CHAPTER 99 · TRADE MEASURE CODE

9903.88.04

Active

9903.88.04 implements Section 301 List 2 on goods of China origin, adding +25% on top of the base HTS duty. It is effective August 23, 2018.

Data provenance: Rates from HTS Revision 16 (Aug 15, 2026); trade measures verified against CBP CSMS and Federal Register notices through Aug 15, 2026.

Additional rate

+25%

Status

Active

Applies to

China

Base codes paired

10

What 9903.88.04 implements

Except as provided in headings 9903.88.33, 9903.88.34, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(g) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(g)

HTS legal text: Except as provided in headings 9903.88.33, 9903.88.34, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(g) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(g)

List: List 2 Effective window: effective August 23, 2018
Glossary: Section 301 List 2 → All Section 301 List 2 codes →

Base HTS codes 9903.88.04 pairs with

10 linked base codes. Open a base code, then add /from/<country> to see the computed duty.

Active exclusions

9903.88.04

2020-11426

Effective September 24, 2018

Related CBP rulings

N355121 November 12, 2025

The tariff classification of a seat from China

Item 7969850, the “Slope Dining Chair” is an integrated upholstered seat foundation and backrest affixed to a powder coated iron frame. Seating is provided for a single individual. The seat contains no armrests. The seat foundation deck and

N353020 September 15, 2025

The tariff classification of a seat from China

Item 612981-V1, the “Quicksilver Low Beach Chair,” is a folding outdoor seat constructed of a powder coated steel frame and 100% polyester textile seating and backing material. The seat armrests and headrest have foam cushions encased in re

N352649 August 28, 2025

The tariff classification of a seat from China

Item SC-54897, the “Boat Seat,” is a folding aluminum metal frame upholstered seat. The seat will be mounted to a pedestal post that is permanently affixed to the structural frame of a fishing boat. Seating will be provided for a single ind

N351474 August 11, 2025

The tariff classification of an ethernet switch from China

The merchandise under consideration is described as an ethernet switch, Model Name: Orange D2, which is a simple two-port switch bringing ethernet connectivity to any supported Verifone device with a dual role USB interface for connecting t

N350933 July 28, 2025

The tariff classification of a seat from China

Item VB35044, the “Water Lilies Decorative Garden Stool,” is a welded metal frame seat constructed of 100% percent recycled aluminum. The seat contains no upholstery, no cushions, no backrest, and no armrests. Seating is provided for a sing

N344234 December 4, 2024

The tariff classification of a storage shed from China

The tariff classification of a storage shed from China

Frequently asked questions

What is 9903.88.04?

9903.88.04 is a U.S. Harmonized Tariff Schedule Chapter 99 subheading that implements Section 301 List 2 on goods of China origin. It adds +25% on top of the duty in the underlying base HTS subheading. It is effective August 23, 2018.

Does 9903.88.04 apply to 2931.90.90?

2931.90.90 (Other) is among the base HTS codes linked to 9903.88.04. Whether the measure is owed on a specific entry also depends on the country of origin (Section 301 List 2 applies to China) and any applicable exclusion. See the duty-by-origin page for the computed rate.

Where does this come from, and how current is it?

Rates from HTS Revision 16 (Aug 15, 2026); trade measures verified against CBP CSMS and Federal Register notices through Aug 15, 2026.

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