9903.01.61 - 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 Angola, Fiji, Indonesia, or Taiwan, 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 | The duty provided in the applicable subheading + 32% |
| Special Rate of Duty | The duty provided in the applicable subheading + 32% |
| Column 2 Rate of Duty | The duty provided in the applicable subheading |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS code, 9903.01.61, falls under the umbrella of Temporary Legislation within Chapter 99. It specifically addresses articles originating from Angola, Fiji, Indonesia, or Taiwan. However, its application is highly conditional. It is primarily designed to exempt goods from certain trade restrictions, provided they meet stringent criteria regarding their loading date and transit status, and are not products covered by specific other temporary provisions (9903.01.28-9903.01.33 and 9903.01.34).
Unlike the preceding sibling categories which classify specific live animals based on species (e.g., horses, cattle, swine), this provision concerns the origin and temporary legislative treatment of a broader range of articles. It does not define goods by their inherent physical characteristics or primary use, but rather by their country of origin and the timing of their international transit. Therefore, its distinguishing feature is its function as a temporary modification or exception within the tariff system, contingent on specific temporal and geographical criteria.
As a leaf node, HTS 9903.01.61 does not have further subdivisions. Its classification hinges entirely on the precise adherence to the conditions outlined in its description, particularly the cut-off date for goods loaded onto a vessel and the exclusion of products covered by other temporary legislation. For practical classification, importers must verify the origin of the goods and the exact date of their departure on the final leg of their journey to ensure compliance with the stipulations of this temporary provision.