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HTS Revisions

2026 HTS Revision 9: Taiwan Auto Parts and Wood Capped at 15%

2026 HTS Revision 9 (May 28, 2026) caps Section 232 tariffs on Taiwan auto parts and wood furniture at 15% from May 1, and exempts Taiwan aircraft parts.

Brendan McLaughlinFounder of HTS Hero
Published
Reading time
3 min read

Key takeaways

  • 2026 HTS Revision 9 took effect on May 28, 2026. Its Taiwan changes apply from May 1, 2026, and implement the Section 232 commitments in the January 15, 2026 Taiwan-U.S. investment MOU.
  • New headings 9903.94.66 to 9903.94.69 cap Section 232 auto parts duty for products of Taiwan at 15% including the regular duty, replacing the extra 25% under 9903.94.05 and 9903.94.07.
  • New heading 9903.76.24 sets a 15% rate for Taiwan's upholstered wood furniture, kitchen cabinets and vanities, which paid 25% under 9903.76.02 or 9903.76.03 before May 1.
  • New heading 9903.96.03 and U.S. note 35(c) exempt Taiwan civil aircraft components that meet General Note 6 from the Section 232 metals duties in 9903.82.02 and 9903.82.04 to 9903.82.19.

At a glance

Revision2026 HTS Revision 9
In force fromMay 28, 2026
Tariff changes effectiveMay 1, 2026
Programs affectedSection 232 auto parts, wood products and metals (Taiwan)
Previous revisionRevision 8
Next revisionRevision 10

2026 HTS Revision 9 caps the Section 232 tariff on Taiwan auto parts, upholstered wood furniture, kitchen cabinets and vanities at 15% including the regular duty, down from an extra 25%, and exempts certified Taiwan civil aircraft components from the metals duties. Everything is effective May 1, 2026, four weeks before the revision was published. It brings Taiwan into the deal structure that Japan, the EU and South Korea already had, carrying out the Section 232 terms of the January 15, 2026 Taiwan-U.S. investment MOU.

What changed for Taiwan in Revision 9

Taiwan auto parts: 15% including the regular duty

New U.S. note 33(u) and four new headings set the treatment for passenger vehicle and light truck parts that are products of Taiwan:

HeadingParts coveredRegular dutySection 232 result
9903.94.66Note 33(g) parts15% or moreNo extra duty
9903.94.67Note 33(g) partsUnder 15%Topped up to 15%
9903.94.68Note 33(r) parts15% or moreNo extra duty
9903.94.69Note 33(r) partsUnder 15%Topped up to 15%

Headings 9903.94.05 and 9903.94.07, the general 25% auto parts headings, now list the Taiwan headings as exceptions. Under note 33(u), Taiwan parts entered under these headings also don't pay the Section 232 metals duties or the wood duties.

Taiwan wood products: 15%

New heading 9903.76.24 covers wood products of Taiwan in subdivisions (d) and (f) of U.S. note 37, at 15%. Those are upholstered wood furniture and kitchen cabinets and vanities. Notes 37(c) and (e) now exclude Taiwan from 9903.76.02 and 9903.76.03, the 25% headings.

Taiwan civil aircraft components: exempt from metals duties

New note 35(c) says the duties in 9903.82.02 and 9903.82.04 to 9903.82.19 don't apply to civil aircraft components of Taiwan that meet the criteria of General Note 6 and are classified in the listed provisions. New heading 9903.96.03 ("No change" in every column) is how you claim it.

Effective before publication

The changes apply from May 1, 2026, but Revision 9 wasn't published until May 28. Taiwan goods entered from May 1 to May 27 at the old 25% rates may have overpaid.

Cross-references and wording

  • The Section 122 exemption in note 2(aa)(v) now lists 9903.94.66 to 9903.94.69 and 9903.76.24.
  • Note 39(a) keeps semiconductors under 9903.79.01 clear of the new Taiwan auto parts headings.
  • UK headings 9903.94.31, 9903.94.32 and 9903.96.01 now read "on or after June 30, 2025". That's a wording fix with no duty effect.

Taiwan tariffs before and after May 1, 2026

On $10,000 of Taiwan goods, before and after May 1, 2026:

ProductBefore May 1From May 1
Auto part, 2.5% regular duty9903.94.05: 2.5% + 25% = $2,7509903.94.67: 15% total = $1,500
Auto part, 20% regular duty9903.94.05: 20% + 25% = $4,5009903.94.66: 20% only = $2,000
Upholstered wood seat, free regular duty9903.76.02: 25% = $2,5009903.76.24: 15% = $1,500
Steel tube under 7304.31.30 (free regular duty), certified civil aircraft component9903.82.02: 50% = $5,0009903.96.03: $0

If you import auto parts, furniture or cabinets from Taiwan, check that your entries since May 1 use the new headings. For aircraft components, keep the General Note 6 documentation on file.

Historical tariff rates

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What changed after Revision 9

  • June 8, 2026: Revision 10 listed Taiwan in new heading 9903.82.22, which caps Section 232 metals duty on mobile industrial equipment such as forklifts and earthmovers at 15%.
  • July 24, 2026: Revision 13 added a Section 301 forced-labor duty for Taiwan that brings goods to 10% in total including the regular duty (9903.05.75 and 9903.05.76), with Taiwan-specific exemption lists.

For every 2026 revision in one place, see the 2026 HTS revisions hub.

FAQ

Frequently asked questions

What is the tariff on Taiwan auto parts after May 1, 2026?

From May 1, 2026, covered auto parts that are products of Taiwan pay 15% in total. If the regular duty is under 15%, heading 9903.94.67 or 9903.94.69 tops it up to 15%. If the regular duty is 15% or more, heading 9903.94.66 or 9903.94.68 adds nothing.

Do Taiwan wood furniture and cabinets still pay the 25% Section 232 duty?

Not from May 1, 2026. Upholstered wood furniture, kitchen cabinets and vanities from Taiwan enter under heading 9903.76.24 at 15%, and Taiwan was added to the countries excluded from 9903.76.02 and 9903.76.03.

Which countries get the same 15% treatment as Taiwan?

Revision 9 gave Taiwan the same structure already in the HTS for Japan, the European Union and South Korea. Taiwan's auto parts headings mirror Korea's 9903.94.62 to 9903.94.65, and its wood heading mirrors Korea's 9903.76.23.

Why did Taiwan get lower Section 232 tariffs?

Commerce and USTR published a notice on May 28, 2026 (91 FR 31818) implementing the January 15, 2026 Taiwan-U.S. investment MOU signed by AIT and TECRO. In it, the United States agreed to lower Section 232 duties on Taiwan auto parts, timber, lumber and wood products, and to remove the metals duties from Taiwan aircraft components.

Can importers get a refund on Taiwan goods entered in May 2026?

Possibly. Revision 9 was published May 28, 2026, but its Taiwan rates apply from May 1. Taiwan auto parts, upholstered wood furniture, cabinets and vanities entered from May 1 to May 27 at the old 25% rates may have overpaid. Ask your customs broker about a post-summary correction or protest.

Sources

The official documents this article is based on

  1. USITC: 2026 HTS Revision 9 change record
  2. Federal Register: Implementing Certain Tariff-Related Elements of a Trade and Security Agreement Between AIT and TECRO (91 FR 31818)
Brendan McLaughlin
Written by

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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