9903.88.61 - Effective with respect to entries on or after October 2, 2020, and through December 31, 2020, articles the product of China, as provided for in U.S. note 20(nnn) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty | The duty provided in the applicable subheading |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | N/A |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 9903.88.61, pertains to specific articles originating from China that were subject to special tariff treatment between October 2, 2020, and December 31, 2020. Its scope is narrowly defined by U.S. note 20(nnn) to the relevant subchapter and requires that an exclusion from additional tariffs be granted by the U.S. Trade Representative for each individual item classified under this code. Therefore, this code does not represent a general category of goods but rather a temporary modification for items that met stringent exclusion criteria during a specific period.
Unlike the broad product categories found in chapters 01 through 98 of the HTS, which classify goods based on their inherent physical characteristics, materials, or intended use, this entry falls under Chapter 99, "Temporary legislation; temporary modifications proclaimed pursuant to trade agreements legislation." This distinction is critical; Chapter 99 codes are not descriptive of the goods themselves but rather reflect specific policy actions, such as temporary tariff exclusions, retaliatory tariffs, or special reporting requirements, superimposed on the standard HTS classification. Therefore, its sibling categories, such as live animals (0101-0105), are fundamentally different in their purpose and classification logic.
As a leaf node, HTS 9903.88.61 has no further subcategories. The classification is solely determined by the product's origin (China), the date of entry falling within the specified window, and the critical requirement of having an explicit exclusion granted by the U.S. Trade Representative under U.S. note 20(nnn). Any article that does not meet all these precise criteria would not be classified under this specific code and would instead be subject to the general tariff treatment applicable to its product category in other chapters of the HTS.