9903.01.54 - Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-9903.01.33, and except as provided for in heading 9903.01.34, articles the product of South Korea, as provided for in subdivision (v) of U.S. note 2 to this subchapter [Compiler's note: provision terminated. See 90 Fed. Reg. 37963.]
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | The duty provided in the applicable subheading + 25% |
| Special Rate of Duty (Column 1 - Special) | The duty provided in the applicable subheading + 25% |
| Column 2 Rate of Duty | The duty provided in the applicable subheading |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9903.01.54, pertains to specific articles originating from South Korea that are subject to temporary import restrictions or modifications. It is crucial to note that this provision is a part of Chapter 99, which houses temporary legislation and measures enacted under specific trade agreements or legislative authorities. The scope of this particular heading is highly specialized, excluding goods loaded onto a vessel prior to a specified date and time, as well as certain products detailed in headings 9903.01.28 through 9903.01.33, and those covered by heading 9903.01.34.
Distinguishing this category from the broad range of sibling categories within the HTS, which typically classify goods by their inherent physical characteristics and intended use (e.g., live animals in Chapters 01-05), heading 9903.01.54 focuses on the *origin and specific regulatory treatment* of goods. Its placement within Section XXII and Chapter 99 signifies that these are not standard commodity classifications but rather temporary measures imposed on imports based on foreign policy, trade agreements, or specific agricultural protections. Therefore, classification under 9903.01.54 relies on meeting the precise origin criteria (South Korea) and adhering to the exclusionary clauses within the description, rather than the inherent nature of the goods themselves.
As heading 9903.01.54 is a leaf node, it has no subcategories. This means that any goods meeting the stipulated criteria will be classified directly under this heading without further subdivision. The classification decision hinges entirely on whether the imported articles are products of South Korea and whether they fall within the numerous exceptions outlined in the heading's description. It is paramount for importers to carefully review all conditions and exclusions to ensure correct classification and compliance with any applicable duties or restrictions.