9903.02.72 - 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on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehouse for consumption before 12:01 a.m. eastern daylight time on October 5, 2025, except for products described in headings 9903.01.30-9903.01.33, and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, 9903.02.01, and 9903.96.02, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater 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) | The duty provided in the applicable subheading |
| Special Rate of Duty (Column 1 - Special) | The duty provided in the applicable subheading |
| Column 2 Rate of Duty | No change. |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9903.02.72, pertains to specific articles originating from Japan that are subject to enhanced import duties. These duties apply to goods that, under the standard Column 1 duty rates, face an ad valorem tariff of 15 percent or higher. It's crucial to note the specific temporal and product exclusions outlined in the description, which provide exemptions for goods already in transit or before certain dates, and exclude products covered by other specific headings or temporary modifications.
Unlike the primary Chapters 01-98 of the Harmonized Tariff Schedule, which classify goods based on their inherent nature and use, Chapter 99 and its subheadings like 9903.02.72 serve as temporary legislative provisions. These are used to implement specific trade policy measures, such as retaliatory tariffs or trade agreement-related adjustments. Therefore, this category is not distinguished by the physical characteristics of the goods themselves, but rather by their origin (Japan) and their classification within the standard HTS structure, along with the specific trade policy rules triggered by those factors.
As this is a leaf node, there are no further subcategories within 9903.02.72. The classification is definitive based on meeting all the stipulated criteria: being a product of Japan, having a Column 1 ad valorem duty of 15% or more, and not falling under any of the explicit exceptions or grace periods detailed in the full description. Importers must carefully review these conditions to determine applicability, paying close attention to the effective dates and any referenced alternative classification provisions for potential exemptions.