Section 232 Auto Parts (2026): What's a 'Covered Auto Part' and What Isn't

Short answer: Section 232 auto tariffs in 2026 cover (a) all finished passenger vehicles and light trucks classified under HTS 8703, and (b) a published list of "covered auto parts" maintained by the Department of Commerce — at the time of writing, primarily under HTS chapters 8407, 8408, 8409, 8706, 8707, 8708, and selected items in 4011 and 8511. The duty rate is 25% on top of the MFN rate, and the scope has been expanded twice since the auto Section 232 was activated in 2025.

This post explains the current scope, walks through the borderline cases that get classified differently than expected, and shows how to verify a specific HS code against the active Commerce list.

Where Section 232 auto tariffs come from

Section 232 of the Trade Expansion Act of 1962 lets the President impose tariffs when the Secretary of Commerce finds that imports of a product threaten US national security. Commerce published a Section 232 auto-industry investigation report in 2019, but no tariffs were imposed at that time.

In 2025, the auto-industry findings were activated by presidential proclamation: 25% on imports of finished passenger vehicles and light trucks, plus a Commerce-published list of "covered auto parts" — also at 25%. The scope has been adjusted by subsequent proclamations in 2025 and early 2026.

The legal basis is the same as the existing Section 232 measures on steel and aluminum, but the auto scope is much broader because vehicles use thousands of distinct parts and Commerce has discretion over which HS subheadings get included.

What's in scope: finished vehicles

All finished passenger vehicles classified under HTS 8703 (motor cars and other motor vehicles principally designed for the transport of persons) and light trucks under HTS 8704.21 / 8704.31 (gross vehicle weight ≤5 tonnes) are covered. This includes:

- Sedans, hatchbacks, SUVs, crossovers, station wagons (HTS 8703.21–8703.40) - Hybrid and plug-in hybrid vehicles (HTS 8703.40, 8703.50, 8703.60, 8703.70) - Battery electric vehicles (HTS 8703.80) - Light commercial vans and pickup trucks ≤5 tonnes

Not covered (within HTS 87): heavy commercial vehicles >5 tonnes (HTS 8704.22, 8704.23, 8704.32), buses (8702), motorcycles (8711), tractors (8701), special-purpose vehicles (8705).

What's in scope: covered auto parts (May 2026 list)

Commerce maintains the active "covered auto parts" list as a Federal Register annex. The May 2026 version covers, in summary:

- Engines and engine parts: HTS 8407 (spark-ignition), 8408 (compression-ignition), 8409 (parts of engines). - Vehicle bodies and chassis: HTS 8706 (chassis fitted with engines), 8707 (bodies for motor vehicles). - General parts and accessories: HTS 8708, including 8708.10 (bumpers), 8708.21 (safety seat belts), 8708.29 (other body parts), 8708.30 (brakes and parts), 8708.40 (gear boxes), 8708.50 (drive-axles), 8708.70 (road wheels), 8708.80 (suspension), 8708.91 (radiators), 8708.92 (silencers/exhaust), 8708.93 (clutches), 8708.94 (steering), 8708.95 (airbags), 8708.99 (other parts and accessories). - Tires for passenger vehicles: selected subheadings of HTS 4011 (specifically 4011.10, new pneumatic tires of rubber for cars and light trucks). - Starter motors and alternators: HTS 8511.40 and 8511.50 when of a kind used solely or principally for vehicles of HTS 8701–8705. - Electric motors for traction in EVs: selected subheadings of HTS 8501 when designed solely for vehicle traction.

The exact 8 or 10-digit subheadings on the list change with each Commerce update — always verify against the current Federal Register annex before pricing a shipment.

What's NOT covered (the borderline cases)

These are the categories that customs brokers most commonly misclassify as covered, but which actually fall outside Section 232 in 2026:

- Heavy-truck-only parts: parts designed solely or principally for vehicles >5 tonnes (HTS 8704.22+) are excluded if they cannot be substituted into a light vehicle. The "solely or principally" test is interpreted narrowly. - Aftermarket accessories without primary function: floor mats (HTS 8708.99 or 5703 depending on material), seat covers, decorative trim are typically excluded as accessories rather than functional parts. - Generic universal parts: lubricants, fluids, batteries (lead-acid HTS 8507.10), brake fluid, antifreeze are NOT on the auto-parts list. These remain subject to MFN duty only. - Tires for trucks/buses, off-road, agricultural: HTS 4011.20 (truck/bus), 4011.70 (agricultural), 4011.80 (off-road) are excluded — only 4011.10 (passenger car/light truck) is covered. - EV charging infrastructure: chargers, charge cables, wall boxes are NOT auto parts under Section 232 — they are electrical equipment under HTS 8504/8536/8544. - Motorcycle and bicycle parts: HTS 8714 (motorcycle parts) and HTS 8714.9 (bicycle parts) are outside the auto-parts list. - Marine and aircraft parts: aviation parts under HTS 8803 and marine parts under HTS 8907 are unaffected. - Diagnostic equipment: OBD-II scanners, dashcams, GPS navigation are HTS 9031 / 9015 / 8525 — not auto parts.

How Section 232 auto stacks with everything else

For a Chinese-origin auto part on the covered list:

- MFN duty (per HTS code): 0–4% on most auto parts under HTS 8708 - Section 301 (China): 25% (most auto parts are on List 3) - Section 232 (auto): 25% - IEEPA reciprocal tariff (China): variable, verify CBP CSMS - AD/CVD: applies to certain steel-based or specific commodity parts (e.g., steel wheels, brake rotors from selected origins) — check ITA database

A $50,000 shipment of Chinese-origin brake rotors (HTS 8708.30) under May 2026 rules:

- MFN: 2.5% × $50,000 = $1,250 - Section 301 (List 3): 25% × $50,000 = $12,500 - Section 232 (auto): 25% × $50,000 = $12,500 - IEEPA (China): assume 10% × $50,000 = $5,000 - AD/CVD: not currently in force on this exact 8-digit subheading - MPF capped: $634.62 (2026 cap) - HMF (ocean): 0.125% × $50,000 = $62.50

Total owed: $31,947.12 — a 63.9% effective rate. The same $50,000 shipment from Vietnam-origin (no Section 301, no IEEPA China rate) drops to about $14,447 — Section 232 auto + MFN + fees, no China-specific layers.

This is the magnitude of the country-of-origin premium for Chinese auto parts in 2026 versus alternative origins. Most Tier-1 auto suppliers have moved or are moving covered-part production out of China precisely because of this stack.

Country exemptions and quotas

Several trading partners have negotiated bilateral arrangements that suspend Section 232 auto tariffs within an annual quota. Verify with current Federal Register notices for the exact 2026 status, but as of writing:

- EU member states: have a quota arrangement on autos and parts; above-quota imports revert to 25%. - UK: has a separately negotiated quota for finished vehicles. - Japan and Korea: have quota arrangements that include both finished vehicles and selected covered parts. - USMCA partners (Canada, Mexico): a USMCA-specific carve-out applies — finished vehicles and parts that meet USMCA rules of origin (including the steel/aluminum and labour-value content tests) are exempt from Section 232 auto.

The USMCA exemption is the most consequential: for parts genuinely qualifying under USMCA rules of origin, Section 232 auto does not apply at all. For parts that contain Chinese sub-components beyond the threshold, USMCA qualification fails and the parts revert to the full 25% Section 232 rate.

How to verify a specific HS code

The authoritative source is the Federal Register annex referenced in the most recent Commerce auto-tariff proclamation. Practical workflow:

1. Classify the part to the right 10-digit HTS code. For auto parts, the 8708 family is granular — get the subheading right (8708.30 brakes is different from 8708.94 steering). 2. Look up Section 232 status on Dutiable's [Section 232 lookup tool](/tools/section-232-lookup) — flags whether the code is currently on the auto list, the steel/aluminum lists, or unaffected. 3. Verify against the latest Federal Register notice for any proclamation issued in the last 60 days. Commerce can add subheadings between major updates. 4. Check origin and USMCA qualification — origin determines whether Section 232 applies at all, and USMCA qualification (if invoking the carve-out) requires documentation that meets the 2025-revised RVC and labour-value thresholds. 5. Compute the stack with the [import duty calculator](/tools/import-duty-calculator) — set HS code, origin, and destination, and the calculator returns MFN + 301 + 232 + IEEPA where applicable.

Bottom line

Section 232 auto tariffs are narrower than they sound. They cover finished light vehicles plus a defined list of "covered auto parts" — primarily under HTS chapters 8407–8409, 8706, 8707, 8708, with selected items in 4011 and 8511. They do not cover heavy trucks, motorcycles, marine, aviation, EV charging infrastructure, or generic accessories. They stack on top of MFN, Section 301, and IEEPA — frequently producing a 60%+ effective duty on Chinese-origin parts and a much lower rate on USMCA-qualifying parts. Verify the current scope per Federal Register before pricing every shipment; the Commerce list has been adjusted twice in the last 12 months.