9903.88.58 - Effective with respect to entries on or after September 20, 2020, and through December 31, 2020, articles the product of China, as provided for in U.S. note 20(kkk) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative

HTS Code 9903.88.58 specifically addresses articles originating from China that were subject to a temporary import restriction. This classification is applicable only to entries made between September 20, 2020, and December 31, 2020. Crucially, goods classified under this code must have received an exclusion granted by the U.S. Trade Representative and be further identified by U.S. Note 20(kkk) to the relevant subchapter.

Unlike the vast majority of HTS codes found within the Chapters 01-98, which classify goods based on their inherent physical characteristics, materials, or intended use, this category falls under Section XXII, "Special Classification Provisions." This section is reserved for temporary legislation and modifications. Therefore, the defining criterion for classification here is not the nature of the article itself, but rather its origin from China, the specific temporal window of entry, and the unique exclusion granted by the U.S. Trade Representative.

As a leaf node, HTS code 9903.88.58 does not have any further subdivisions. Its narrow scope is designed to capture a very specific set of goods that met stringent criteria for temporary import relief during a defined period. When faced with classifying an article, the primary step is to determine if it falls under the general tariff provisions. If not, and if the article is a product of China entered within the specified dates and has an applicable exclusion under U.S. Note 20(kkk), then this temporary classification becomes relevant.