9903.01.79 - Articles the product of Brazil 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 (x)(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 classification, 9903.01.79, pertains to specific donations originating from Brazil that are intended to alleviate human suffering. These goods must be donated by individuals under U.S. jurisdiction and include essential items such as food, clothing, and medicine. The critical condition for classification under this provision is that these articles are designated for the relief of human suffering, as explicitly outlined in subdivision (x)(ii) of U.S. note 2 to this subchapter.
Unlike the broad commodity classifications found in earlier chapters of the HTS (e.g., Chapter 01 for live animals), this entry falls within Section XXII, which deals with special classification provisions and temporary legislation. Therefore, its distinction from sibling categories at this level is fundamental. While other chapters might classify Brazilian-origin goods based on their inherent material composition or primary function, 9903.01.79 is defined by its specific purpose of humanitarian aid and its origin as a donation meeting stringent criteria, rather than its inherent product type.
As this is a leaf node, there are no further subcategories. Classification under 9903.01.79 is final and determined by meeting all the stipulated conditions: Brazilian origin, donation by a U.S.-subject person, intended use for relieving human suffering, and specific reference to the relevant U.S. note. Importers must be prepared to provide documentation confirming each of these requirements to ensure correct customs processing.