9903.01.28 - Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern daylight time on April 5, 2025; and (2) are entered for consumption, or withdrawn from warehouse for consumption after 12:01 a.m. eastern daylight time on April 5, 2025
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 | The duty provided in the applicable subheading |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 9903.01.28, pertains to specific articles that meet stringent transit and entry date criteria. It is not a classification based on the physical nature or inherent characteristics of goods, but rather on the timing of their shipment and subsequent entry into the United States. To qualify, goods must have been loaded onto a vessel prior to 12:01 a.m. eastern daylight time on April 5, 2025, and have been in transit on their final mode of transport before reaching U.S. shores. Furthermore, these articles must be entered for consumption, or withdrawn from warehouse for consumption, *after* the specified date and time. This provision acts as a temporary modification to tariff treatment, likely due to policy changes or trade agreements that came into effect on April 5, 2025.
As a category within Chapter 99, which deals with temporary legislation and modifications, 9903.01.28 stands apart from the substantive product classifications found in Chapters 01 through 98. Unlike sibling categories such as "Live bovine animals" (0102) or "Live swine" (0103), which classify goods based on their species and biological state, this HTS code is entirely conditional. Its relevance is solely tied to the temporal window of shipment and entry, not the type of merchandise being imported. Therefore, the classification of the *actual goods* would be found in a different HTS chapter, with 9903.01.28 acting as a potential overlay for specific timing-related duties or restrictions.
Given that 9903.01.28 is a leaf node, it does not have subcategories. This indicates that once an article meets the detailed temporal requirements outlined in the description, it falls directly under this specific classification provision. There are no further subdivisions based on product type or other factors within this particular HTS code. The emphasis remains on the strict adherence to the shipment and entry timelines, making the date and time of loading and entry the critical determinants for classification.