Base tariff columnsBase tariff columns
Column rates from the USITC HTS export. The column that applies depends on origin and trade-program eligibility.
| General (MFN) | Free |
|---|---|
| Special | — |
| Other (Column 2) | 45% |
| Units | No. |
Official source: USITC Harmonized Tariff Schedule. Duty at entry is determined by US Customs and Border Protection (CBP). AD/CVD watch signals are surfaced, but cash deposit rates and product-specific exclusions still require separate review.
Chapter 99 overlaysChapter 99 overlays
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9903.88.03 section301 +25% activeExcept as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
§ AD/CVD WATCHAD/CVD orders that may apply
These antidumping or countervailing duty orders mention this HTS in their Federal Register notices. The written scope of the order — not the HTS — is dispositive. Verify the actual scope at trade.gov before assuming an order applies to your shipment.
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A-201-859 AD Mexico (MX) Order 2026-02-10Mattresses From Mexico: Initiation of Circumvention Inquiry on the Antidumping Duty Order
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A-455-807 AD PL (PL) Order 2026-02-10Mattresses From Poland: Initiation of Circumvention Inquiry on the Antidumping Duty Order
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A-469-826 AD IT (IT) Order 2024-09-10Mattresses From India, Kosovo, Mexico, and Spain: Antidumping Duty Orders
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A-533-919 AD India (IN) Order 2024-09-10Mattresses From India, Kosovo, Mexico, and Spain: Antidumping Duty Orders
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A-803-001 AD XK (XK) Order 2024-09-10Mattresses From India, Kosovo, Mexico, and Spain: Antidumping Duty Orders
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A-475-845 AD IT (IT) Order 2024-08-09Mattresses From Bosnia and Herzegovina, Bulgaria, Burma, Italy, the Philippines, Poland, Slovenia, and Taiwan: Antidumping Duty Orders; Correction
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A-487-001 AD BG (BG) Order 2024-08-09Mattresses From Bosnia and Herzegovina, Bulgaria, Burma, Italy, the Philippines, Poland, Slovenia, and Taiwan: Antidumping Duty Orders; Correction
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A-546-001 AD MM (MM) Order 2024-08-09Mattresses From Bosnia and Herzegovina, Bulgaria, Burma, Italy, the Philippines, Poland, Slovenia, and Taiwan: Antidumping Duty Orders; Correction
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A-565-804 AD PH (PH) Order 2024-08-09Mattresses From Bosnia and Herzegovina, Bulgaria, Burma, Italy, the Philippines, Poland, Slovenia, and Taiwan: Antidumping Duty Orders; Correction
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A-583-873 AD Taiwan (TW) Order 2024-08-09Mattresses From Bosnia and Herzegovina, Bulgaria, Burma, Italy, the Philippines, Poland, Slovenia, and Taiwan: Antidumping Duty Orders; Correction
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A-856-002 AD XX (XX) Order 2024-08-09Mattresses From Bosnia and Herzegovina, Bulgaria, Burma, Italy, the Philippines, Poland, Slovenia, and Taiwan: Antidumping Duty Orders; Correction
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A-893-002 AD XX (XX) Order 2024-08-09Mattresses From Bosnia and Herzegovina, Bulgaria, Burma, Italy, the Philippines, Poland, Slovenia, and Taiwan: Antidumping Duty Orders; Correction
§ DUTY BREAKDOWNDuty breakdown
Duty ledger below is calculated on a $10,000 customs value. Fees, AD/CVD, and exclusions are not included here.
China (CN)
Total 25% · $2,500.00
| Duty breakdown | Rate | Amount | Source |
|---|---|---|---|
| Base dutyBase | 0% | $0.00 | HTS General rate |
| Chapter 99 section301Chapter 99 | 25% | $2,500.00 | 9903.88.03 |
§ ORIGIN COMPARISONAlternative origin comparison
This compares tariff-only outcomes for the same HTS across origin countries. Freight, AD/CVD rate amounts, exclusions, broker fees, and relocation cost are not included — but active AD/CVD order counts per country are flagged below.
China → Vietnam
$2,500.00 tariff-only saving
| Origin | Total rate | Duty @ $10,000 | Delta vs baseline | AD/CVD orders |
|---|---|---|---|---|
| China (CN) | 25% | $2,500.00 | — | — |
| Vietnam (VN) | 0% | $0.00 | -$2,500.00 | — |
| Mexico (MX) | 0% | $0.00 | -$2,500.00 | 1 |
| India (IN) | 0% | $0.00 | -$2,500.00 | 1 |
| South Korea (KR) | 0% | $0.00 | -$2,500.00 | — |
Sample duty by originSample duty by origin
Illustrative calculation at USD 10,000 customs value, standard (non-preferential) claim. Chapter 99 additional duties applied where status is active.
| Origin | Base rate | Chapter 99 | Total rate | Duty (USD) |
|---|---|---|---|---|
| China (CN) | 0% | 25% | 25% | $2,500.00 |
| Vietnam (VN) | 0% | 0% | 0% | $0.00 |
| Mexico (MX) | 0% | 0% | 0% | $0.00 |
| India (IN) | 0% | 0% | 0% | $0.00 |
| South Korea (KR) | 0% | 0% | 0% | $0.00 |
§ RELATED ENTRIESRelated HS codes in the same chapter
Adjacent lines under the same HTS chapter. Pick the most specific match for your product.
- 9401Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:
- 9401.10Seats of a kind used for aircraft:
- 9401.10.40.00Leather upholstered
- 9401.10.80.00Other
- 9401.20.00.00Seats of a kind used for motor vehicles
- 9401.31.00.00Of wood
- 9401.39.00Other
- 9401.39.00.10Household
- 9401.39.00.30Other
- 9401.41.00.00Of wood
§ RECENT CHANGESRecent US tariff policy notices
The 3 most recent Federal Register tariff notices in the Duty database. See the Changes timeline for the full list.
- Apr 27, 2026Certain Chassis and Subassemblies Thereof From the People's Republic of China: Final Determination of Covered Merchandise Inquiry2026-08130
- Apr 27, 2026Oil Country Tubular Goods From the People's Republic of China: Final Determination of Covered Merchandise Inquiry2026-08129
- Apr 27, 2026Circular Welded Carbon Steel Pipes and Tubes From Thailand: Preliminary Results and Rescission, in Part, of Antidumping Duty Administrative Review; 2024-20252026-08128
§ FAQFrequently asked
- What is the general MFN duty rate for HTS 9401.99.90.05?
- The MFN general duty rate for HTS 9401.99.90.05 (For children’s highchairs, booster seats and similar seats) is Free. This applies to imports from countries with normal trade relations status. For origins like China, additional Section 301, IEEPA, and reciprocal duties may stack on top of this base rate. Final duty is determined at CBP entry.
- Are there active Chapter 99 tariff overlays on HTS 9401.99.90.05?
- Yes. There are 1 active Chapter 99 rule(s) potentially applicable to HTS 9401.99.90.05, covering section301. These overlays correspond to policy tools such as Section 301 (China), IEEPA emergency tariffs, and reciprocal duties — they stack on top of the MFN base rate based on country of origin and effective dates. A single shipment can be subject to multiple overlays simultaneously.
- Is HTS 9401.99.90.05 subject to active AD/CVD orders?
- Yes. 12 active anti-dumping / countervailing duty case(s) reference HTS 9401.99.90.05 or its sub-codes, with origin countries including MX, PL, IT, IN, XK. AD/CVD scope is producer- and country-specific — coverage depends on the exact product, manufacturer, and origin. Verify against ITC/Commerce scope rulings, and consult a licensed broker if you suspect your goods may fall in scope.
- What's the total US import duty for HTS 9401.99.90.05 from China today?
- For a $10,000 customs value, the estimated total US import duty on HTS 9401.99.90.05 from China is approximately $2500.00 (effective rate ~25.00%), combining MFN base rate plus Section 301, IEEPA, and reciprocal overlays. Estimates are derived from public HTS data and Federal Register actions; actual duty is determined by CBP at entry based on classification, valuation, and rules in effect on the entry date.
- When was HTS 9401.99.90.05 last updated on Duty?
- The base HTS data on this page was last refreshed on April 27, 2026 (USITC release 2026HTSRev6). Chapter 99 overlays, AD/CVD case status, and Federal Register notices are synced daily; effective dates follow the source feeds. If you spot stale data, please report via the contact link in the footer.