Heading 9903

9903.88.16

Articles the product of China, as provided for in U.S. note 20(t) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(u) [Compiler's note: provision suspended.]

Calculate a product's duty

General: The duty provided in the applicable subheading + 15%; The base rate for goods from most countries.
Special: —; Lower rates under trade agreements and programs, for goods that meet their rules of origin; each symbol names one.
Column 2: —; 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 20(t)

(t) For the purposes of heading 9903.88.16, products of China, as provided for in this note, shall be subject to an additional 15 percent ad valorem rate of duty. The products of China that are subject to an additional 15 percent rate of duty under heading 9903.88.16 are products of China that are classified in the subheadings enumerated in U.S. note 20(u)(i) or described in U.S. note 20(u)(ii) to subchapter III. All products of China that are classified in the subheadings enumerated in U.S. note 20(u)(i) or described in U.S. note 20(u)(ii) are subject to the additional 15 percent ad valorem rate of duty imposed by heading 9903.88.16. [ Compiler's note:Subdivisions (t) and (u) of this note and heading 9903.88.16 suspended.] Notwithstanding U.S. note 1 to this subchapter, all products of China that are subject to the additional 15 percent ad valorem rate of duty imposed by heading 9903.88.16 shall also be subject to the general rates of duty imposed on products of China classified in the subheadings enumerated in U.S. note 20(u)(i) or described in U.S. note 20(u)(ii) to subchapter III. Products of China that are classified in the subheadings enumerated in U.S. note 20(u)(i) or described in U.S. note 20(u)(ii) to subchapter III and 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 15 percent ad valorem rate of duty imposed by heading 9903.88.16. The additional duties imposed by heading 9903.88.16 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under subheadings 9802.00.40, 9802.00.50, and 9802.0.60, and heading 9802.00.80. For subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed abroad, as described in the applicable subheading. For heading 9802.00.80, the additional duties apply to the value of the article less the cost or value of such products of the United States, as described in heading 9802.00.80. Products of China that are provided for in heading 9903.88.16 and classified in one of the subheadings enumerated in U.S. note 20(u)(i) or described in U.S. note 20(u)(ii) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees, exactions and charges that apply to such products, as well as to the additional 15 percent ad valorem rate of duty imposed by heading 9903.88.16.

U.S. note 20(u)

History in the official tariff

In every edition since the 2025 Basic Edition, in force from December 31, 2024, the earliest TariffTrust holds.

Its description and rates have not changed since.

In the tariff

9903.88.16Articles the product of China, as provided for in U.S. note 20(t) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(u) [Compiler's note: provision suspended.]The duty provided in the applicable subheading + 15%