9903.02.01 - Articles the product of any country determined by U.S. Customs and Border Protection to have been transshipped to evade applicable duties under section 2 of Executive Order [Insert EO number], as amended [Compiler's note: [Insert EO Number] refers to Executive Order 14326, 90 Fed. Reg. 37963.]

This HTS category, 9903.02.01, pertains to goods that have been identified by U.S. Customs and Border Protection (CBP) as transshipped with the intent to evade applicable duties. Specifically, it covers articles originating from a country that CBP has determined to have been rerouted through another country or territory to circumvent existing trade measures, as outlined in Executive Order 14326. The core criterion for classification under this code is CBP's determination of a transshipment violation aimed at duty evasion, irrespective of the article's inherent physical characteristics or material composition.

Unlike the vast majority of HTS categories which classify goods based on their inherent nature, origin, or processing, this provision is entirely focused on the *circumstances of importation*. The sibling categories within Chapter 99, such as those related to temporary modifications or additional import restrictions, often address specific product types or origins facing policy-driven limitations. However, 9903.02.01 is a distinct "catch-all" provision for goods deemed to be involved in a prohibited transshipment scheme designed to circumvent trade laws.

As a leaf node, HTS code 9903.02.01 does not have further subcategories. Classification under this code is definitive once CBP makes a determination of transshipment to evade duties under the specified Executive Order. Importers should be aware that the burden of proof rests on demonstrating that the goods were not transshipped to evade duties, or that they do not fall under the scope of the Executive Order's provisions.