9903.74.10 - Articles as provided for in subdivision (k) of U.S. note 38 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 | The duty provided in the applicable subheading |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS code, 9903.74.10, designates specific articles subject to special import provisions. Its scope is defined by U.S. Note 38(k) to Section XXII of the Harmonized Tariff Schedule, indicating goods that fall under temporary legislation or modifications, often related to trade agreements or agricultural adjustments. These are not general merchandise classifications but rather specific items targeted by particular import regulations.
Distinguishing this category from its sibling HTS codes requires understanding that Chapter 99 is reserved for temporary and special provisions, unlike the primary chapters (e.g., Chapters 01-98) which classify goods based on their inherent nature and use. While other Chapter 99 codes might cover different temporary measures, quotas, or trade-related restrictions, 9903.74.10 is uniquely tied to the specific directives outlined in U.S. Note 38(k).
As a leaf node, this classification does not have further subdivisions. Therefore, its application is direct and relies entirely on the precise criteria established within U.S. Note 38(k). Importers must consult this note to determine if their specific articles meet the detailed requirements that necessitate classification under 9903.74.10, as it represents a precise and narrowly defined exception or modification to standard tariff treatment.