9903.81.91 - Except as provided in heading 9903.81.92, derivative iron or steel products provided for in the tariff subheadings enumerated in subdivision (n) of note 16 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 + a duty of 50% upon the value of the steel content. |
| Special Rate of Duty (Column 1 - Special) | The duty provided in the applicable subheading + a duty of 50% upon the value of the steel content. |
| Column 2 Rate of Duty | The duty provided in the applicable subheading + a duty of 50% upon the value of the steel content. |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS code, 9903.81.91, pertains to specific derivative iron or steel products. These are not raw iron or steel but rather products that have undergone some form of processing or transformation from the base metal. The classification hinges on the specific enumeration of these derivative products within subdivision (n) of note 16 to Section XXII of the Harmonized Tariff Schedule. This means that to accurately classify an item under this code, one must consult the detailed list provided in that particular note.
Distinguishing this category from its siblings is crucial. While other HTS codes at this level might cover different types of goods, often falling under Chapters 1 through 98, 9903.81.91 is a temporary or special classification. It is not based on the intrinsic nature of a commodity like live animals (e.g., 0101) or agricultural products, but rather on specific trade policy measures or temporary legislation. The presence of "99" in the heading immediately signals a departure from standard commodity classifications and indicates a focus on special provisions.
As this is a leaf node, there are no further subcategories under 9903.81.91. The scope of this classification is precisely defined by the cross-referenced subdivision (n) of note 16. Therefore, classification under this code requires careful verification that the derivative iron or steel product in question is explicitly listed in that specific subdivision. If the product does not meet this criterion, or if it falls under the exclusion mentioned in the description (heading 9903.81.92), it would be classified elsewhere.