Classification

Chapter 99

Also known as: Chapter 99 HTS · 9903 · Chapter 99 HTSUS

Chapter 99 is the US-only HTS chapter where temporary tariff measures are applied, including Section 301, Section 232, and IEEPA duties, declared as a second 9903 line on the entry.

Chapter 99 is the U.S.-only chapter of the HTSUS where temporary tariff measures are applied. Unlike Chapters 1 to 97, which are internationally harmonized, Chapter 99 contains the special provisions that implement Section 301, Section 232, Section 122, IEEPA tariffs, Miscellaneous Tariff Bill (MTB) reductions, and other temporary measures. Its provisions live in the 9903, 9904, and 9905 subheading ranges.

How it works on an entry

When merchandise is subject to a Chapter 99 provision, the importer declares two classifications on the Entry Summary:

  1. The Chapter 1 to 97 classification, which sets the underlying duty rate, country-of-origin marking, and statistical reporting
  2. The applicable Chapter 99 number, which applies the additional measure

The Chapter 99 duty is assessed on top of the underlying rate, and multiple Chapter 99 lines can stack on a single entry (for example, a Section 301 line and a Section 232 line together).

Worked example

Chinese-origin furniture entered under heading 9403.20.00:

  • Underlying Column 1 General rate: 0%
  • Chapter 99 line 9903.88.01 (Section 301 List 1): +25% ad valorem

On a $100,000 entry, the base duty is $0 but the Chapter 99 line adds $25,000. The MPF and, for ocean shipments, the HMF are still owed on top.

Chapter 99 is highly dynamic: provisions are frequently added, modified, or expired by USTR, Commerce, or Presidential Proclamation. See the Section 301 and Section 232 program pages for current 9903 provisions, and the Chapter 99 tariff page for the full subheading list. Customs brokers must stay current to compute duty correctly.

Frequently asked questions

What is Chapter 99 of the HTS used for?
Chapter 99 is a U.S.-only chapter for temporary tariff modifications. It is where Section 301, Section 232, Section 122, and IEEPA tariffs, plus Miscellaneous Tariff Bill reductions, are applied, using 9903-series subheadings declared alongside the normal Chapter 1 to 97 classification.
Do I still need a regular HTS code if a Chapter 99 provision applies?
Yes. You always declare the underlying Chapter 1 to 97 classification, which sets the base duty rate and statistical reporting, and then add the Chapter 99 (9903) line. The Chapter 99 duty is charged in addition to the underlying rate.
Where do Section 301 and Section 232 tariffs appear on an entry?
As Chapter 99 lines. Section 301 tariffs are applied through 9903.88 and related subheadings; Section 232 steel and aluminum tariffs through 9903.80 and 9903.85 ranges. Each is reported as a separate line on top of the base classification.

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Related Terms

HTS Code

A 10-digit numeric code used to classify imported merchandise into the United States and determine the duty rate.

Section 301 Tariffs

Punitive tariffs imposed by USTR under the Trade Act of 1974 to address unfair foreign trade practices — most prominently against China since 2018.

Section 232 Tariffs

Tariffs imposed by the President under the Trade Expansion Act of 1962 when imports threaten to impair U.S. national security — most prominently on steel, aluminum, and derivative products.

Section 122 Tariffs

A presidential authority under the Trade Act of 1974 to impose temporary across-the-board import surcharges of up to 15% to address large and serious U.S. balance-of-payments deficits.

IEEPA Tariffs

Tariffs imposed by the President under the International Emergency Economic Powers Act (50 U.S.C. § 1701) after declaring a national emergency — used in 2025 for fentanyl, border, and reciprocal tariffs and subsequently narrowed by federal court litigation.
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