9903.02.20 - 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on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehouse for consumption before 12:01 a.m. eastern daylight time on October 5, 2025, except for products described in headings 9903.01.30–9903.01.33 and 9903.02.74– 9903.02.77, and except as provided for in headings 9903.01.34 and 9903.02.01, articles the product of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15 percent, as provided for in subdivision (v) of U.S. note 2 to this subchapter
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | 15% |
| Special Rate of Duty (Column 1 - Special) | 15% |
| Column 2 Rate of Duty | The duty provided in the applicable subheading |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
HTS Code 9903.02.20 falls under the "Temporary Legislation; Temporary Modifications Proclaimed Pursuant to Trade Agreements Legislation; Additional Import Restrictions Proclaimed Pursuant to Section 22 of the Agricultural Adjustment Act, as Amended" section. This specific provision covers certain articles originating from the European Union that meet defined criteria related to their pre-existing duty rates and specific transit and entry timelines. The classification hinges on the fact that these goods had an ad valorem (or ad valorem equivalent) rate of duty under Column 1-General of less than 15 percent, and are subject to particular exemptions based on loading and entry dates, as well as exclusions for specific product categories outlined in other related headings within Chapter 99.
Unlike the numerous primary product categories such as live animals (headings 0101-0105) or other goods classified by their inherent physical characteristics and intended use, this provision represents a temporary, often politically or economically driven, modification of import duties. Its purpose is to address specific trade circumstances or agreements, rather than defining a fundamental product group. Therefore, the distinction lies not in the inherent nature of the goods themselves, but in their origin (European Union), their pre-existing duty rate, and the specific time-bound conditions under which they are imported.
As this is a leaf node within the HTS database, there are no further subcategories to introduce. The classification is precise and requires careful verification against the detailed conditions outlined in the description, including the specific dates and the exclusion of goods covered by other temporary provisions (e.g., 9903.01.30–9903.01.33 and 9903.02.74–9903.02.77) or explicitly permitted under other temporary modifications (e.g., 9903.01.34 and 9903.02.01). Importers must diligently check all these parameters to ensure accurate classification.