Taiwan Products Receive Modified Section 232 Rates

On May 28, 2026, the U.S. announced it is reducing Section 232 tariffs on auto parts, certain wood products, and qualifying aircraft components originating from Taiwan. This action follows a Memorandum of Understanding signed earlier this year.

Effective Date

The new rates are effective with respect to goods entered for consumption, or withdrawn from warehouse consumption, on or after 12:01 a.m. eastern time on May 1, 2026.

Updates

Section 232 Auto Parts

• 9903.94.66:  For an automobile part that is the product of Taiwan as provided for in subdivisions (g) and (u) of U.S. note 33 to this subchapter, with a Column 1 duty rate equal to or greater than 15 percent ad valorem.  
  •  0% additional ad valorem rate of duty 

• 9903.94.67:  For an automobile part that is the product of Taiwan as provided for in subdivisions (g) and (u) of U.S. note 33 to this subchapter, with a Column 1 duty rate less than 15 percent ad valorem. 
  •  15% additional ad valorem rate of duty (15% is the combined Column 1 and Section 232 tariff rate) 

Self-Certifying Automobile Parts 

Applies to parts of passenger vehicles and light trucks (automobiles) that are the product of Taiwan when certified by the importer of record that such parts will be used for automobile production or repair activity in the United States, excluding articles classifiable in chapters 72, 73, or 76; articles classifiable in the provision of subdivision (g) of U.S. note 33; and articles classifiable in the provisions of subdivision (i) of U.S. note 38 to this subchapter. 

To certify that such parts will be used for automobile production or repair activity in the United States, and not covered by the exclusions above, report one of the following Chapter 99 HTSUS: 

• 9903.94.68:  For an automobile part that is the product of Taiwan as specified in subdivisions (r) and (u) of U.S. note 33 to this subchapter, with a Column 1 duty rate  equal to or greater than 15 percent ad valorem. 
  •  0% additional ad valorem rate of duty 

• 9903.94.69:  For an automobile part that is the product of Taiwan as specified in subdivisions (r) and (u) of U.S. note 33 to this subchapter, with a Column 1 duty rate less than 15 percent ad valorem. 
  • 15% additional ad valorem rate of duty (15% is the combined Column 1 and Section 232 tariff rate)

Section 232 Wood Products

• 9903.76.24:  For wood products of Taiwan as provided for in subdivisions (d) [upholstered wooden furniture] and (f) [kitchen and bath vanities, and parts] of U.S. note 37 of this subchapter. 
  • 15% additional ad valorem rate of duty 

• Eligible Product HTSUS 

Civil Aircraft Components

As provided in heading 9903.96.03, the additional duties imposed by headings 9903.82.02 and 9903.82.04–9903.82.19 (duties on aluminum, copper, and steel derivative products) shall not apply to articles the product of Taiwan that are civil aircraft (all aircraft other than military aircraft and unmanned aircraft) components that otherwise meet the criteria of General Note 6 of HTSUS, and are classifiable in the provisions of the HTSUS listed in the FRN “Implementing Certain Tariff-Related Elements of a Trade and Security Agreement Between the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office in the United States,” but regardless of whether a product is entered under a provision for which the rate of duty “Free (C)” appears in the “Special” sub-column 

Continue to report Special Program Indicator “C” to claim the preferential treatment for the column one rate of duty on the articles subject to the Agreement on Trade in Civil Aircraft. 

Additional Information

CSMS # 68762890 – GUIDANCE: Implementation of Certain Tariff-Related Elements of the Trade and Security Agreement Between the Taipei Economic and Cultural Representative Office and the American Institute in Taiwan

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