CHAPTER 99 · LEGAL NOTES
Chapter 99
The 3011 legal notes below govern classification under Chapter 99. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 2026
Additional U.S. notes
Note 0
Additional U.S. Note 0: 003-0.018 mm, linseed oil absorption ml/g, surface area less than 80 m²/g, and pore volume less than 0.1 ml/g (CAS No. 7631-) (provided for in subheading 2811.22.10) 1/ 9902.01.31 On or before 12/31/2020 Free No change No change 1/ Entirely spherical silicon dioxide micro-spheres, certified by the importer as having mean particle size of 3 to 18 micrometers (µm), linseed oil absorption 150 to 400 ml/g, microbial count less than 100 cfu/g, mold count less than 100 cfu/g, heavy metals less than 20 ppm, surface area 300 to 800 m²/g and pore volume of 0.8 to 2.5 ml/g (CAS No. 7631-) 1/ 9902.01.32 On or before 12/31/2020 Free No change No change 1/ Thionyl chloride (CAS No. 7719-) (provided for in 1/ 9902.01.33 On or before 12/31/2020 Free No change No change 1/ Chromium(III) oxide (CAS No. 1308-) (provided for in 1/ 9902.01.34 On or before 12/31/2020 Free No change No change 1/ Iron(III) oxide (Pigment red 101) (CAS No. 1309-) 1/ 9902.01.35 On or before 12/31/2020
Note 1
Additional U.S. Note 1: The provisions of this chapter relate to legislation and to executive and administrative actions pursuant to duly constituted authority, under which: a. One or more of the provisions in chapters 1 through 98 are temporarily amended or modified; or. b. Additional duties or other import restrictions are imposed by, or pursuant to, collateral legislation.
Note 1
Additional U.S. Note 1: The duties provided for in this subchapter are cumulative duties which apply in addition to the duties, if any, otherwise imposed on the articles involved.The duties provided for in this subchapter apply only with respect to articles entered during the period specified in the last column.
Note 14
Additional U.S. Note 14: 27¢/ liter2/ No change (A) Free (CA, IL, MX) See U.S. note 3 to this subchapter (E) See U.S. note 3(e) (CO, PE)
Note 14
Additional U.S. Note 14: 27¢/ liter2/ 1/ 1/ See chapter 99 statistical note 1. 2/ See subchapter I, U.S. note 1. 1 99 - - 3 Note:The shaded areas indicate the provision has expired Effective Period Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Ethyl tertiary-butyl ether (provided for in subheading
Note 2
Additional U.S. Note 2: Unless the context requires otherwise, the general notes and rules of interpretation, the section notes, and the notes in chapters 1 through 98 apply to the provisions of this chapter.
Note 2
Additional U.S. Note 2: For purposes of heading 9901.00.50, the phrase "is suitable for any such uses" does not include ethyl alcohol (provided for in subheadings 2207.10.60 and 2207.20) that is certified by the importer of record to the satisfaction of the Commissioner of Customs (hereinafter in this note referred to as the "Commissioner") to be ethyl alcohol or a mixture containing such ethyl alcohol imported for uses other than liquid motor fuel use or use in producing liquid motor fuel related mixtures. If the importer of record certifies nonliquid motor fuel use for purposes of establishing actual use or suitability under heading 9901.00.50, the Commissioner shall not liquidate the entry of ethyl alcohol until he is satisfied that the ethyl alcohol has in fact not been used for liquid motor fuel use or use in producing liquid motor fuel related mixtures.
Note 3
Additional U.S. Note 3: For purposes of heading 9901.00.50, and the symbol "E" in parentheses following the column 1 special rate of duty "See U.S. note 3 to this subchapter" for such heading, duty-free treatment shall be accorded to ethyl alcohol or a mixture thereof when entered from an insular possession or beneficiary country to the extent provided for in this note. (a) Ethyl alcohol or a mixture thereof that is produced by a process of full fermentation in an insular possession of the United States or beneficiary country enumerated in subdivision (d)(iv) of this note shall be treated as being an indigenous product of that possession or country and shall be eligible for duty-free treatment.
Note 5
Additional U.S. Note 5: 99¢/ liter 1/ 2/ 1/ See chapter 99 statistical note 1. 2/ See subchapter I, U.S. note 1. 1 99 - - 4 Note:The shaded areas indicate the provision has expired SUBCHAPTER TEMPORARY REDUCTIONS IN RATES OF DUTY 99-II-1
Statistical notes
Note 1
Statistical Note 1: For statistical reporting of merchandise provided for herein: a. Unless more specific instructions appear in the subchapters of this chapter, report the 8-digit heading or subheading number (or 10-digit statistical reporting number, if any) found in this chapter in addition to the 10-digit statistical reporting number appearing in chapters 1 through 97 which would be applicable but for the provisions of this chapter; and b. The quantities reported should be in the units provided in chapters 1 through 97.
Note 2
Statistical Note 2: For those headings and subheadings herein for which no rate of duty appears (i.e., those headings and subheadings for which an absolute quota is prescribed), report the 8-digit heading or subheading number herein followed by the appropriate 10-digit statistical reporting number from chapters 1 through 97. The quantities reported should be in the units provided in chapters 1 through 97. NOTICE TO EXPORTERS The statistical reporting numbers contained in this chapter apply only to imports and may not be reported on Shipper's Export Declarations. See Notice to Exporters preceding chapter 1. SUBCHAPTER TEMPORARY LEGISLATION PROVIDING FOR ADDITIONAL DUTIES 99-I-1
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The product referenced in this heading is likely classifiable in HTS subheading 2920.29.00, effective January 1, 2017; consult Customs for more information.
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Note that this provision and heading 9902.03.81 refer to products with the same CAS registry number. It is suggested that importers choose the heading that matches their shipment's invoice description, and consult U.S. Customs and Border Protection with any questions that arise.
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Note that this provision and heading 9902.03.80 refer to products with the same CAS registry number. It is suggested that importers choose the heading that matches their shipment's invoice description, and consult U.S. Customs and Border Protection with any questions that arise.
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Note: provision should probably refer only to the 8-digit subheading number.
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Subheading 2922.49.40 was deleted from the tariff schedule; subheading 2922.49.49 likely covers the product named in this heading. Consult U.S. Customs and Border Protection concerning the use of this duty reduction provision.
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Information received from U.S. Customs and Border Protection indicates that the product named in this heading may now be classified in subheading 2931.39.00, as a result of international tariff changes. Consult Customs officials concerning the use of this duty reduction provision.
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Compiler's note: Probably should reference subheading 2934.10.10. Consult U.S. Customs and Border Protection for more assistance.
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Subheading 3824.90.92 was deleted from the tariff schedule; subheading 3824.99.92 likely covers the product named in this heading. Consult U.S. Customs and Border Protection concerning the use of this duty suspension provision.
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Subheading 3824.90.92 was deleted from the tariff schedule; subheading 3824.99.92 likely covers the product named in this heading. Consult U.S. Customs and Border Protection concerning the use of this duty reduction provision.
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Subheading 3907.60.00 was deleted from the tariff schedule; the product named in the heading may be classifiable in subheading 3907.61.00 or 3907.69.00. Consult U.S. Customs and Border Protection relating to the use of this duty suspension provision.
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Effective July 21, 2022 through December 31, 2022.
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See chapter 99 statistical note 1.
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Effective July 21, 2022 through December 31, 2022.
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See chapter 99 statistical note 1.
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Effective July 21, 2022 through December 31, 2022.
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See US note 17(d) for staged duty rates for 9903.45.01 and 17(e) for 9903.45.02.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See note 17(h) to this subchapter.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See note 18(f) for staged duty rates for 9903.45.22 and 18(h) for 9903.45.25.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 2.
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See chapter 99 statistical note 2.
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See chapter 99 statistical note 2.
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See chapter 99 statistical note 2.
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See chapter 99 statistical note 2.
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See chapter 99 statistical note 2.
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See chapter 99 statistical note 2.
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See chapter 99 statistical note 2.
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See chapter 99 statistical note 2.
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See chapter 99 statistical note 2.
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See chapter 99 statistical note 1.
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The provisions of this heading and referenced note have expired.
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Effective period extended only for subdivisions (2), (7), (11), (29), (30) and (31) of note 20(h) to this subchapter.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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Subdivisions (t) and (u) of note 20 to this chapter and heading 9903.88.16 are suspended.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
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See chapter 99 statistical note 1.
Applies to
Classify under Chapter 99 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.