9903.02.28 - 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on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehouse for consumption before 12:01 a.m. eastern daylight time on October 5, 2025, except for products described in headings 9903.01.30-9903.01.33, and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 Iraq, 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 + 35% |
| Special Rate of Duty (Column 1 - Special) | The duty provided in the applicable subheading + 35% |
| Column 2 Rate of Duty | The duty provided in the applicable subheading |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9903.02.28, pertains to specific articles that are the product of Iraq, subject to certain temporary import restrictions and conditions. These restrictions are enacted under Section 22 of the Agricultural Adjustment Act, as amended, and are implemented through temporary legislation and modifications. The core of this classification lies in the origin of the goods (Iraq) and the imposition of specific deadlines for their arrival and entry into the United States.
Unlike sibling categories within Chapter 99, which often address various temporary modifications, quotas, or special provisions for different goods or countries, 9903.02.28 is precisely targeted at products originating from Iraq. Its distinguishing feature is the complex set of temporal exclusions and conditions attached to entry, including specific dates and times for loading and consumption, as well as exemptions for products covered by other specific temporary headings. These detailed temporal requirements are crucial for determining eligibility under this classification.
As this is a leaf node, there are no further subcategories. The classification is determined by whether the goods meet all the specified criteria, including their Iraqi origin, the product description (implicitly covered by "articles the product of Iraq"), and strict adherence to the enumerated timeframes and exceptions. Importers must carefully review the exact wording of the exceptions and provisions within this heading to ensure proper classification.