9903.88.26 - Articles the product of China, as provided for in U.S. note 20(ee) 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, 9903.88.26, specifically covers articles that are the product of China and fall under the provisions outlined in U.S. Note 20(ee) to this subchapter. This designation signifies that these goods are subject to specific trade restrictions or additional duties as proclaimed under relevant trade legislation, particularly those related to Section 22 of the Agricultural Adjustment Act. The classification is determined by the country of origin (China) and the specific product's inclusion within the enumerated list of goods that are subject to these special provisions.
Unlike the numerous preceding chapters that classify goods based on their inherent physical characteristics, materials, or intended use (such as live animals in Chapter 01), this category is a temporary or special provision. Its existence and applicability are dictated by external proclamations and trade policies rather than the fundamental nature of the goods themselves. Therefore, the classification here is not about "what the product is" in a material sense, but rather "what the product is subject to" due to its origin and trade status.
As a leaf node, HTS Code 9903.88.26 has no further subdivisions. Classification under this code is definitive for any article meeting the criteria of being a product of China and being specifically listed or referenced in U.S. Note 20(ee). Importers must consult the full text of U.S. Note 20(ee) to ascertain precisely which Chinese-origin goods are covered by this specific tariff item and what duties or restrictions apply.