI / exemption; determine the 3520-1 / 3520-21 declaration code

At entry: EPA / VNE message set (electronic 3520-1 / 3520-21): declaration code, engine family / test group LPCO, VIN / engine number, party roles

Disclaim: EP3: A (no engine / electric), B (OEM certificate holder), C, D; EP4 cannot be disclaimed

If missing: Entry rejected / refusal; CAA penalties

2025–26: Forms / disclaim templates revised 2025-02

https://www.epa.gov/importing-vehicles-and-engines · Verification M

CPSC · CPS CP1/CP2 — Consumer products requiring a GCC / CPC (about 600 flagged HTS codes: ATVs, children's products, etc.)

Before arrival: Test to the applicable rules; pre-register the certificate in the CPSC Product Registry (obtain a reference number) or prepare the full data (product, rules, date / place of manufacture, date / place of testing, laboratory, records custodian)

At entry: PGA message set: REF path (PG14 LPCO = PRR) or FUL / SPH full data + CPY / CPN declaration

Disclaim: Business rules: only A or B; CSMS #69177694: filing the CPSC message is optional even with CP1 / CP2 (advisory)

If missing: The rule allows CBP to refuse admission; in practice review / hold intact; ACE does not reject for a missing message (2026-07)

2025–26: Mandatory 2026-07-08; FTZ 2027-01-08; §321 exempt but Type 86 needs the data

https://www.federalregister.gov/documents/2025/01/08/2024-30826 · Verification H

NHTSA · MVS DT1/DT2 — On-road motor vehicles

Before arrival: Determine the HS-7 box (1 conforming, 2A / 2B, 3 non-conforming via registered importer + DOT bond, 4–13 exemptions / temporary); RI number

At entry: NHTSA message set: HS-7 box, VIN, make / model, RI number and bond (box 3 / 13)

Disclaim: DT1: only A (program OFF); DT2 cannot be disclaimed

If missing: Refused admission; false declarations up to $10k / 5 years

2025–26: None (IG 2023-01-23)

https://www.nhtsa.gov/document/implementation-guide-pga-message-set-shipments-subject-nhtsa-regulations · Verification H

NHTSA · REI/TPE/OEI DT1/DT2 — Tires, glazing, lamps, seats, child restraints (REI); theft-marked parts (TPE); other equipment (OEI)

Before arrival: Manufacturer registration; DOT marking; HS-7 box 2A / 2B

At entry: HS-7 box + manufacturer / brand (required for the 13 FMVSS equipment items)

Disclaim: Same as MVS

If missing: Refusal

https://www.nhtsa.gov/document/implementation-guide-pga-message-set-shipments-subject-nhtsa-regulations · Verification H

NHTSA · OFF DT1 — Goods under flagged HTS codes that are outside NHTSA jurisdiction

Before arrival: —

At entry: disclaim A + program OFF

Disclaim: Only A

If missing: —

2025–26: —

https://www.nhtsa.gov/document/implementation-guide-pga-message-set-shipments-subject-nhtsa-regulations · Verification H

Stacking rules that apply here 14ExpandCollapse
ABRelationRuleBasis
FL301BASEstackAdditive to Column 1; EU/TW net-of-MFN to 10%, JP/KR/CH to 12.5%HTSUS Rev.21 note 52(a), 52(k)
FL301CN301stackStacks with China 301note 52(a)
FL301S232exempt_bGoods entered under the listed 232 headings are exempt from FL-301 (9903.05.90); UAS 232 and polysilicon 232 are not in note 52(f) → FL-301 still applies (TBD_)note 52(f)(1)–(8); Sec232_Carveout table
FL301FTAnotePreference claims do not exempt, except USMCA duty-free (9903.05.93/.94) and CAFTA-DR textiles (9903.05.95)note 52(a), (g)–(i)
FL301CH98noteChapter 98 exempt except 9802.00.40/.50/.60 (value of repairs) and 9802.00.80 (value less U.S. content)note 52(a)
CN301BASEstackAdditive to Column 1note 20(a)/(c)/(e)/(g)/(r); note 31(a)
CN301S232stackStacks: neither 301 nor 232 exempts the other for Chinanote 20 / 31; the 232 proclamations
CN301FTAnotePreference claims do not exemptnote 20 / note 31(a)
CN301CH98noteChapter 98 exempt except 9802.00.40/.50/.60/.80note 20 paragraphs / note 31(a)
CN301CN301noteFour-year-review products removed from note 20 lists (no double 25%); chassis and STS cranes stack with maritime 301 from 2026-11-10Rev.21 note 20 / 31 comparison; note 31(k)/(l)
S232BASEstackAdditive on full customs value; cap headings mean Column 1 + 232 = 15%/10% in totalnote 16 / 33 / 37 / 40 / 43 heading text
S232S232notePrecedence: semis > autos/MHDV > metals; auto/MHDV parts not subject to wood 232; wood and metals can stack; civil aircraft (GB/JP/TW) exempt from metals derivatives; pharma/UAS/polysilicon have no cross-232 exclusion232 overview table, "stacking" column; notes 16(m), 33, 38, 39
S232FTAnotePreferences do not exempt; USMCA content-based headings for derivative steel and vehiclesnote 16(g); note 33(d); note 38
S232CH98tbdChapter 98 treatment varies by proclamation; not verified line by line (TBD_)— · TBD_
Composition of the totalExpandCollapse
Column 1 general rate 2.5%2.5%
Section 301 forced-labor tariff (12.5%) Conditional+12.5%
China 301 List 1 (9903.88.01) Applies+25%
232 steel / aluminum / copper & derivatives Conditional+12.5% (cap)
Floor 27.5%: Section 301 forced-labor tariff (12.5%); 232 steel / aluminum / copper & derivativesif they hold

Data sources and disclaimer

HTSUS 2026 Rev.21 · 2026-10-25.12ExpandCollapse

Data sources

Tariff
HTSUS 2026 Rev.21
Data version
2026-10-25.12
AD/CVD
ACE case module + ITA dashboard

Disclaimer

Compiled from the HTSUS, the Federal Register, CBP CSMS messages and ACE reports as a classification and compliance reference, not legal advice; file according to current CBP/ACE guidance.