HTS 第 99 章
HTS 第 99 章：附加关税与临时条款（9903 税目）
第 1–97 章用于商品归类，第 99 章则收录临时立法、临时减税，以及依据贸易法征收的附加关税。第 99 章税目要和商品本身的 8 位或 10 位 HTS 编码一起申报，不能替代归类。下面按分章和 9903 税目分组列出当前 HTS 快照中的内容。
四个分章
| 税目号 | 内容 | 税目数 |
|---|---|---|
| 9901 | 临时立法 | 2 |
| 9902 | 临时减税（杂项关税法案） | 1655 |
| 9903 | 依据贸易立法的附加关税与限制 | 638 |
| 9904 | 依据 Section 22 的农产品配额与费用 | 512 |
9903 税目分组
有政策说明页的分组可点击查看税率、例外和受影响的 HTS。未经 Dutylane 核实法律依据的分组，只显示该组第一个税目的 HTS 原文。
| 税目组 | 项目 | 税目数 | 首个税目的税率文本 |
|---|---|---|---|
| 9903.01.01–90 | IEEPA 关税：芬太尼、边境、对等、巴西和印度（2026 年 2 月 24 日停征） | 75 | The duty provided in the applicable subheading + 25% |
| 9903.02.01–91 | 2025 年 8 月 7 日起的 IEEPA 对等关税国别税率表（2026 年 2 月 24 日停征） | 91 | The duty provided in the applicable subheading + 40% |
| 9903.03.01–16 | Section 122 临时附加税及例外（2026 年 7 月 24 日结束） 对部分加拿大货物的 Section 338 关税（U.S. note 51） | 16 | The duty provided in the applicable subheading + 10% |
| 9903.04.05–70 | 对所列奶酪、蔬菜、猪肉、葡萄酒和烈酒征收 200% Section 232 专利药品（U.S. note 40） | 22 | 200% |
| 9903.05.01–99 | 对巴西货物的关税及例外（U.S. note 50） 2026 年 7 月 24 日起对 60 个经济体的 Section 301 强迫劳动附加税及豁免（U.S. note 52） | 89 | The duty provided in the applicable subheading + 25% |
| 9903.06.01–21 | 2026 年 7 月 24 日起对 60 个经济体的 Section 301 强迫劳动附加税及豁免（U.S. note 52） | 21 | The duty provided in the applicable subheading |
| 9903.08.04–26 | HTS 原文：Bath preparations, other than bath salts (provided for in subheading 3307.30.50) | 16 | 100% |
| 9903.17.01–33 | HTS 原文：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 原文：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 原文：Provided for in subheading 1901.10.16, 1901.10.26, 1901.10.36 or 1901.10.44 | 5 | Free |
| 9903.27.01–15 | HTS 原文：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 原文：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 原文：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 原文：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 原文：Purchased and entered pursuant to the Secretary of Agriculture's Special Limited Global Import Quota Announcement | 27 | — |
| 9903.53.01 | HTS 原文：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 原文：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 原文：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 中重型卡车、零部件和客车（U.S. note 38） | 10 | The duty provided in the applicable subheading + 25% |
| 9903.76.01–24 | Section 232 木材、板材、软体家具、厨柜和浴室柜（U.S. note 37） | 9 | The duty provided in the applicable subheading + 10% |
| 9903.79.01–09 | Section 232 半导体（U.S. note 39） | 9 | The duty provided in the applicable subheading + 25% |
| 9903.82.01–26 | Section 232 钢、铝、铜及衍生品（U.S. note 16） | 26 | No change |
| 9903.85.67–68 | Section 232 俄罗斯铝 | 2 | The duty provided in the applicable subheading + 200% |
| 9903.88.01–70 | Section 301 中国，List 1–4A（U.S. note 20） | 66 | The duty provided in the applicable subheading plus 25% |
| 9903.89.01–63 | HTS 原文：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 原文：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 中国，四年期复审税率（U.S. note 31） | 16 | The duty provided in the applicable subheading + 25% |
| 9903.92–9903.92.80 | Section 301 中国，四年期复审税率（U.S. note 31） | 3 | — |
| 9903.94.01–69 | Section 232 乘用车、轻型卡车及汽车零部件（U.S. note 33） | 32 | The duty provided in the applicable subheading + 25% |
| 9903.96.01–03 | HTS 原文：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 |
项目归属核对日期：2026-09-30
常见问题
HTS 第 99 章是什么？
第 99 章是美国协调关税表的附加部分，收录临时立法、临时减税，以及依据 Section 301、Section 232 等贸易法实施的附加关税和配额。商品的归类仍然在第 1–97 章完成。
申报时用第 99 章税目代替 HTS 编码吗？
不是。第 99 章税目要和商品的 8 位或 10 位 HTS 编码一起申报：前者说明附加关税或例外，后者决定基础税率。
为什么有些 9903 税目写着“the duty provided in the applicable subheading”？
这类税目通常是例外条款。申报它表示附加关税不适用，货物只缴其 HTS 编码本身的税率。
怎么知道我的商品适用哪些 9903 税目？
打开该商品 HTS 编码的详情页，或在计算器中输入 HTS 编码和原产地；Dutylane 会列出关联的第 99 章税目，并说明哪些条款还需要核实货物事实。