9903.88.27 - Articles the product of China, as provided for in U.S. note 20(ff) to this subchapter

This HTS code, 9903.88.27, is a temporary tariff provision specifically designated for articles that are the product of China and fall under the scope of U.S. Note 20(ff) to Chapter 99. This classification is part of the "Special Classification Provisions" section and serves as a mechanism for implementing specific trade policy measures, often related to tariffs and import restrictions. Unlike the primary HTS chapters that classify goods based on their inherent physical characteristics and intended use (such as Chapter 01 for live animals), this category is defined by its origin and specific policy designation rather than the nature of the goods themselves.

The core function of this classification is to track and potentially apply specific duties or restrictions to a defined set of Chinese-origin goods identified by U.S. Note 20(ff). While sibling categories at the same level (e.g., other 9903 codes) may represent different sets of temporary tariff measures or goods subject to other trade policies, 9903.88.27 is precisely delimited by its reference to U.S. Note 20(ff). This note, within the context of Chapter 99, is crucial for determining which specific articles are subject to the provisions of this HTS code.

As this is a leaf node, there are no further subcategories. Therefore, classification under 9903.88.27 hinges entirely on whether an imported article meets two primary criteria: first, it must be a product of China, and second, it must be explicitly enumerated or described within U.S. Note 20(ff) to the HTS, as that note specifies the exact articles covered by this particular tariff code. Importers must consult the detailed text of U.S. Note 20(ff) to confirm if their goods are subject to this classification.