9903.88.15 - Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | The duty provided in the applicable subheading + 7.5% |
| 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, 9903.88.15, addresses a specific subset of articles originating from China. It acts as a conditional exception within the broader framework of Section XXII, which deals with special classification provisions, temporary legislation, and trade agreement modifications. The key characteristic of goods classified here is their origin from China and their inclusion within the specific enumerations outlined in U.S. Note 20(r) and (s) to this subchapter. Crucially, this provision is defined by what it *excludes*, referencing a lengthy list of other 9903.88 subheadings that represent specific exemptions or alternative treatments for certain Chinese-origin goods.
Unlike sibling categories which would typically classify goods based on their inherent physical characteristics, material composition, or intended use (e.g., live animals in Chapters 01-05), this category is purely a tariff measure. It does not describe a type of merchandise in the conventional sense but rather a specific treatment applied to certain goods based on their origin and existing trade policy measures. Its purpose is to apply a particular tariff treatment to a broad range of Chinese-origin products, while simultaneously acknowledging and carving out numerous exceptions for goods that fall under other, more specific, tariff codes within the 9903.88 series.
As this is a leaf node in the HTS structure, there are no further subcategories branching from 9903.88.15. The classification's scope is therefore entirely defined by the conditions stated in its description and the associated U.S. Notes. Determining classification under this code requires a meticulous review of the goods in question to ensure they are indeed of Chinese origin and *not* covered by any of the explicitly excluded 9903.88.xx subheadings, such as those identified by the references to 9903.88.39 through 9903.88.69.