U.S. Modifies Section 232 Tariffs on Auto Parts, Aircraft Components, and Wood Products of Taiwan
Trade Update • May 27, 2026
Key Points
- Section 232 tariff modifications for Taiwanese automobile parts, civil aircraft components, and wood products took effect May 1, 2026.
- Auto parts with a Column 1 duty rate equal to or greater than 15% face a 0% additional rate; those under 15% are subject to a 15% combined tariff rate.
- Self-certifying importers can use separate HTSUS codes (9903.94.68 / 9903.94.69) for parts destined for U.S. automobile production or repair.
- Civil aircraft components from Taiwan are exempt from Section 232 aluminum, copper, and steel derivative duties under heading 9903.96.03.
- Wood products of Taiwan under heading 9903.76.24 carry a 15% additional ad valorem rate; drawback remains available for eligible auto parts and wood products claims.
The U.S. Customs and Border Protection (CBP) released guidance to implement tariff-related provisions under the Trade and Security Agreement between the American Institute in Taiwan (AIT) and the Taipei Economic and Cultural Representative Office (TECRO), with a Federal Notice published on May 28, 2026. The changes modify Section 232 tariffs on specific Taiwanese imports across three categories (automobile parts, civil aircraft components, and wood products) and apply retroactively to goods entered on or after 12:01 a.m. ET on May 1, 2026.
Automobile Parts
Standard Automobile Parts
9903.94.66 — Column 1 duty rate equal to or greater than 15% ad valorem.
- Additional Section 232 duty: 0%
9903.94.67 — Column 1 duty rate below 15% ad valorem.
- Additional duty: 15% (combined Column 1 and Section 232 tariff rate)
Self-Certifying Automobile Parts
Importers may certify certain Taiwan-origin passenger vehicle and light truck parts for use in U.S. automobile production or repair activity.
It excludes:
- Articles classified in Chapters 72, 73, or 76
- Articles listed under subdivision (g) of U.S. Note 33
- Articles listed under subdivision (i) of U.S. Note 38
9903.94.68 — Column 1 duty rate equal to or greater than 15% ad valorem
- Additional duty: 0%
9903.94.69 — Column 1 duty rate less than 15% ad valorem
- Additional duty: 15% (combined Column 1 and Section 232 rate)
Civil Aircraft Components
Under heading 9903.96.03, Section 232 duties on aluminum, copper, and steel derivative products (9903.82.02 and 9903.82.04–9903.82.19) do not apply to Taiwanese civil aircraft components (excluding military and unmanned aircraft) that meet the criteria of General Note 6 of the HTSUS.
Continue to report Special Program Indicator “C” to claim preferential column one duty rates under the Agreement on Trade in Civil Aircraft.
Wood Products
9903.76.24 — Wood products of Taiwan as provided under U.S. note 37(d) and (f)
- 15% additional ad valorem
Refund Through PSCs
CBP confirmed that importers may file Post Summary Corrections (PSC) to request refunds for duties collected on eligible entries affected by the retroactive May 1, 2026 implementation date.
Drawback and Duty Exemptions
Drawback remains available under 19 C.F.R. Part 190 for eligible auto parts claims (Proclamation 10908) and wood products claims (Proclamation 10976).
Exemption from Additional Duties
Certain automotive parts described in U.S. Note 33, subdivision (u) are excluded from overlapping Section 232 duties. These entries do not incur additional tariffs under the following categories:
- Aluminum, steel, or copper articles, including derivative products classified under HTSUS headings 9903.82.02 and 9903.82.04–9903.82.19
- Wood products classified under HTSUS headings 9903.76.01, 9903.76.02, 9903.76.03, and 9903.76.24
For the full list of Chapter 1–97 HTSUS classifications subject to automobile parts duties, refer to CSMS 64913145 (listed under 9903.94.05). For wood products classifications subject to 9903.76.24, refer to CSMS 66492057 (listed under 9903.76.02–9903.76.04).
For Section 232 entry filing questions, contact the Trade Remedy Branch at TradeRemedy@cbp.dhs.gov. If you encounter errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.
How GHY Can Help?
GHY specializes in helping businesses navigate and reduce the impacts of tariffs through strategic solutions tailored to their needs. Our experts can audit your supply chain to identify inefficiencies, uncover cost-saving opportunities, and ensure compliance with evolving trade regulations. We also employ tariff engineering techniques to optimize product classification and sourcing strategies, minimizing duty exposure and maximizing profitability.
By partnering with GHY, your business gains access to the tools and expertise needed to streamline operations and stay competitive in a challenging trade environment.
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