Heading 9903

9903.05.87

Articles provided for in subdivision (c) of U.S. note 52 to this subchapter

Calculate a product's duty

Duty rates

General
The duty provided in the applicable subheading
The base rate for goods from most countries.
Special
The duty provided in the applicable subheading
Lower rates under trade agreements and programs, for goods that meet their rules of origin; each symbol names one.
Column 2
The duty provided in the applicable subheading
The higher rate for the few countries without normal trade relations with the United States.

Base columns of the 2026 HTS Revision 22, in force from Oct. 30, 2026 (official source).

The U.S. notes it refers to

As the 2026 HTS Revision 22 writes them (official notes); each code opens its page. Whether this heading applies to goods depends on the origin, the date and the product: the calculator says it.

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).

History in the official tariff

In the tariff since the 2026 HTS Revision 13 , in force from July 28, 2026.

Its description and rates have not changed since.

Official notices

Actions of the President, the USTR or U.S. Customs and Border Protection (CBP) that name this code.

In the tariff

  1. 9903.05.87Articles provided for in subdivision (c) of U.S. note 52 to this subchapterThe duty provided in the applicable subheading