U.S. note 52(a)
(a) Except as provided in headings 9903.05.85–9903.06.21 and in subdivisions (b) through (k) of this note, and other than products for personal use included in accompanied baggage of persons arriving in the United States, headings 9903.05.20–9903.05.84 impose additional ad valorem rates of duty on imports of all products of the countries provided for in these headings. Notwithstanding U.S. note 1 to this subchapter, all products that are subject to the additional ad valorem rates of duty imposed by these headings 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 (b) through (k) of this note, all products that are subject to the additional ad valorem rates of duty imposed by headings 9903.05.20–9903.05.84 shall also be subject to any additional duty provided for in this subchapter or in 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 rates of duty imposed by headings 9903.05.20–9903.05.84, except as otherwise provided in this note. The additional duties imposed by headings 9903.05.20–9903.05.84 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 subheadings 9802.00.40, 9802.00.50 or 9802.00.60 or heading 9802.00.80. For goods entered under subheadings 9802.00.40, 9802.00.50 and 9802.00.60, the additional duties apply to the value of repairs, alterations or processing performed, as described in the applicable subheading. For goods entered under heading 9802.00.80, the additional duties apply 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 this note shall continue to be subject to antidumping, countervailing or other duties, taxes, fees, exactions and charges.
U.S. note 52(c)
(c) As provided in heading 9903.05.87, the duties imposed by headings 9903.05.20–9903.05.84 shall not apply to the following particular articles:
(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) Castor oil seeds, for sowing (classifiable in subheading 1207.30.00);
(4) Sesame seeds, whether or not broken, for sowing (classifiable in subheading 1207.40.00);
(5) Mustard seeds, whether or not broken, for sowing (classifiable in subheading 1207.50.00);
(6) Safflower (Carthamus tintorius) seeds, for sowing (classifiable in subheading 1207.60.00);
(7) Other oil seeds and oleaginous fruits whether or not broken, including niger seeds, hemp seeds and seeds nesoi, for sowing (classifiable in subheading 1207.99.03);
(8) 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);
(9) Bakers’ wares, communion wafers, sealing wafers, rice paper and similar products, nesoi, for religious purposes only (classifiable in subheading 1905.90.90);
(10) Acai (classifiable in subheading 2008.99.21);
(11) 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);
(12) Coconut water or juice of acai (classifiable in subheading 2009.89.70);
(13) Coconut water juice blends, not from concentrate, packaged for retail sale (classifiable in subheading 2009.90.40);
(14) Acai preparations for the manufacture of beverages (classifiable in subheading 2106.90.99);
(15) Essential oils other than those of citrus fruit, nesoi, for religious purposes only (classifiable in subheading 3301.29.51); and
(16) Eucalyptus plywood sheets not exceeding 6 mm in thickness, outer ply of specified nonconiferous wood including birch or walnut, surface covered beyond clear or transparent material (classifiable in subheading 4412.33.57).
U.S. note 52(f)
(f) As provided in heading 9903.05.90, the additional duties imposed by headings 9903.05.20–9903.05.84 shall not apply to:
(1) articles of aluminum, of steel or of copper, nor to derivative aluminum or steel articles provided for in headings 9903.82.02 and 9903.82.04–9903.82.26;
(2) 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;
(3) 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, 9903.94.67, 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;
(4) 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;
(5) 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;
(6) 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);
(7) semiconductor articles provided for in heading 9903.79.01; and
(8) patented pharmaceutical articles provided for in headings 9903.04.60–9903.04.66
U.S. note 52(k)
(k) As provided in headings 9903.05.38, 9903.05.39, 9903.05.48, 9903.05.49, 9903.05.70, 9903.05.71 and 9903.05.73–9903.05.76, for any good of a member state of the European Union, Japan, South Korea, Switzerland or Taiwan subject to a specific or compound rate of duty under column 1-General, the ad valorem equivalent rate of duty of such good shall be determined by dividing the amount of duty payable under column 1-General by the customs value of the good. For example, if a good were subject to a specific duty of 50 cents per kilogram, and one kilogram of the good were entered with a customs value of $10, then the ad valorem equivalent rate of duty would be obtained by dividing 50 cents by $10, yielding 5 percent. For any good of South Korea for which a specific or compound rate of duty under column 1-Special is properly claimed, the ad valorem equivalent rate of duty shall be determined in the same manner. For headings 9903.05.39 and 9903.05.76, articles for which the applicable column 1 duty rate is less than 10 percent, the sum of the column 1 duty rate and the additional ad valorem rate of duty is 10 percent ad valorem . For headings 9903.05.49, 9903.05.71 and 9903.05.74, articles for which the applicable column 1 duty rate is less than 12.5 percent, the sum of the column 1 duty rate and the additional ad valorem rate of duty is 12.5 percent ad valorem .