2026 HTS Revision 8: Truck Parts Offset, No Rate Changes
2026 HTS Revision 8 (May 22, 2026) changed no tariff rates. It makes the 25% Section 232 duty on truck and bus parts subject to a Commerce import offset.
Brendan McLaughlinFounder of HTS Hero- Published
- Reading time
- 2 min read
Key takeaways
- 2026 HTS Revision 8 took effect on May 22, 2026. It changed no Chapter 99 duty rates.
- U.S. note 38(i) now makes the 25% duty on medium- and heavy-duty vehicle parts under 9903.74.08 subject to a manufacturer's import adjustment offset determined by the Secretary of Commerce under Proclamation 10984.
- The note 38(i) change is effective November 1, 2025. The list of 183 covered parts codes and the 25% rate under 9903.74.08 did not change.
- Auto parts under U.S. note 33(g) already carried the same offset wording, from Proclamation 10925 of April 29, 2025.
- Revision 8 also carried Proclamation 11030 changes to general note 16, Chapter 98 notes and heading 9819.11.12, with effective dates from October 1, 2025 to January 1, 2026.
At a glance
| Revision | 2026 HTS Revision 8 |
| In force from | May 22, 2026 |
| Tariff changes effective | November 1, 2025 (note 38(i)) |
| Programs affected | Section 232 medium- and heavy-duty vehicle parts |
| Previous revision | Revision 7 |
| Next revision | Revision 9 |
2026 HTS Revision 8 changed no tariff rates. Its one Chapter 99 edit makes the 25% Section 232 duty on medium- and heavy-duty truck and bus parts subject to an import adjustment offset that Commerce can set for each manufacturer. No headings were added, and the rest of the revision touches general notes and Chapter 98.
What changed in Revision 8
Truck and bus parts duty is now "subject to" an offset
U.S. note 38(i) lists the medium- and heavy-duty vehicle parts that pay the duty in heading 9903.74.08. Before Revision 8, it simply said that heading's rate applies to those parts. It now begins:
Subject to a manufacturer's import adjustment offset amount that may be determined by the Secretary of Commerce under Proclamation 10984 of October 17, 2025 (90 FR 48451) ...
The change is effective November 1, 2025. Two things stayed the same:
- The parts list. It has the same 183 codes before and after.
- The rate.
9903.74.08is still the regular duty plus 25%.
Auto parts under note 33(g) already carry the same offset wording, from Proclamation 10925 of April 29, 2025 (90 FR 18899).
The offset isn't a published rate
Commerce sets an offset for a specific manufacturer. You can't read it off the HTS, and it doesn't depend on the HTS code or country. If your manufacturer has no approved offset, the full 25% applies.
Other items outside Chapter 99
The change record also lists edits from Proclamation 11030, which implements provisions of the Consolidated Appropriations Act, 2026:
| Item | Effective |
|---|---|
| General note 16(a) | January 1, 2026 |
| General note 16(c) | October 1, 2025 |
| U.S. note 2(b), subchapter XIX, Chapter 98 | October 1, 2025 |
| U.S. notes 6(f)(i) and 6(g)(i), subchapter XX, Chapter 98 | December 20, 2025 |
Heading 9819.11.12 | October 1, 2025 |
It also fixed a Schedule C code for Burma in Statistical Annex A (546.1 back to 546.0). None of these change a Chapter 99 duty.
What it means for truck parts importers
On $10,000 of a medium- or heavy-duty vehicle part under 8708.99.68 (2.5% regular duty) from Germany, 9903.74.08 adds 25%, or $2,500, before any offset. A Commerce-approved offset for the manufacturer can bring that down. Without one, nothing changes from Revision 7.
If you import truck or bus parts, ask your suppliers whether they have an import adjustment offset from Commerce, and how it should be documented on your entries. For the full list of 2026 revisions, see the 2026 HTS revisions hub.
Frequently asked questions
Did 2026 HTS Revision 8 change any tariff rates?
No Chapter 99 rates changed in Revision 8, published May 22, 2026. The main Chapter 99 change is wording in U.S. note 38(i) that lets a manufacturer's Commerce-approved import adjustment offset reduce the Section 232 duty on medium- and heavy-duty vehicle parts.
What is an import adjustment offset for truck parts?
It's an amount the Secretary of Commerce may determine for a manufacturer under Proclamation 10984 of October 17, 2025. U.S. note 38(i) says the 25% duty under heading 9903.74.08 applies subject to that offset. The offset is set per manufacturer and doesn't appear as a rate in the HTS, so without an approved offset the full 25% applies.
What is the Section 232 tariff on medium- and heavy-duty truck parts?
Parts of medium- and heavy-duty vehicles listed in U.S. note 38(i) pay the regular duty plus 25% under heading 9903.74.08. Revision 8 didn't change that rate. From November 1, 2025, it applies subject to any import adjustment offset Commerce has determined for the manufacturer.
When did 2026 HTS Revision 8 take effect?
Revision 8 was in force from May 22, 2026 until Revision 9 replaced it on May 28, 2026. Its note 38(i) change is effective November 1, 2025, and the Proclamation 11030 items outside Chapter 99 have effective dates from October 1, 2025 to January 1, 2026.
Sources
The official documents this article is based on
Brendan McLaughlin · Founder of HTS Hero
Brendan is the founder of HTS Hero and a self-proclaimed tariff nerd. He has spent more than a year building and maintaining HTS Hero's tariff calculator, which meant reading every government tariff update and all 4,000+ pages of the Harmonized Tariff Schedule, across many revisions. He writes about US tariffs regularly on LinkedIn.
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