9903.01.21 - Articles the product of China and Hong Kong 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(t) 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 classification, 9903.01.21, pertains to a specific humanitarian exception for goods originating from China and Hong Kong. It covers articles such as food, clothing, and medicine that are donated by U.S.-based entities with the express purpose of alleviating human suffering. The key criteria for this classification are the origin of the goods (China or Hong Kong), their nature as donations, the donating party's jurisdiction (United States), and their intended use for humanitarian relief, as further defined by U.S. note 2(t) to the relevant subchapter.
This category is distinct from other HTS classifications by its specific application to these donated humanitarian goods. While other categories at the root level of Chapter 99 may address temporary legislation, trade agreement modifications, or Section 22 import restrictions, 9903.01.21carves out a unique provision for charitable contributions. It does not cover commercial imports or goods intended for general sale or consumption outside of the defined humanitarian context.
As a leaf node within the HTS, 9903.01.21 does not have further subdivisions. Therefore, classification under this code relies entirely on meeting all stipulated conditions: the donation status, the origin from China or Hong Kong, the donor's U.S. jurisdiction, and the clear intent to relieve human suffering through essential items like food, clothing, or medicine, in accordance with U.S. note 2(t).