9903.02.40 - 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on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehouse for consumption before 12:01 a.m. eastern daylight time on October 5, 2025, except for products described in headings 9903.01.30-9903.01.33, and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 Mauritius, as provided for in subdivision (v) of U.S. note 2 to this subchapter

HTS Code 9903.02.40 falls under Section XXII, Temporary Legislation and Additional Import Restrictions. This specific classification pertains to articles originating from Mauritius, subject to particular temporary restrictions and modifications. It is crucial to note the effective dates and specific exceptions outlined in the description, as these conditions dictate the applicability of this provision. The exceptions include goods in transit before specified dates and products excluded by other temporary legislation codes.

Unlike the more general commodity headings that populate the sibling categories, such as live animals or specific agricultural products, 9903.02.40 is a specialized code designed for unique trade circumstances. Its purpose is not to define a product by its inherent physical characteristics or end-use, but rather to impose or modify duties and import conditions based on the country of origin and specific trade policy measures. This makes it distinct from broad product categories that would be found in the initial chapters of the HTS.

As a leaf node, HTS Code 9903.02.40 does not have further subdivisions. Therefore, classification under this code relies entirely on meeting the precise origin (Mauritius) and the detailed temporal and exclusionary conditions stipulated in its description. Importers must carefully review all stipulated dates, transit statuses, and references to other HTS codes to ensure accurate application of this temporary measure.