9903.02.73 - 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on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehouse for consumption before 12:01 a.m. eastern daylight time on October 5, 2025, except for products described in headings 9903.01.30-9903.01.33, and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 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 | 15% |
| Special Rate of Duty | 15% |
| Column 2 Rate of Duty | No change |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 9903.02.73, pertains to specific articles originating from Japan that are subject to temporary modifications in import duties. The core of this classification centers on goods from Japan where the standard Column 1 ad valorem duty rate is less than 15 percent. It is crucial to note the specific temporal exclusions and exceptions detailed within the description, which delineate goods that fall outside of this provision based on their transit and entry dates, as well as reference to other specific temporary duty provisions.
Unlike the broad product categories represented by the sibling entries (e.g., live animals), this classification operates within the realm of temporary trade legislation. It does not describe a product's inherent physical characteristics but rather its tariff treatment based on origin, value-based duty rates, and specific legislative exceptions. This provision acts as a tool to manage trade flows and implement policy adjustments for targeted goods from Japan.
As this node is a leaf node, there are no further subcategories to introduce. The classification is self-contained within the detailed description provided, outlining specific conditions and exceptions that determine whether an article of Japanese origin, with a Column 1 ad valorem duty rate under 15 percent, falls under this temporary duty provision or is excluded from it. Therefore, classification relies entirely on carefully applying the stipulated date-based exclusions and the references to other relevant temporary duty headings.