9903.74.11 - Articles as provided for in subdivision (l) 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
HTS Code 9903.74.11 falls under Section XXII, which addresses Special Classification Provisions and Temporary Legislation. Specifically, this code is designated for articles that are defined and provided for within subdivision (l) of U.S. note 38 to the relevant subchapter. These provisions often pertain to temporary import restrictions or specific tariff treatments implemented under trade agreements or pursuant to Section 22 of the Agricultural Adjustment Act. Therefore, items classified under 9903.74.11 are not defined by their inherent physical characteristics or typical commodity grouping found in earlier chapters, but rather by their specific inclusion in a designated U.S. note that dictates their unique classification status.
Unlike the broadly defined product categories found in Chapters 1 through 98, such as live animals (e.g., HTS 0101 for live horses) or manufactured goods, HTS 9903.74.11 is a special provision. Its classification is entirely dependent on the stipulations within U.S. note 38(l), which overrides general classification rules. This means that an item could potentially be classified under a different chapter based on its nature, but for specific import purposes, it may be directed to this 9903 code if it meets the criteria outlined in the note.
As a leaf node, HTS Code 9903.74.11 has no further subcategories. Its classification is definitive based on whether an article is explicitly covered by the terms of U.S. note 38(l). Importers must carefully consult the text of U.S. note 38(l) to determine if their goods qualify for this specific HTS classification. This often involves understanding the conditions, quantities, or specific circumstances under which the note applies, thereby influencing the applicable duties, taxes, or import restrictions.