9903.88.23 - Articles the product of China, as provided for in U.S. note 20(bb) 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) | N/A |
| Column 2 Rate of Duty | N/A |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9903.88.23, pertains to specific articles that are the product of China and are subject to special import provisions as outlined in U.S. Note 20(bb) to this subchapter. This note designates particular goods that fall under temporary or retaliatory import restrictions, often stemming from trade policy actions. Therefore, goods classified here are not defined by their physical characteristics or standard end-use but rather by their origin (China) and their inclusion within a specific list of controlled items.
It is crucial to distinguish this category from the more numerous sibling categories found within Chapter 99. While other Chapter 99 codes may also represent temporary legislation or additional import restrictions, 9903.88.23 specifically targets articles of Chinese origin identified by U.S. Note 20(bb). This means that the classification is driven by a combination of country of origin and a unique identification within U.S. trade regulations, rather than the inherent nature of the goods themselves, which is common for many other HTS classifications.
As this is a leaf node, there are no further subcategories within 9903.88.23. Consequently, the classification is definitive once the conditions of U.S. Note 20(bb) are met. Importers must carefully consult U.S. Note 20(bb) to determine if their Chinese-origin merchandise falls within the scope of this specific tariff provision. Failure to do so may result in incorrect duty assessments and potential penalties.