Question 1

What is the total import duty on HS 9903.40.05 from China in 2026?

Accepted Answer

Importing HS 9903.40.05 (radial tires of a kind used on motor cars (other than racing cars), station wagons, sport utility vehicles, vans and on-the-highway light trucks (provided for in subheading 4011.10.10 or 4011.20.10)) from China in 2026 faces an estimated total of 60%: 25% MFN base, plus 25% Section 301 (China), 10% Section 122 Surcharge. Use the free duty calculator to stack MPF/HMF and get a per-shipment landed cost.

Question 2

Does HS 9903.40.05 qualify for USMCA treatment from Mexico or Canada?

Accepted Answer

USMCA-qualifying goods under HS 9903.40.05 from Mexico or Canada are exempt from the Section 122 reciprocal surcharge and Section 301 tariffs, leaving only the 25% MFN base rate. Goods must meet the applicable USMCA rule of origin to claim the preference.

Question 3

Can I claim a duty refund on past imports of HS 9903.40.05?

Accepted Answer

Importers who paid IEEPA-based reciprocal duties on HS 9903.40.05 before the February 2026 SCOTUS ruling may be eligible for a refund through CBP's CAPE portal. Eligibility depends on your entry dates, liquidation status, and whether your goods were covered by the struck-down tariff actions. Use the free refund estimator to check.

Origin	MFN Base	Stacked Programs	Est. Total
China	25%	301 +25%S122 +10%	60%
Mexico (USMCA)	25%	None	25%
Canada (USMCA)	25%	None	25%
Vietnam	25%	S122 +10%	35%
Germany (EU)	25%	S122 +10%	35%
India	25%	S122 +10%	35%
South Korea	25%	S122 +10%	35%

9903.40.05

Frequently Asked Questions

What is the total import duty on HS 9903.40.05 from China in 2026?

Does HS 9903.40.05 qualify for USMCA treatment from Mexico or Canada?

Can I claim a duty refund on past imports of HS 9903.40.05?

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