9903.91.07 - Effective with respect to entries on or after January 1, 2026, articles the product of China, as provided for in subdivision (h) of U.S. note 31 to this subchapter
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty | The duty provided in the applicable subheading + 50% |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | N/A |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9903.91.07, specifically covers articles that are products of China and fall under subdivision (h) of U.S. Note 31 to this subchapter. It is important to note that this provision is effective for entries made on or after January 1, 2026, indicating a temporary or evolving trade policy. The scope is defined by the specific conditions outlined within U.S. Note 31(h), which would detail the particular goods or circumstances that necessitate classification under this code.
Given that this is a temporary legislation category within Chapter 99, it does not directly classify goods based on their inherent physical characteristics or material composition, as do the primary HTS chapters (e.g., Chapter 01 for live animals). Instead, this classification is driven by external trade policy considerations, specifically related to goods originating from China and the application of temporary modifications or restrictions. Its distinction from sibling categories, which are typically found within the main HTS structure and describe distinct classes of merchandise, lies in its focus on a specific geopolitical origin and its temporary application status.
As this is a leaf node, there are no subcategories to introduce. The classification is precise and relies on meeting the criteria established by U.S. Note 31(h) in conjunction with the country of origin being China. Importers must consult the full text of U.S. Note 31 to accurately determine if their Chinese-origin goods are subject to this specific tariff provision for entries on or after January 1, 2026.