9903.01.30 - Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing, and medicine, intended to be used to relieve human suffering, as provided for in subdivision (v)(ii) of U.S. note 2 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 | The duty provided in the applicable subheading |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9903.01.30, specifically addresses articles that are designated as donations from individuals or entities subject to U.S. jurisdiction. The primary purpose of these donated goods must be to alleviate human suffering, with common examples including food, clothing, and medicine. This classification is contingent upon meeting the criteria outlined in subdivision (v)(ii) of U.S. note 2 to this subchapter, emphasizing the humanitarian intent behind the donation.
Unlike many other HTS classifications that focus on the intrinsic nature or commercial origin of goods, this category is defined by its purpose and the source of the donation. While sibling categories at the root level cover a vast array of general merchandise and commodities, 9903.01.30 is a specialized provision falling under Temporary Legislation and Special Classification Provisions. Its unique function is to facilitate the duty-free or otherwise specially treated import of humanitarian aid, distinguishing it from standard commercial imports that would be classified under chapters 1-98.
As this is a leaf node within the HTS structure, there are no further subcategories to detail. Therefore, classification under 9903.01.30 relies entirely on fulfilling the specific requirements of the description and the referenced U.S. note. Importers or brokers must be prepared to provide documentation demonstrating the donated nature of the goods, their intended use for relieving human suffering, and compliance with any additional stipulated conditions for this special provision.