HTS Chapter 99
HTS Chapter 99: additional duties and temporary provisions (9903 headings)
Chapters 1–97 classify goods. Chapter 99 holds temporary legislation, temporary duty reductions and the additional duties imposed under trade laws. A Chapter 99 heading is reported alongside the 8- or 10-digit HTS number of the goods and never replaces it. The groups below come from the current HTS snapshot.
The four subchapters
| Prefix | What they hold | Headings |
|---|---|---|
| 9901 | Temporary legislation | 2 |
| 9902 | Temporary duty reductions (Miscellaneous Tariff Bill) | 1655 |
| 9903 | Additional duties and restrictions under trade legislation | 638 |
| 9904 | Agricultural quotas and fees under Section 22 | 512 |
9903 heading groups
Groups with a policy page link to its rates, exceptions and affected HTS lines. For groups whose authority Dutylane has not verified, the table quotes the HTS text of the group’s first heading.
| Group | Program | Headings | Rate text of the first heading |
|---|---|---|---|
| 9903.01.01–90 | IEEPA duties: fentanyl, border, reciprocal, Brazil and India (ended February 24, 2026) | 75 | The duty provided in the applicable subheading + 25% |
| 9903.02.01–91 | IEEPA reciprocal country schedule from August 7, 2025 (ended February 24, 2026) | 91 | The duty provided in the applicable subheading + 40% |
| 9903.03.01–16 | Section 122 temporary surcharge and its exceptions (ended July 24, 2026) Section 338 duties on certain goods of Canada (U.S. note 51) | 16 | The duty provided in the applicable subheading + 10% |
| 9903.04.05–70 | 200% duties on listed cheeses, vegetables, pork, wine and spirits Section 232 patented pharmaceuticals (U.S. note 40) | 22 | 200% |
| 9903.05.01–99 | Duties on goods of Brazil and their exceptions (U.S. note 50) Section 301 forced-labor duties on 60 economies from July 24, 2026, and their exemptions (U.S. note 52) | 89 | The duty provided in the applicable subheading + 25% |
| 9903.06.01–21 | Section 301 forced-labor duties on 60 economies from July 24, 2026, and their exemptions (U.S. note 52) | 21 | The duty provided in the applicable subheading |
| 9903.08.04–26 | HTS text: Bath preparations, other than bath salts (provided for in subheading 3307.30.50) | 16 | 100% |
| 9903.17.01–33 | HTS text: Eligible to be imported under the first quota period specified in a notice issued by the United States Trade Representative in any 12 month period commencing o… | 23 | — |
| 9903.18.01–10 | HTS text: Eligible to be imported under the first quota period specified in a notice issued by the United States Trade Representative in any 12 month period commencing o… | 10 | — |
| 9903.19.19–23 | HTS text: Provided for in subheading 1901.10.16, 1901.10.26, 1901.10.36 or 1901.10.44 | 5 | Free |
| 9903.27.01–15 | HTS text: Distillate and residual fuel oils (including blended fuel oils) and wastes of distillate and residual fuel oils (whether or not blended) (provided for in subhe… | 15 | 100% |
| 9903.40.05–10 | HTS text: Radial tires of a kind used on motor cars (other than racing cars), station wagons, sport utility vehicles, vans and on-the-highway light trucks (provided for… | 2 | 25% |
| 9903.41.05–45 | HTS text: Bovine (including buffalo) and equine leather (provided for in heading 4104 or 4107); goat, kid, sheep and lamb leather, the foregoing dyed, colored, stamped o… | 9 | 40% |
| 9903.45.01–31 | HTS text: If entered in an aggregate quantity, in any quarterly period specified in note 17(i) to this subchapter, not exceeding 300,000 units in any such quarterly peri… | 11 | 14% |
| 9903.52.00–26 | HTS text: Purchased and entered pursuant to the Secretary of Agriculture's Special Limited Global Import Quota Announcement | 27 | — |
| 9903.53.01 | HTS text: Softwood lumber products described in U.S. note 13 to this subchapter, whose Region of Origin is Manitoba, Ontario, Quebec or Saskatchewan | 1 | 10% |
| 9903.54.01–02 | HTS text: In addition to the aggregate quantity of beef of Argentina specified in Additional U.S. Note 3(a) to chapter 2 of the tariff schedule for any calendar year, an… | 2 | No change |
| 9903.55.01 | HTS text: Entered under temporary importation bond in aggregate quantities not exceeding the amount specified in U.S. note 32(a) to this subchapter for any period specif… | 1 | Free |
| 9903.74.01–11 | Section 232 medium- and heavy-duty trucks, parts and buses (U.S. note 38) | 10 | The duty provided in the applicable subheading + 25% |
| 9903.76.01–24 | Section 232 timber, lumber, upholstered furniture, kitchen cabinets and vanities (U.S. note 37) | 9 | The duty provided in the applicable subheading + 10% |
| 9903.79.01–09 | Section 232 semiconductors (U.S. note 39) | 9 | The duty provided in the applicable subheading + 25% |
| 9903.82.01–26 | Section 232 steel, aluminum, copper and derivatives (U.S. note 16) | 26 | No change |
| 9903.85.67–68 | Section 232 aluminum of Russia | 2 | The duty provided in the applicable subheading + 200% |
| 9903.88.01–70 | Section 301 China, Lists 1–4A (U.S. note 20) | 66 | The duty provided in the applicable subheading plus 25% |
| 9903.89.01–63 | HTS text: Articles the product of Nicaragua, as provided for in U.S. note 29 to this subchapter | 24 | The duty provided in the applicable subheading + 0% |
| 9903.90.08–09 | HTS text: Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S.… | 2 | — |
| 9903.91.01–16 | Section 301 China, four-year review rates (U.S. note 31) | 16 | The duty provided in the applicable subheading + 25% |
| 9903.92–9903.92.80 | Section 301 China, four-year review rates (U.S. note 31) | 3 | — |
| 9903.94.01–69 | Section 232 passenger vehicles, light trucks and auto parts (U.S. note 33) | 32 | The duty provided in the applicable subheading + 25% |
| 9903.96.01–03 | HTS text: Effective with respect to entries on or after June 30, 2025, articles of civil aircraft (all aircraft other than military aircraft); their engines, parts, and… | 3 | The duty provided in the applicable subheading |
Program labels checked 2026-09-30
FAQ
What is Chapter 99 of the HTS?
Chapter 99 is the part of the Harmonized Tariff Schedule that holds temporary legislation, temporary duty reductions, and the additional duties and quotas imposed under trade laws such as Section 301 and Section 232. Goods are still classified in chapters 1–97.
Do I report a Chapter 99 number instead of my HTS code?
No. The Chapter 99 heading is reported together with the 8- or 10-digit HTS number of the goods: the first states the additional duty or exception, the second sets the base rate.
Why do some 9903 headings say “The duty provided in the applicable subheading”?
Those are usually exception headings. Reporting one says the additional duty does not apply, so the goods pay only the rate of their own HTS line.
How do I find the 9903 headings for my product?
Open the HTS detail page for the product’s code, or enter the code and origin in the calculator. Dutylane lists the linked Chapter 99 headings and says which ones depend on facts about the goods.