9903.01.72 - 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 Vietnam, 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 + 46% |
| Special Rate of Duty (Column 1 - Special) | The duty provided in the applicable subheading + 46% |
| Column 2 Rate of Duty | The duty provided in the applicable subheading |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS code, 9903.01.72, pertains to specific articles originating from Vietnam, subject to certain temporary legislative modifications and import restrictions. It is crucial to note the precise conditions under which these restrictions apply, particularly the exemption for goods already loaded onto a vessel and in transit before the specified date and time. Furthermore, the scope of this classification is intentionally narrowed to exclude products covered by other specific temporary provisions, namely those found in headings 9903.01.28 through 9903.01.33, and also excludes items addressed by heading 9903.01.34.
Given that this entry is a leaf node within the HTS database, it does not have further subcategories for breakdown. Therefore, classification under 9903.01.72 relies entirely on meeting the described criteria: being a product of Vietnam, not falling under the enumerated exclusions, and adhering to the transit-related exceptions. Importers must meticulously review all applicable notes and headings within Section XXII and Chapter 99 to ensure accurate classification, as these codes often represent dynamic and time-sensitive trade regulations.
The context of this classification lies within the Temporary Legislation and Special Classification Provisions sections of the Harmonized Tariff Schedule. Unlike the broad categories found in earlier chapters (e.g., Chapter 1 concerning live animals), Chapter 99 codes are generally used to implement specific trade policies, tariffs, quotas, or restrictions, often on a temporary basis or in response to particular trade agreements or legislative actions. Therefore, understanding the specific intent and limitations of 9903.01.72 is paramount for compliance.