9903.88.04 - Except as provided in headings 9903.88.33, 9903.88.34, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(g) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(g)
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) | N/A |
| Column 2 Rate of Duty | N/A |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9903.88.04, classifies a broad range of articles that are products of the People's Republic of China. Its scope is defined by U.S. Note 20(g) to the subchapter, and it serves as a general tariff provision for Chinese goods not otherwise specified within a series of more specific exceptions. The exceptions themselves are enumerated by their respective HTS codes, indicating that this category captures goods that are subject to these particular temporary modifications unless they fall under one of the listed, more specific provisions.
Distinguishing this category from its siblings, which generally cover live animals like horses, cattle, swine, sheep, goats, and poultry, is crucial. HTS Chapter 99, where this code resides, is specifically dedicated to temporary legislation and modifications, including additional import restrictions. Therefore, 9903.88.04 functions as a special provision for goods originating from China and subject to these trade-related restrictions, rather than a classification based on the inherent nature or type of product as seen in the earlier chapters of the HTS.
As a leaf node, 9903.88.04 does not have further subcategories. Its practical application relies on the direct interpretation of the description and its associated U.S. notes, particularly U.S. Note 20(g). Importers must ascertain if their Chinese-origin goods are specifically excluded by one of the listed exception HTS codes (e.g., 9903.88.33, 9903.88.34, etc.). If the goods do not meet the criteria for any of these exceptions, they fall under the purview of 9903.88.04, indicating they are subject to the specific temporary import restrictions associated with this provision.