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) | 8% |
|---|---|
| Special | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| Other (Column 2) | 50% |
Official source: USITC Harmonized Tariff Schedule. Duty at entry is determined by US Customs and Border Protection (CBP). AD/CVD and product-specific exclusions are not evaluated by default.
Chapter 99 overlaysChapter 99 overlays
-
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)
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) | 8% | 25% | 33% | $3,300.00 |
| Vietnam (VN) | 8% | 0% | 8% | $800.00 |
| Mexico (MX) | 8% | 0% | 8% | $800.00 |
| India (IN) | 8% | 0% | 8% | $800.00 |
| South Korea (KR) | 8% | 0% | 8% | $800.00 |
§ RELATED ENTRIESStatistical suffixes under HTS 9405.39.00
All 10-digit statistical reporting suffixes under 9405.39.00.
§ FAQFrequently asked questions
- What is the US import duty for HTS 9405.39.00?
- HTS 9405.39.00 (Other) has a general (MFN) column rate of 8%, plus 1 active Chapter 99 overlay(s) that may apply depending on origin (for example, Section 301 or IEEPA actions). Final duty is determined by CBP at entry.
- Which Chapter 99 rules are currently linked to HTS 9405.39.00?
- The following rules are attached in our snapshot: 9903.88.03 (section301) — section301. Each rule has its own country scope and effective dates — check the rule detail on this page for the additional rate and status before applying it to your shipment.
- Is HTS 9405.39.00 commonly used for cross-border e-commerce (furniture, toys, sports)?
- Chapters 94–96 cover much of the Amazon FBA long-tail SKU volume. Most China-origin lines are subject to Section 301 overlays; several CPSC and flammability regulations also apply at import. Always confirm safety-testing requirements in addition to the tariff rate.
- How do I compare duty from different countries for HTS 9405.39.00?
- Use the origin compare view to evaluate this HS code against alternative countries. The calculator applies each country-specific Chapter 99 overlay and the appropriate column rate.
- Is this the binding duty determination?
- No. This page is a reference built on USITC + Federal Register open data. The binding classification and duty amount is determined by CBP at entry. AD/CVD and product-specific exclusions require separate review.