9903.01.02 - Articles the product of Mexico that are donations, by persons subject to the jurisdiction of the United States, of articles, such as food, clothing, and medicine, intended to be used to relieve human suffering, as provided for in U.S. note 2(b) to this subchapter
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty | The duty provided in the applicable subheading |
| Special Rate of Duty | The duty provided in the applicable subheading |
| Column 2 Rate of Duty | No change. |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9903.01.02, specifically designates articles originating in Mexico that are imported as donations intended to alleviate human suffering. These donations must be made by individuals or entities subject to U.S. jurisdiction and are typically comprised of essential items such as food, clothing, and medicine. The classification hinges on the philanthropic nature of the shipment, its origin, and its intended charitable use, as outlined in U.S. Note 2(b) to this subchapter.
Unlike the principal HTS chapters that classify goods based on their inherent nature (e.g., live animals in Chapter 1), this provision falls under Chapter 99, which is reserved for temporary legislation, trade agreement modifications, and specific import restrictions. Therefore, its distinction from sibling categories such as live animals (0101-0105) lies not in the physical characteristics of the goods themselves, but in their unique status as humanitarian aid originating from Mexico and imported under specific U.S. statutory provisions for relief efforts. This ensures that goods intended for charitable purposes are accounted for separately and benefit from potential duty exclusions or special processing.
As this is a leaf node, there are no further subcategories within 9903.01.02. Classification at this level is definitive based on meeting all stipulated criteria: the product of Mexico, a donation, by a U.S.-jurisdictional donor, intended for human suffering relief. Importers should consult the full text of U.S. Note 2(b) for detailed requirements and documentation necessary to claim this preferential classification.