Notice2026-02049
Procedures for Submissions by Importers of Medium- and Heavy-Duty Vehicles Qualifying for Preferential Tariff Treatment Under the USMCA To Determine U.S. Content
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Published
February 2, 2026
Issuing agencies
Commerce DepartmentInternational Trade Administration
Abstract
In Presidential Proclamation 10984 of October 17, 2025, "Adjusting Imports of Medium- and Heavy-Duty Vehicles, Medium- and Heavy-Duty Vehicle Parts, and Buses Into the United States" (Proclamation 10984), the President imposed additional tariffs on imports of specified medium- and heavy-duty vehicles (MHDVs), medium- and heavy-duty vehicles parts (MHDVPs), and buses to eliminate the threat to national security posed by such imports. That Proclamation also provided that for MHDVs that qualify for preferential tariff treatment under the United States-Mexico-Canada Agreement (USMCA), importers of such MHDVs may submit documentation to the Secretary of Commerce (Secretary) identifying the amount of U.S. content in each model imported into the United States. This notice announces procedures for submission and review of such documentation by the Department of Commerce (Department).
Full Text
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<title>Federal Register, Volume 91 Issue 21 (Monday, February 2, 2026)</title>
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[Federal Register Volume 91, Number 21 (Monday, February 2, 2026)]
[Notices]
[Pages 4504-4506]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-02049]
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DEPARTMENT OF COMMERCE
International Trade Administration
[Docket No. 260127-0036]
RIN 0625-XC059
Procedures for Submissions by Importers of Medium- and Heavy-Duty
Vehicles Qualifying for Preferential Tariff Treatment Under the USMCA
To Determine U.S. Content
AGENCY: International Trade Administration, U.S. Department of
Commerce.
ACTION: Procedures for submission of documentation related to medium-
and heavy-duty vehicles tariffs.
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SUMMARY: In Presidential Proclamation 10984 of October 17, 2025,
``Adjusting Imports of Medium- and Heavy-Duty Vehicles, Medium- and
Heavy-Duty Vehicle Parts, and Buses Into the United States''
(Proclamation 10984), the President imposed additional tariffs on
imports of specified medium- and heavy-duty vehicles (MHDVs), medium-
and heavy-duty vehicles parts (MHDVPs), and buses to eliminate the
threat to national security posed by such imports. That Proclamation
also provided that for MHDVs that qualify for preferential tariff
treatment under the United States-Mexico-Canada Agreement (USMCA),
importers of such MHDVs may submit documentation to the Secretary of
Commerce (Secretary) identifying the amount of U.S. content in each
model imported into the United States. This notice announces procedures
for submission and review of such documentation by the Department of
Commerce (Department).
DATES: Importers may begin submitting documentation as described below
on or after February 2, 2026.
ADDRESSES: Applications must be submitted electronically to: mail to:
<a href="/cdn-cgi/l/email-protection#307d78746602030265637d7371735f5e44555e447044425154551e575f46"><span class="__cf_email__" data-cfemail="a7eaefe3f1959495f2f4eae4e6e4c8c9d3c2c9d3e7d3d5c6c3c289c0c8d1">[email protected]</span></a>.
FOR FURTHER INFORMATION CONTACT: Emily Davis, Director for Public
Affairs, International Trade Administration, U.S. Department of
Commerce, 202-482-3809, <a href="/cdn-cgi/l/email-protection#3e7b53575247107a5f48574d7e4a4c5f5a5b10595148"><span class="__cf_email__" data-cfemail="26634b4f4a5f086247504f5566525447424308414950">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
I. Background
On October 17, 2025, the President issued Proclamation 10984,
``Adjusting Imports of Medium- and Heavy-Duty Vehicles, Medium- and
Heavy-Duty Vehicle Parts, and Buses Into the United States'' (90 FR
48451) (the Proclamation), finding that imports of medium- and heavy-
duty vehicles (MHDVs), medium- and heavy-duty vehicle parts (MHDVPs),
and buses threaten to impair the national security of the United States
and determining that it is necessary and appropriate to impose
specified tariffs to adjust imports of MHDVs, MHDVPs, and buses so that
such imports will not threaten to impair national security pursuant to
section 232 of the Trade Expansion Act of 1962, as amended (19 U.S.C.
1862). The Proclamation imposed a 25 percent tariff on certain imports
of MHDVs and MHDVPs, effective November 1, 2025, and a 10 percent
tariff on certain imports of buses, effective November 1, 2025.
However, the Proclamation also provided that for MHDVs that qualify for
preferential tariff treatment under the USMCA, importers of such MHDVs
may submit documentation to the Secretary identifying the amount of
United States content in each model imported into the United States.
The Proclamation specified that ``United States content'' refers to the
value of MHDVs attributable to United States-based activity supporting
domestic production, as determined by the Secretary. The Secretary has
determined that, for purposes of this process, U.S. content should be
understood as U.S. production and U.S. production-related activity
directly supporting the manufacture of the imported vehicle and in a
manner consistent with the definition of ``production'' in Article 4.1
of USMCA (available at: <a href="https://ustr.gov/trade-agreements/free-trade-agreements/united-states-mexico-canada-agreement/agreement-between">https://ustr.gov/trade-agreements/free-trade-agreements/united-states-mexico-canada-agreement/agreement-between</a>).
The Proclamation authorized the Secretary to approve imports of such
MHDVs to be eligible to apply the additional tariff exclusively to the
value of the non-U.S. content of the MHDVs and provided that the non-
U.S. content of the MHDVs is to be calculated by subtracting the value
of the U.S. content in a MHDV from the total value of the MHDV.
II. Eligibility
Only MHDVs imported from Mexico and Canada that qualify for
preferential tariff treatment under the USMCA may be found to be
eligible to apply the additional tariff exclusively to the value of the
non-U.S. content of the MHDV. MHDVs imported from non-USMCA countries
and MHDVs from Canada and Mexico that do not qualify for preferential
tariff treatment under the USMCA may not be found to be eligible.
III. Opportunity To Submit Documentation
Importers of MHDVs qualifying for preferential treatment under the
USMCA seeking preferential tariff treatment on the U.S. content of
their MHDVs may submit documentation, on a model basis, identifying the
type and value of U.S. content attributable to each model imported into
the United States.
Each submission should include documentation certified by an
importer's Chief Financial Officer, General Counsel, or an equivalent-
level of senior officer that identifies the following:
1. The total declared customs value of an MHDV in the model at the
time of importation based on 19 U.S.C 1401a. If the customs value
varies within the model, the importer may provide an average value
consistent with an averaging methodology set forth in Article 5 of the
Appendix to Annex 4-B, ``Provisions Related to the Product-Specific
Rules of Origin for Automotive Goods,'' of Chapter 4 of the USMCA
(``Automotive Appendix'') (available at: <a href="https://ustr.gov/trade-agreements/free-trade-agreements/united-states-mexico-canada-agreement/agreement-between">https://ustr.gov/trade-agreements/free-trade-agreements/united-states-mexico-canada-agreement/agreement-between</a>).
2. The total value of U.S. content for an MHDV in that model, as
determined by calculating the portion of the vehicle's value, based on
19 U.S.C. 1401a, that is attributable to United States-based activity
supporting domestic production, as determined by the Secretary. The
Secretary has determined that, for purposes of this process, ``U.S.
content'' should be understood as U.S. production and U.S. production-
related activities that directly support the manufacture of the
imported vehicle and in a manner consistent with the definition of
``production'' in Article 4.1 of USMCA (available at: <a href="https://ustr.gov/trade-agreements/free-trade-agreements/united-states-mexico-canada-agreement/agreement-between">https://ustr.gov/trade-agreements/free-trade-agreements/united-states-mexico-canada-agreement/agreement-between</a>). If the U.S. content varies within a
model, the importer may provide an average value consistent with an
averaging
[[Page 4505]]
methodology set forth in the USMCA Automotive Appendix Article 5.
3. Total value of non-U.S. content of an MHDV for that model,
calculated by subtracting the value of the U.S. content for an MHDV in
the model from the total value of the MHDV. If the value varies within
the model, the importer may provide an average consistent with an
averaging methodology set forth in the USMCA Automotive Appendix
Article 5.
4. MHDV production location(s) and country of final assembly. MHDV
production locations may include more than one country.
5. Certification of eligibility for USMCA preference (i.e., the
signed origin certification that supports the import meeting the rules
of origin requirements as well as the approved producer-submitted
certifications, jointly reviewed/approved by U.S. Customs and Border
Protection and the Department of Labor, for meeting North American
steel and aluminum content, and North American labor value content
requirements) for the model as submitted to U.S. Customs and Border
Protection (CBP), including whether the model is subject to an approved
Alternative Staging Regime outlined in the USMCA Automotive Appendix
Article 8 of Chapter 4 of the USMCA (available at: <a href="https://ustr.gov/trade-agreements/free-trade-agreements/united-states-mexico-canada-agreement/agreement-between">https://ustr.gov/trade-agreements/free-trade-agreements/united-states-mexico-canada-agreement/agreement-between</a>).
6. The importer name, importer of record number, manufacturer name,
manufacturer facility, country of origin, and model information for
every model requested in the submission. If retroactive treatment is
requested, the importer should provide entry numbers for previously
imported medium- and heavy-duty vehicles.
IV. Review Process
The Department will review each submission for completeness and
compliance. The Department may request supplemental documentation or
clarification. Upon verification by the Department that a submission is
consistent with this notice and upon a determination of the value of
the U.S. content and non-U.S. content for the requested model, the
Department will inform the importer and CBP of that determination and
of the value of the non-U.S. content for each model. The Commerce
Department will provide CBP with a list of importers and MHDVs
authorized by Commerce, including importer name, importer of record
number, manufacturer name, manufacturer facility, country of origin,
and model of each authorized MHDV.
The additional tariff will apply exclusively to the value of the
non-U.S. content for the relevant model. The Secretary may
retroactively extend this treatment to qualifying models for vehicles
imported on or after November 1, 2025, at his discretion, and provide
CBP with the entry numbers of the previously imported MHDVs subject to
any retroactive treatment. If a change in sourcing or production
results in a decrease in U.S. content relevant to the eligibility
determination, the importer must promptly inform the Department and
request a new eligibility determination by providing the documentation
described above. If a change in sourcing or production results in an
increase in U.S. content, the importer may inform the Department and
request a new eligibility determination by providing a new submission
containing the information required by section III. Regardless,
eligibility determinations issued in 2026 are only valid for vehicles
imported in 2025 or 2026, and importers seeking eligibility for a model
imported in 2027 must submit new documentation no later than October 1,
2026 to ensure timely processing. Eligibility determinations issued for
imports after December 31, 2026 shall only be valid for one calendar
year, and importers seeking eligibility for a model imported after
December 31, 2026 must submit documentation supporting eligibility no
later than the October 1 before the start of the calendar year of
importation to ensure timely processing. Importers of a new model may
apply at any time for a U.S. content eligibility determination, which
shall remain valid only until the end of the calendar year in which the
importer's application is made.
V. Consequences for Misreporting
If CBP determines that the declared U.S. content is overstated or
inconsistent with a U.S. content figure approved by the Secretary, the
25 percent tariff will apply retroactively (from November 1, 2025, to
the date of the inaccurate overstatement) and prospectively (from the
date of the inaccurate overstatement to the date the importer corrects
the overstatement, as verified by CBP) to the full value of all medium-
and heavy-duty vehicles of the same model imported by the same
importer, as provided for in Proclamation 10984. This does not apply to
or otherwise affect any other applicable fees or penalties.
VI. Confidential Business Information
Submissions containing confidential business information must be
clearly marked as such.
VII. No Effect on USMCA Preferential Status
This process does not affect or alter the determination of whether
a vehicle qualifies for USMCA preferential tariff treatment.
VIII. Authority
This notice is issued pursuant to the authority delegated to the
Secretary by Proclamation 10984 consistent with section 232 of the
Trade Expansion Act of 1962, as amended (19 U.S.C. 1862).
IX. Paperwork Reduction Act
In accordance with section 3507(d) of the Paperwork Reduction Act
of 1995 (44 U.S.C. 3501 et seq.), and the Office of Management and
Budget (OMB) implementing regulations at 5 CFR 1320.13, this collection
is covered under OMB control number 0625-0143, Domestic and
International Client Export Services and Customized Forms Renewal. With
this notice, ITA is establishing a process for importers of MHDVs that
qualify for USMCA duty preference to submit documentation supporting a
claim that certain parts of the MHDVs are U.S. content. In the notice,
ITA estimated the burden to the public for this notification will
average 800 hours (20 respondents * 20 hours per response * 2 expected
responses per year), including the time for reviewing instructions,
searching existing data sources, gathering the data needed, and
completing and reviewing the collection of information. The estimated
total annual cost to the Federal Government is $37,000. The public may
access this ITA request, including all supporting materials, at
<a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a> and inserting the OMB control number
or the name of the collection. Please send written comments to Emily
Davis, Director for Public Affairs, 202-482-3809,
<a href="/cdn-cgi/l/email-protection#5e1b33373227701a3f28372d1e2a2c3f3a3b70393128"><span class="__cf_email__" data-cfemail="6c290105001542280d1a051f2c181e0d0809420b031a">[email protected]</span></a>. A comment to OMB is best assured of having its
full effect if OMB receives it within 60 days of publication of this
notice. All written comments submitted in response to this notice will
be included in the record and will be made available to the public.
Please be advised that the substance of the comments and the identity
of the individuals or entities submitting the comments will be subject
to public disclosure. Written comments will be publicly available on
the internet via <a href="https://www.regulations.gov">https://www.regulations.gov</a>.
We are soliciting comments from the public (as well as affected
agencies) concerning our information collection and recordkeeping
requirements. These comments will help us:
[[Page 4506]]
(1) Evaluate whether the information collection is necessary for
the proper performance of our agency's functions, including whether the
information will have practical utility.
(2) Evaluate the accuracy of our estimate of the burden of the
information collection, including the validity of the methodology and
assumptions used.
(3) Enhance the quality, utility, and clarity of the information to
be collected; and
(4) Minimize the burden of the information collection on those who
are to respond (such as through the use of appropriate automated,
electronic, mechanical, or other technological collection techniques or
other forms of information technology, e.g., permitting electronic
submission of responses).
Estimate of burden: Public reporting burden for this collection of
information is estimated to average 20 hours per response.
Respondents: Private Sector.
Estimated annual number of respondents: 20.
Estimated annual number of responses per respondent: 2.
Estimated annual number of responses: 40.
Estimated total annual burden on respondents: 800.
(Due to averaging, the total annual burden hours may not equal the
product of the annual number of responses multiplied by the reporting
burden per response.)
Copies of this information collection can be obtained from Emily
Davis, Director for Public Affairs, 202-482-3809,
<a href="/cdn-cgi/l/email-protection#85c0e8ece9fcabc1e4f3ecf6c5f1f7e4e1e0abe2eaf3"><span class="__cf_email__" data-cfemail="ebae86828792c5af8a9d8298ab9f998a8f8ec58c849d">[email protected]</span></a>.
Notwithstanding any other provision of law, no person is required
to respond to, nor is subject to a penalty for failure to comply with,
a collection of information, subject to the requirements of the
Paperwork Reduction Act of 1995 (44 U.S.C. 3501 et seq.) (PRA), unless
that collection of information displays a currently valid OMB Control
Number.
William Kimmitt,
Under Secretary for International Trade, United States Department of
Commerce.
[FR Doc. 2026-02049 Filed 1-30-26; 8:45 am]
BILLING CODE 3510-DR-P
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