06/07/2026
CBP Guidance Update: Section 232 Duties on USMCA-Qualifying Medium- and Heavy-Duty Vehicles
CBP has issued new guidance on the application of Section 232 duties under Proclamation 10984 for USMCA-qualifying medium- and heavy-duty vehicles. The 25% ad valorem duty will apply exclusively to the value of the non-U.S. content for approved imports, while the U.S. content, when properly reported and approved by the Department of Commerce, remains subject to a 0% additional duty.
Importers and filers must report these vehicles using a two-line entry structure in ACE—one line for the non-U.S. content subject to Section 232 duties under HTSUS 9903.74.03, and a second line for the U.S. content under HTSUS 9903.74.06. Accurate valuation breakdown, proper SPI coding, and matching HTSUS and country of origin reporting are required for compliance. Read more here:
https://content.govdelivery.com/accounts/USDHSCBP/bulletins/4162184
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