9903.81.98 - Except as provided in heading 9903.81.92, derivative iron or steel products of the United Kingdom provided for in the tariff subheadings enumerated in subdivision (u) 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 + 25% |
| Special Rate of Duty (Column 1 - Special) | The duty provided in the applicable subheading + 25% |
| Column 2 Rate of Duty | The duty provided in the applicable subheading + 25% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9903.81.98, specifically addresses derivative iron or steel products originating from the United Kingdom. These products are subject to special classification provisions outlined within subdivision (u) of note 16 to this subchapter. The "derivative" nature implies that these are iron or steel products that have undergone some form of processing or transformation from their basic forms, as opposed to raw or primary iron and steel materials.
This classification is distinct from the vast majority of HTS categories which cover specific goods by material, function, or type (e.g., Chapter 01 for live animals). Its placement within Chapter 99 signifies its temporary or conditional nature, often related to trade agreements, quotas, or specific import restrictions. Unlike broader categories that might encompass all iron and steel products, 9903.81.98 is highly specific, requiring confirmation of both the product's derivative iron or steel nature and its country of origin as the United Kingdom.
As a leaf node, this category does not have further subcategories. Therefore, classification hinges on accurately identifying the product as a derivative iron or steel item from the UK and ensuring it aligns with the conditions stipulated in note 16(u). Importers should carefully review the definition of "derivative iron or steel products" as applied within this specific note and verify that the goods in question meet all stipulated requirements, especially in relation to any exceptions noted in heading 9903.81.92.