U.S. note 2(aa)
(aa) [Compiler’s note: Subdivisions (aa)(i) through (aa)(viii) of U.S. note 2 to this subchapter and headings 9903.03.01–9903.03.11 expired at the close of July 23, 2026. See 91 Fed. Reg. 9339.] The additional duty imposed by this heading shall not apply to goods for which entry is properly claimed under a provision of chapter 98 of the tariff schedule pursuant to applicable regulations of U.S. Customs and Border Protection (“CBP”), and whenever CBP agrees that entry under such a provision is appropriate, except for goods entered under heading 9802.00.80 and subheadings 9802.00.40, 9802.00.50 and 9802.00.60. For subheadings 9802.00.40, 9802.00.50 and 9802.00.60, the additional duty applies to the value of repairs, alterations, or processing performed, as described in the applicable subheading. For heading 9802.00.80, the additional duty applies to the value of the article assembled abroad, less the cost or value of such products of the United States, as described. Products that are provided for in heading 9903.03.01 shall continue to be subject to antidumping, countervailing, or other duties, taxes, fees, exactions and charges that apply to such products, as well as to the additional ad valorem rate of duty imposed by this heading.
(i) Except as provided in headings 9903.03.02–9903.03.11 and in subdivisions (aa)(ii) through (aa)(viii) of this note, and other than products for personal use included in accompanied baggage of persons arriving in the United States, heading 9903.03.01 imposes an additional ad valorem rate of duty on imports of all products of any country. Notwithstanding U.S. note 1 to this subchapter, all products that are subject to the additional ad valorem rate of duty imposed by this heading shall also be subject to the general rates of duty imposed under subheadings in chapters 1 to 97 of the tariff schedule. Except as provided in subdivisions (aa)(ii) through (aa)(viii) of this note, all products that are subject to the additional ad valorem rate of duty imposed by this heading shall also be subject to any additional duty provided for in this subchapter or subchapter IV of chapter 99. Products that are eligible for special tariff treatment under general note 3(c)(i) to the tariff schedule, or that are eligible for temporary duty exemptions or reductions under subchapter II to chapter 99, shall be subject to the additional ad valorem rate of duty imposed by this heading, except as otherwise provided in this subdivision.
(ii) As provided in heading 9903.03.03, the additional duty imposed by heading 9903.03.01 shall not apply to articles the product of any country that are classifiable in the following subheadings of the HTSUS: [Compiler's note: List may appear or continue on a subsequent page; read numbers from left to right.] 0201.10.05 0201.10.10 0201.10.50 0201.20.02 0201.20.04 0201.20.06 0201.20.10 0201.20.30 0201.20.50 0201.20.80 0201.30.02 0201.30.04 0201.30.06 0201.30.10 0201.30.30 0201.30.50 0201.30.80 0202.10.05 0202.10.10 0202.10.50 0202.20.02 0202.20.04 0202.20.06 0202.20.10 0202.20.30 0202.20.50 0202.20.80 0202.30.02 0202.30.04 0202.30.06 0202.30.10 0202.30.30 0202.30.50 0202.30.80 0206.10.00 0206.21.00 0206.22.00 0206.29.00 0210.20.00 0508.00.00 0702.00.20 0702.00.40 0702.00.60 0709.99.05 0709.99.10 0710.80.15 0711.90.30 0712.32.00 0712.34.10 0712.34.20 0713.34.20 0713.34.40 0714.10.10 0714.10.20 0714.40.10 0714.40.20 0714.40.50 0714.40.60 0714.50.10 0714.50.20 0714.50.60 0714.90.42 0714.90.44 0714.90.46 0714.90.48 0714.90.61 0801.11.00 0801.12.00 0801.19.01 0801.21.00 0801.22.00 0801.31.00 0801.32.00 0802.41.00 0802.42.00 0802.61.00 0802.62.00 0802.70.10 0802.70.20 0802.80.10 0802.80.20 0802.91.10 0802.91.90 0802.92.10 0802.92.90 0803.10.10 0803.10.20 0803.90.00 0804.30.20 0804.30.40 0804.30.60 0804.40.00 0804.50.40 0804.50.60 0804.50.80 0805.10.00 0805.50.30 0805.50.40 0807.20.00 0808.40.20 0808.40.40 0810.50.00 0810.60.00 0810.90.27 0810.90.46 0811.90.10 0811.90.25 0811.90.30 0811.90.40 0811.90.50 0811.90.52 0812.90.40 0901.11.00 0901.12.00 0901.21.00 0901.22.00 0901.90.10 0901.90.20 0902.10.10 0902.10.90 0902.20.10 0902.20.90 0902.30.00 0902.40.00 0903.00.00 0904.11.00 0904.12.00 0904.21.20 0904.21.40 0904.21.60 0904.21.80 0904.22.20 0904.22.40 0904.22.73 0904.22.76 0904.22.80 0905.10.00 0905.20.00 0906.11.00 0906.19.00 0906.20.00 0907.10.00 0907.20.00 0908.11.00 0908.12.00 0908.21.00 0908.22.20 0908.22.40 0908.31.00 0908.32.00 0909.21.00 0909.22.00 0909.31.00 0909.32.00 0909.61.00 0909.62.00 0910.11.00 0910.12.00 0910.20.00 0910.30.00 0910.91.00 0910.99.07 0910.99.10 0910.99.20 0910.99.40 0910.99.50 0910.99.60 1003.90.40 1008.30.00 1008.40.00 1008.60.00 1106.20.90 1106.30.20 1108.14.00 1108.19.00 1203.00.00 1207.91.00 1513.11.00 1513.19.00 1521.10.00 1521.90.20 1602.50.05 1602.50.07 1602.50.08 1602.50.21 1602.50.60 1602.50.90 1801.00.00 1802.00.00 1803.10.00 1803.20.00 1804.00.00 1805.00.00 1903.00.20 1903.00.40 2001.90.45 2005.91.60 2006.00.40 2007.99.40 2007.99.50 2008.19.15 2008.20.00 2008.91.00 2008.99.13 2008.99.15 2008.99.40 2008.99.45 2008.99.91 2009.11.00 2009.12.25 2009.12.45 2009.19.00 2009.39.20 2009.49.40 2101.11.29 2101.12.90 2101.20.20 2106.90.48 2202.99.30 2202.99.35 2504.10.10 2504.10.50 2504.90.00 2510.10.00 2510.20.00 2511.10.10 2511.10.50 2519.10.00 2519.90.10 2519.90.20 2524.90.00 2529.21.00 2529.22.00 2530.20.10 2530.20.20 2530.90.10 2530.90.20 2530.90.80 2602.00.00 2603.00.00 2604.00.00 2605.00.00 2606.00.00 2608.00.00 2609.00.00 2610.00.00 2611.00.30 2611.00.60 2612.10.00 2612.20.00 2613.90.00 2614.00.30 2614.00.60 2615.90.30 2615.90.60 2616.10.00 2617.10.00 2620.30.00 2620.99.50 2701.11.00 2701.12.00 2701.19.00 2701.20.00 2702.10.00 2702.20.00 2703.00.00 2704.00.00 2705.00.00 2706.00.00 2707.10.00 2707.20.00 2707.30.00 2707.40.00 2707.50.00 2707.91.00 2707.99.10 2707.99.20 2707.99.40 2707.99.51 2707.99.55 2707.99.59 2707.99.90 2708.10.00 2708.20.00 2709.00.10 2709.00.20 2710.12.15 2710.12.18 2710.12.25 2710.12.45 2710.12.90 2710.19.06 2710.19.11 2710.19.16 2710.19.24 2710.19.25 2710.19.26 2710.19.30 2710.19.35 2710.19.40 2710.19.45 2710.19.90 2710.20.05 2710.20.10 2710.20.15 2710.20.25 2710.91.00 2710.99.05 2710.99.10 2710.99.16 2710.99.21 2710.99.31 2710.99.32 2710.99.39 2710.99.45 2710.99.90 2711.11.00 2711.12.00 2711.13.00 2711.14.00 2711.19.00 2711.21.00 2711.29.00 2712.10.00 2712.20.00 2712.90.10 2712.90.20 2713.11.00 2713.12.00 2713.20.00 2713.90.00 2714.10.00 2714.90.00 2715.00.00 2716.00.00 2801.20.00 2804.29.00 2804.50.00 2804.61.00 2804.80.00 2804.90.00 2805.19.10 2805.19.20 2805.19.90 2805.30.00 2811.11.00 2811.19.10 2811.29.10 2811.29.20 2812.19.00 2813.90.10 2815.20.00 2816.10.00 2816.40.10 2816.40.20 2817.00.00 2818.10.10 2818.10.20 2818.20.00 2820.10.00 2821.10.00 2821.20.00 2822.00.00 2823.00.00 2825.20.00 2825.40.00 2825.50.30 2825.60.00 2825.80.00 2825.90.15 2825.90.30 2825.90.90 2826.12.00 2826.30.00 2826.90.90 2827.31.00 2827.39.45 2827.39.60 2827.39.90 2827.41.00 2827.49.50 2827.59.51 2827.60.10 2827.60.51 2833.21.00 2833.24.00 2833.25.00 2833.27.00 2833.29.10 2833.29.45 2833.29.51 2834.21.00 2834.29.20 2834.29.51 2836.60.00 2836.91.00 2836.92.00 2836.99.10 2836.99.50 2841.80.00 2841.90.20 2841.90.40 2843.29.01 2843.30.00 2843.90.00 2844.10.10 2844.10.20 2844.20.00 2844.30.20 2844.30.50 2844.43.00 2845.90.01 2846.10.00 2846.90.20 2846.90.40 2846.90.80 2849.20.10 2849.20.20 2849.90.30 2853.90.10 2853.90.90 2903.45.10 2903.51.10 2903.59.90 2903.69.90 2903.78.00 2903.79.90 2903.89.15 2903.89.20 2903.89.70 2903.92.00 2904.99.40 2905.29.90 2905.39.90 2905.59.10 2905.59.90 2906.19.50 2906.29.60 2907.29.90 2908.19.60 2909.19.18 2909.20.00 2909.30.60 2909.49.10 2909.49.15 2909.49.20 2909.49.60 2909.50.40 2909.50.45 2909.50.50 2912.19.50 2912.49.26 2914.19.00 2914.40.90 2914.50.30 2914.50.50 2914.62.00 2914.69.21 2914.69.90 2914.79.40 2915.29.30 2915.39.31 2915.39.35 2915.39.47 2915.39.90 2915.90.10 2915.90.14 2915.90.18 2915.90.20 2915.90.50 2916.19.30 2916.19.50 2916.20.50 2916.31.50 2916.39.46 2916.39.79 2917.13.00 2917.19.10 2917.19.70 2917.34.01 2917.39.30 2918.11.51 2918.13.50 2918.16.50 2918.19.60 2918.19.90 2918.22.10 2918.22.50 2918.23.30 2918.23.50 2918.29.20 2918.29.65 2918.29.75 2918.30.25 2918.30.30 2918.30.90 2918.99.30 2918.99.43 2918.99.47 2918.99.50 2919.90.30 2919.90.50 2920.90.51 2921.19.11 2921.19.61 2921.29.00 2921.30.10 2921.30.50 2921.42.90 2921.46.00 2921.49.38 2921.49.43 2921.49.45 2921.49.50 2921.59.80 2922.11.00 2922.14.00 2922.19.09 2922.19.20 2922.19.33 2922.19.60 2922.19.70 2922.19.90 2922.19.96 2922.29.27 2922.29.61 2922.29.81 2922.31.00 2922.39.25 2922.39.45 2922.39.50 2922.41.00 2922.42.50 2922.44.00 2922.49.10 2922.49.26 2922.49.30 2922.49.37 2922.49.49 2922.49.80 2922.50.07 2922.50.10 2922.50.11 2922.50.13 2922.50.14 2922.50.17 2922.50.25 2922.50.35 2922.50.40 2922.50.50 2923.10.00 2923.20.20 2923.90.01 2924.11.00 2924.19.11 2924.19.80 2924.21.16 2924.21.50 2924.29.01 2924.29.03 2924.29.10 2924.29.23 2924.29.26 2924.29.28 2924.29.33 2924.29.57 2924.29.62 2924.29.71 2924.29.77 2924.29.80 2924.29.95 2925.12.00 2925.19.42 2925.19.91 2925.21.00 2925.29.20 2925.29.60 2925.29.90 2926.30.10 2926.40.00 2926.90.14 2926.90.43 2926.90.48 2926.90.50 2927.00.40 2927.00.50 2928.00.25 2928.00.30 2928.00.50 2929.90.20 2929.90.50 2930.20.20 2930.20.90 2930.30.60 2930.90.29 2930.90.49 2930.90.92 2931.49.00 2931.53.00 2931.90.22 2931.90.90 2932.14.00 2932.19.51 2932.20.20 2932.20.30 2932.20.50 2932.99.61 2932.99.70 2932.99.90 2933.11.00 2933.19.35 2933.19.45 2933.19.90 2933.21.00 2933.29.05 2933.29.20 2933.29.35 2933.29.43 2933.29.45 2933.29.60 2933.29.90 2933.33.01 2933.34.00 2933.35.00 2933.37.00 2933.39.08 2933.39.10 2933.39.20 2933.39.21 2933.39.23 2933.39.25 2933.39.27 2933.39.31 2933.39.41 2933.39.61 2933.39.92 2933.41.00 2933.49.08 2933.49.10 2933.49.15 2933.49.17 2933.49.20 2933.49.26 2933.49.30 2933.49.60 2933.49.70 2933.52.10 2933.52.90 2933.53.00 2933.54.00 2933.59.10 2933.59.15 2933.59.18 2933.59.21 2933.59.22 2933.59.36 2933.59.46 2933.59.53 2933.59.59 2933.59.70 2933.59.80 2933.59.85 2933.59.95 2933.69.60 2933.72.00 2933.79.08 2933.79.15 2933.79.85 2933.91.00 2933.99.01 2933.99.02 2933.99.05 2933.99.06 2933.99.08 2933.99.11 2933.99.12 2933.99.16 2933.99.17 2933.99.22 2933.99.24 2933.99.26 2933.99.42 2933.99.46 2933.99.51 2933.99.53 2933.99.55 2933.99.58 2933.99.61 2933.99.65 2933.99.70 2933.99.75 2933.99.79 2933.99.82 2933.99.85 2933.99.89 2933.99.90 2933.99.97 2934.10.10 2934.10.20 2934.10.90 2934.20.40 2934.20.80 2934.30.23 2934.30.27 2934.30.43 2934.30.50 2934.91.00 2934.92.00 2934.99.01 2934.99.03 2934.99.05 2934.99.06 2934.99.07 2934.99.08 2934.99.09 2934.99.11 2934.99.12 2934.99.15 2934.99.16 2934.99.18 2934.99.20 2934.99.30 2934.99.39 2934.99.44 2934.99.47 2934.99.70 2934.99.90 2935.50.00 2935.90.06 2935.90.10 2935.90.13 2935.90.15 2935.90.20 2935.90.30 2935.90.32 2935.90.33 2935.90.42 2935.90.48 2935.90.60 2935.90.75 2935.90.95 2936.21.00 2936.22.00 2936.23.00 2936.24.01 2936.25.00 2936.26.00 2936.27.00 2936.28.00 2936.29.10 2936.29.16 2936.29.20 2936.29.50 2936.90.01 2937.11.00 2937.12.00 2937.19.00 2937.21.00 2937.22.00 2937.23.10 2937.23.25 2937.23.50 2937.29.10 2937.29.90 2937.50.00 2937.90.05 2937.90.10 2937.90.20 2937.90.40 2937.90.45 2937.90.90 2938.10.00 2938.90.00 2939.11.00 2939.19.10 2939.19.20 2939.19.50 2939.20.00 2939.30.00 2939.41.00 2939.42.00 2939.44.00 2939.45.00 2939.49.03 2939.59.00 2939.62.00 2939.63.00 2939.69.00 2939.72.00 2939.79.00 2939.80.00 2940.00.60 2941.10.10 2941.10.20 2941.10.30 2941.10.50 2941.20.10 2941.20.50 2941.30.00 2941.40.00 2941.50.00 2941.90.10 2941.90.30 2941.90.50 2942.00.05 2942.00.35 2942.00.50 3001.20.00 3001.90.01 3002.12.00 3002.13.00 3002.14.00 3002.15.00 3002.41.00 3002.42.00 3002.49.00 3002.51.00 3002.59.00 3002.90.10 3002.90.52 3003.10.00 3003.20.00 3003.39.10 3003.39.50 3003.41.00 3003.42.00 3003.49.00 3003.90.01 3004.10.10 3004.10.50 3004.20.00 3004.31.00 3004.32.00 3004.39.00 3004.41.00 3004.42.00 3004.49.00 3004.50.10 3004.50.20 3004.50.30 3004.50.40 3004.50.50 3004.60.00 3004.90.10 3004.90.92 3006.30.10 3006.30.50 3006.60.00 3006.70.00 3006.93.10 3006.93.20 3006.93.50 3006.93.60 3006.93.80 3101.00.00 3102.10.00 3102.21.00 3102.29.00 3102.30.00 3102.40.00 3102.50.00 3102.60.00 3102.80.00 3102.90.01 3103.11.00 3103.19.00 3103.90.01 3104.20.00 3104.30.00 3104.90.01 3105.10.00 3105.20.00 3105.30.00 3105.40.00 3105.51.00 3105.59.00 3105.60.00 3105.90.00 3203.00.80 3204.13.80 3204.17.20 3204.18.00 3206.11.00 3206.19.00 3402.42.10 3402.42.20 3402.42.90 3606.90.30 3808.94.10 3808.94.50 3818.00.00 3824.91.00 3824.99.29 3824.99.49 3824.99.55 3901.90.90 3902.90.00 3904.61.00 3905.91.10 3905.99.80 3906.90.50 3907.10.00 3907.21.00 3907.70.00 3908.10.00 3911.90.25 3911.90.91 3912.31.00 3912.39.00 3912.90.00 3913.90.20 3913.90.50 3914.00.60 4001.10.00 4001.21.00 4001.22.00 4001.29.00 4001.30.00 4403.42.00 4403.49.02 4407.21.00 4407.22.00 4407.23.01 4407.25.00 4407.26.00 4407.27.00 4407.28.00 4407.29.02 4408.31.01 4408.39.02 4703.11.00 4703.21.00 4703.29.00 7106.91.10 7108.11.00 7108.12.10 7108.12.50 7108.13.10 7108.13.55 7108.13.70 7108.20.00 7110.11.00 7110.19.00 7110.21.00 7110.29.00 7110.31.00 7110.39.00 7110.41.00 7110.49.00 7112.92.01 7115.90.05 7115.90.30 7118.90.00 7202.11.10 7202.11.50 7202.19.10 7202.19.50 7202.30.00 7202.41.00 7202.49.10 7202.49.50 7202.50.00 7202.60.00 7202.80.00 7202.91.00 7202.93.40 7202.93.80 7204.21.00 7401.00.00 7402.00.00 7403.11.00 7403.12.00 7403.13.00 7403.19.00 7403.21.00 7403.22.00 7403.29.01 7404.00.30 7404.00.60 7405.00.10 7405.00.60 7501.10.00 7502.10.00 7502.20.00 7503.00.00 7504.00.00 7508.90.50 7901.11.00 7901.12.10 7901.12.50 7901.20.00 7902.00.00 7903.90.30 7907.00.60 8001.10.00 8001.20.00 8002.00.00 8007.00.50 8101.10.00 8101.97.00 8103.20.00 8103.30.00 8103.91.00 8103.99.00 8104.11.00 8104.19.00 8104.20.00 8104.30.00 8104.90.00 8105.20.30 8105.20.60 8105.20.90 8105.30.00 8105.90.00 8106.10.00 8106.90.00 8108.20.00 8108.30.00 8108.90.30 8108.90.60 8110.10.00 8110.20.00 8110.90.00 8111.00.47 8111.00.49 8112.21.00 8112.22.00 8112.29.00 8112.41.10 8112.41.50 8112.49.00 8112.59.00 8112.92.10 8112.92.30 8112.92.40 8112.92.60 8112.92.65 8112.99.10 8112.99.91 8471.30.01 8471.41.01 8471.49.00 8471.50.01 8471.60.10 8471.60.20 8471.60.70 8471.60.80 8471.60.90 8471.70.10 8471.70.20 8471.70.30 8471.70.40 8471.70.50 8471.70.60 8471.70.90 8471.80.10 8471.80.40 8471.80.90 8471.90.00 8473.30.11 8473.30.20 8473.30.51 8473.30.91 8486.10.00 8486.20.00 8486.30.00 8486.40.00 8486.90.00 8505.11.0070 8517.13.00 8517.62.00 8523.51.00 8524.11.10 8524.11.90 8524.12.00 8524.19.00 8524.91.10 8524.91.90 8524.92.00 8524.99.00 8528.52.00 8541.10.00 8541.21.00 8541.29.00 8541.30.00 8541.41.00 8541.49.10 8541.49.70 8541.49.80 8541.49.95 8541.51.00 8541.59.00 8541.90.00 8542.31.00 8542.32.00 8542.33.00 8542.39.00 8542.90.00 null null
(iii) As provided in heading 9903.03.04, the additional duty imposed by heading 9903.03.01 shall not apply to the following particular articles the product of any country:
(1) Etrogs (classifiable in subheading 0805.90.01);
(2) Tropical fruit, nesoi, frozen, whether or not previously steamed or boiled (classifiable in subheading 0811.90.80);
(3) Date palm branches, Myrtus branches or other vegetable material, for religious purposes only (classifiable in subheading 1404.90.90);
(4) Bread, pastry, cakes, biscuits and similar baked products nesoi, and puddings, whether or not containing chocolate, fruit, nuts or confectionery, for religious purposes only (classifiable in subheading 1905.90.10);
(5) Bakers’ wares, communion wafers, sealing wafers, rice paper and similar products, nesoi, for religious purposes only (classifiable in subheading 1905.90.90);
(6) Acai (classifiable in subheading 2008.99.21);
(7) Citrus juice of any single citrus fruit (other than orange, grapefruit or lime), of a Brix value not exceeding 20, concentrated, unfermented, except for lemon juice (classifiable in subheading 2009.31.60);
(8) Coconut water or juice of acai (classifiable in subheading 2009.89.70);
(9) Coconut water juice blends, not from concentrate, packaged for retail sale (classifiable in subheading 2009.90.40);
(10) Acai preparations for the manufacture of beverages (classifiable in subheading 2106.90.99); and
(11) Essential oils other than those of citrus fruit, nesoi, for religious purposes only (classifiable in subheading 3301.29.51).
(iv) As provided in heading 9903.03.05, the additional duty imposed by heading 9903.03.01 shall not apply to articles the product of any country that are civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components, that otherwise meet the criteria of general note 6 of the HTSUS and are classifiable in the following provisions of the HTSUS, but regardless of whether a product is entered under a provision for which the rate of duty “Free (C)” appears in the “Special” sub-column: [Compiler's note: List may appear or continue on a subsequent page; read numbers from left to right.] 3917.21.00 3917.22.00 3917.23.00 3917.29.00 3917.31.00 3917.33.00 3917.39.00 3917.40.00 3926.90.45 3926.90.94 3926.90.96 3926.90.99 4008.29.20 4009.12.00 4009.22.00 4009.32.00 4009.42.00 4011.30.00 4012.13.00 4012.20.10 4016.10.00 4016.93.50 4016.99.35 4016.99.60 4017.00.00 4504.90.00 4823.90.10 4823.90.20 4823.90.31 4823.90.40 4823.90.50 4823.90.60 4823.90.67 4823.90.70 4823.90.80 4823.90.86 6812.80.90 6812.99.10 6812.99.20 6812.99.90 6813.20.00 6813.81.00 6813.89.00 7007.21.11 7304.31.30 7304.31.60 7304.39.00 7304.41.30 7304.41.60 7304.49.00 7304.51.10 7304.51.50 7304.59.10 7304.59.20 7304.59.60 7304.59.80 7304.90.10 7304.90.30 7304.90.50 7304.90.70 7306.30.10 7306.30.30 7306.30.50 7306.40.10 7306.40.50 7306.50.10 7306.50.30 7306.50.50 7306.61.10 7306.61.30 7306.61.50 7306.61.70 7306.69.10 7306.69.30 7306.69.50 7306.69.70 7312.10.05 7312.10.10 7312.10.20 7312.10.30 7312.10.50 7312.10.60 7312.10.70 7312.10.80 7312.10.90 7312.90.00 7322.90.00 7324.10.00 7324.90.00 7326.20.00 7413.00.90 7608.10.00 7608.20.00 8302.10.60 8302.10.90 8302.20.00 8302.42.30 8302.42.60 8302.49.40 8302.49.60 8302.49.80 8302.60.30 8307.10.30 8307.90.30 8407.10.00 8408.90.90 8409.10.00 8411.11.40 8411.11.80 8411.12.40 8411.12.80 8411.21.40 8411.21.80 8411.22.40 8411.22.80 8411.81.40 8411.82.40 8411.91.10 8411.91.90 8411.99.10 8411.99.90 8412.10.00 8412.21.00 8412.29.40 8412.29.80 8412.31.00 8412.39.00 8412.80.10 8412.80.90 8412.90.90 8413.19.00 8413.20.00 8413.30.10 8413.30.90 8413.50.00 8413.60.00 8413.70.10 8413.70.20 8413.81.00 8413.91.10 8413.91.20 8413.91.90 8414.10.00 8414.20.00 8414.30.40 8414.30.80 8414.51.30 8414.51.90 8414.59.30 8414.59.65 8414.80.05 8414.80.16 8414.80.20 8414.80.90 8414.90.10 8414.90.30 8414.90.41 8414.90.91 8415.10.60 8415.10.90 8415.81.01 8415.82.01 8415.83.00 8415.90.40 8415.90.80 8418.10.00 8418.30.00 8418.40.00 8418.61.01 8418.69.01 8419.50.10 8419.50.50 8419.81.50 8419.81.90 8419.90.10 8419.90.20 8419.90.30 8419.90.50 8419.90.85 8421.19.00 8421.21.00 8421.23.00 8421.29.00 8421.31.00 8421.32.00 8421.39.01 8424.10.00 8425.11.00 8425.19.00 8425.31.01 8425.39.01 8425.42.00 8425.49.00 8426.99.00 8428.10.00 8428.20.00 8428.33.00 8428.39.00 8428.90.03 8443.31.00 8443.32.10 8443.32.50 8479.89.10 8479.89.20 8479.89.65 8479.89.70 8479.89.95 8479.90.41 8479.90.45 8479.90.55 8479.90.65 8479.90.75 8479.90.85 8479.90.95 8483.10.10 8483.10.30 8483.10.50 8483.30.40 8483.30.80 8483.40.10 8483.40.30 8483.40.50 8483.40.70 8483.40.80 8483.40.90 8483.50.40 8483.50.60 8483.50.90 8483.60.40 8483.60.80 8483.90.10 8483.90.20 8483.90.30 8483.90.50 8483.90.80 8484.10.00 8484.90.00 8501.20.50 8501.20.60 8501.31.50 8501.31.60 8501.31.81 8501.32.20 8501.32.55 8501.32.61 8501.33.20 8501.33.30 8501.33.61 8501.34.61 8501.40.50 8501.40.60 8501.51.50 8501.51.60 8501.52.40 8501.52.80 8501.53.40 8501.53.60 8501.61.01 8501.62.01 8501.63.01 8501.71.00 8501.72.10 8501.72.20 8501.72.30 8501.72.90 8501.80.10 8501.80.20 8501.80.30 8502.11.00 8502.12.00 8502.13.00 8502.20.00 8502.31.00 8502.39.00 8502.40.00 8504.10.00 8504.31.20 8504.31.40 8504.31.60 8504.32.00 8504.33.00 8504.40.40 8504.40.60 8504.40.70 8504.40.85 8504.40.95 8504.50.40 8504.50.80 8507.10.00 8507.20.80 8507.30.80 8507.50.00 8507.60.00 8507.80.82 8507.90.40 8507.90.80 8511.10.00 8511.20.00 8511.30.00 8511.40.00 8511.50.00 8511.80.20 8511.80.40 8511.80.60 8514.20.40 8516.80.40 8516.80.80 8517.14.00 8517.61.00 8517.69.00 8517.71.00 8518.10.40 8518.10.80 8518.21.00 8518.22.00 8518.29.40 8518.29.80 8518.30.10 8518.30.20 8518.40.10 8518.40.20 8518.50.00 8519.81.10 8519.81.20 8519.81.25 8519.81.30 8519.81.41 8519.89.10 8519.89.20 8519.89.30 8521.10.30 8521.10.60 8521.10.90 8522.90.25 8522.90.36 8522.90.45 8522.90.58 8522.90.65 8522.90.80 8526.10.00 8526.91.00 8526.92.10 8526.92.50 8528.42.00 8528.62.00 8529.10.21 8529.10.40 8529.10.91 8529.90.04 8529.90.05 8529.90.06 8529.90.09 8529.90.13 8529.90.16 8529.90.19 8529.90.21 8529.90.24 8529.90.29 8529.90.33 8529.90.36 8529.90.39 8529.90.43 8529.90.46 8529.90.49 8529.90.55 8529.90.63 8529.90.68 8529.90.73 8529.90.77 8529.90.78 8529.90.81 8529.90.83 8529.90.87 8529.90.88 8529.90.89 8529.90.93 8529.90.95 8529.90.97 8529.90.98 8531.10.00 8531.20.00 8531.80.15 8531.80.90 8536.70.00 8539.10.00 8539.51.00 8543.70.42 8543.70.45 8543.70.60 8543.70.80 8543.70.91 8543.70.95 8543.90.12 8543.90.15 8543.90.35 8543.90.65 8543.90.68 8543.90.85 8543.90.88 8544.30.00 8801.00.00 8802.11.01 8802.12.01 8802.20.01 8802.30.01 8802.40.01 8805.29.00 8806.10.00 8806.21.00 8806.22.00 8806.23.00 8806.24.00 8806.29.00 8806.91.00 8806.92.00 8806.93.00 8806.94.00 8806.99.00 8807.10.00 8807.20.00 8807.30.00 8807.90.90 9001.90.40 9001.90.50 9001.90.60 9001.90.80 9001.90.90 9002.90.20 9002.90.40 9002.90.70 9002.90.85 9002.90.95 9014.10.10 9014.10.60 9014.10.70 9014.10.90 9014.20.20 9014.20.40 9014.20.60 9014.20.80 9014.90.10 9014.90.20 9014.90.40 9014.90.60 9020.00.40 9020.00.60 9025.11.20 9025.11.40 9025.19.40 9025.19.80 9025.80.10 9025.80.15 9025.80.20 9025.80.35 9025.80.40 9025.80.50 9025.90.06 9026.10.20 9026.10.40 9026.10.60 9026.20.40 9026.20.80 9026.80.20 9026.80.40 9026.80.60 9026.90.20 9026.90.40 9026.90.60 9029.10.80 9029.20.40 9029.90.80 9030.10.00 9030.20.05 9030.20.10 9030.31.00 9030.32.00 9030.33.34 9030.33.38 9030.39.01 9030.40.00 9030.84.00 9030.89.01 9030.90.25 9030.90.46 9030.90.66 9030.90.68 9030.90.84 9030.90.89 9031.80.40 9031.80.80 9031.90.21 9031.90.45 9031.90.54 9031.90.59 9031.90.70 9031.90.91 9032.10.00 9032.20.00 9032.81.00 9032.89.20 9032.89.40 9032.89.60 9032.90.21 9032.90.41 9032.90.61 9033.00.90 9104.00.05 9104.00.10 9104.00.20 9104.00.25 9104.00.30 9104.00.40 9104.00.45 9104.00.50 9104.00.60 9109.10.50 9109.10.60 9109.90.20 9401.10.40 9401.10.80 9403.20.00 9403.70.40 9403.70.80 9405.11.40 9405.11.60 9405.11.80 9405.19.40 9405.19.60 9405.19.80 9405.61.20 9405.61.40 9405.61.60 9405.69.20 9405.69.40 9405.69.60 9405.92.00 9405.99.20 9405.99.40 9620.00.50 9620.00.60 9802.00.40 9802.00.50 9802.00.60 9802.00.80 9818.00.05 9818.00.07 null null null null
(v) As provided in heading 9903.03.06, the additional duty imposed by heading 9903.03.01 shall not apply to: [Compiler's note: Subdivision (aa)(v) expired at the close of July 23, 2026. See 91 Fed. Reg. 9339. Subdivision (aa)(v) was modified after expiration by 91 Fed. Reg. 18183. The current text reflects those modifications. Consult U.S. Customs and Border Protection with any questions.]
(1) patented pharmaceutical articles provided for in headings 9903.04.60, 9903.04.61, 9903.04.62, 9903.04.63, 9903.04.64, 9903.04.65 and 9903.04.66;
(2) articles of aluminum, of steel, or of copper or derivative aluminum or steel articles provided for in headings 9903.82.02 and 9903.82.04–9903.82.26;
(3) passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks provided for in headings 9903.94.01, 9903.94.02 (as applied to the U.S. content of passenger vehicles and light trucks described in subdivision 33(d) of this subchapter upon approval from the Secretary of Commerce), 9903.94.03, 9903.94.31, 9903.94.40, 9903.94.41, 9903.94.50, 9903.94.51, 9903.94.60 and 9903.94.61;
(4) parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and parts of light trucks provided for in headings 9903.94.05, 9903.94.06 (as applied to parts of passenger vehicles that are eligible for special tariff treatment under the United States-Mexico-Canada Agreement (USMCA) other than automobile knock-down kits or parts compilations), 9903.94.07, 9903.94.32, 9903.94.33, 9903.94.42, 9903.94.43, 9903.94.44, 9903.94.45, 9903.94.52, 9903.94.53, 9903.94.54, 9903.94.55, 9903.94.62, 9903.94.63, 9903.94.64, 9903.94.65, 9903.94.66, 903.94.67, 9903.94.68 and 9903.94.69, and parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and parts of light trucks subject to an import adjustment offset pursuant to Proclamation 10925 of April 29, 2025 (90 FR 18899), as amended;
(5) wood products provided for in headings 9903.76.01, 9903.76.02, 9903.76.03, 9903.76.20, 9903.76.21, 9903.76.22, 9903.76.23 and 9903.76.24;
(6) medium- and heavy-duty vehicles, buses, and other vehicles provided for in headings 9903.74.01, 9903.74.02, 9903.74.03 and 9903.74.06;
(7) medium- and heavy-duty vehicle parts provided for in headings 9903.74.08, 9903.74.09 and 9903.74.10, and parts of medium- and heavy-duty vehicles subject to an import adjustment offset pursuant to Proclamation 10984 of October 17, 2025 (90 FR 48451); and
(8) semiconductor articles provided for in heading 9903.79.01.
(vi) As provided in heading 9903.03.07, the additional duty imposed by heading 9903.03.01 shall not apply to any products of Canada entered free of duty under the United States-Mexico-Canada Agreement, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS, but regardless of whether a product is entered under a provision for which the rate of duty “S or S+” appears in the “Special” sub-column.
(vii) As provided in heading 9903.03.08, the additional duty imposed by heading 9903.03.01 shall not apply to any products of Mexico entered free of duty under the United States-Mexico-Canada Agreement, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS, but regardless of whether a product is entered under a provision for which the rate of duty “S or S+” appears in the “Special” sub-column.
(viii) As provided in heading 9903.03.09, the additional duty imposed by heading 9903.03.01 shall not apply to a textile or apparel good as defined in subdivision (d)(v) of general note 29 of the HTSUS which is the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, entered free of duty under the Dominican Republic-Central America-United States Free Trade Agreement, including any treatment set forth in subchapter XXII of chapter 98 of the HTSUS.