9903.01.88 - Articles the product of India 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 (z)(xiii) 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 category, 9903.01.88, specifically covers articles originating from India that are imported as donations for the relief of human suffering. These goods must be donated by individuals or entities under U.S. jurisdiction and are intended for use in humanitarian efforts. Examples include essential items such as food, clothing, and medicine. The critical distinguishing factor for classification under this provision is the dual requirement of origin (India) and charitable purpose for alleviating human suffering, as stipulated by U.S. note 2(z)(xiii) to this subchapter.
Given that this is a leaf node, there are no further subdivisions. Therefore, the focus shifts to clearly defining the scope of the existing classification. Unlike the preceding sibling categories which classify live animals based on species, or other general merchandise classifications, 9903.01.88 represents a highly specific temporary or special provision. Its application hinges entirely on the confluence of the goods' origin, their donation status by U.S.-based entities, and their direct intended use in humanitarian aid to relieve suffering. Importers must ensure all these criteria are met to correctly utilize this classification.