9903.01.76 - 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 Lesotho, 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 + 50% |
| Special Rate of Duty (Column 1 - Special) | The duty provided in the applicable subheading + 50% |
| Column 2 Rate of Duty | The duty provided in the applicable subheading |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
HTS code 9903.01.76 falls under Section XXII, which pertains to Special Classification Provisions and Temporary Legislation. Specifically, this entry addresses temporary modifications and additional import restrictions proclaimed under trade agreements legislation and Section 22 of the Agricultural Adjustment Act. This particular code designates articles that are the product of Lesotho, with certain exceptions.
The exceptions are crucial for proper classification. Goods loaded onto a vessel at the port of loading and in transit before a specific date and time (12:01 a.m. eastern daylight time on April 9, 2025) are excluded. Furthermore, products falling under headings 9903.01.28 through 9903.01.33, and those provided for in heading 9903.01.34, are also exempt from this classification. The inclusion of "Compiler's note: provision terminated. See 90 Fed. Reg. 37963." indicates that the applicability of this provision has ceased and is no longer in effect as of the referenced Federal Register publication.
As a leaf node, 9903.01.76 does not have further subcategories. Its classification is determined by the origin of the goods (Lesotho) and strict adherence to the specified exclusion clauses related to transit dates and specific product headings. The primary function of this temporary legislation code was to impose specific duties or quantitative restrictions on qualifying Lesotho products, subject to the outlined conditions.