9903.02.26 - 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on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehouse for consumption before 12:01 a.m. eastern daylight time on October 5, 2025, except for products described in headings 9903.01.30-9903.01.33, and except as provided for in headings 9903.01.34 and 9903.02.01, articles the product of India, 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) | The duty provided in the applicable subheading + 25% |
| Special Rate of Duty (Column 1 - Special) | The duty provided in the applicable subheading + 25% |
| Column 2 Rate of Duty | The duty provided in the applicable subheading |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9903.02.26, pertains to specific temporary import restrictions on articles originating from India. It is crucial to note that this classification is not based on the inherent physical characteristics or intended use of the goods themselves, but rather on trade policy measures enacted under Section 22 of the Agricultural Adjustment Act. The description outlines precise timeframes and exceptions that dictate when these restrictions apply, including specific product exclusions and waiver provisions.
Unlike the broad product categories found in earlier chapters of the HTS (such as live animals in Chapter 01), this classification is an example of a "Special Classification Provision" within Section XXII. These provisions are designed to temporarily modify tariff treatment or impose additional restrictions based on external factors, such as trade disputes, national security concerns, or specific trade agreements, rather than the fundamental nature of the imported merchandise. Therefore, the classification of goods under 9903.02.26 is determined by the conditions outlined in its description and associated U.S. notes, rather than by a direct comparison to the merchandise covered by standard product headings.
As a leaf node, this category does not have further subcategories. Classification under 9903.02.26 requires a thorough review of the temporal conditions and specific exceptions detailed in its description. Importers must verify that their goods meet the criteria for exemption from these restrictions, such as having been loaded onto a vessel before a specified date and time, and entered for consumption within a designated period. Failure to meet these conditions, and the specific product exclusions or waivers mentioned, will result in the application of the temporary import restrictions.