HTS Codes / Chapter 99

9903.02.01

Articles the product of any country determined by U.S. Customs and Border Protection to have been transshipped to evade applicable duties under section 2 of Executive Order [Insert EO number], as amended [<b>Compiler's note: [Insert EO Number] refers to Executive Order 14326, 90 Fed. Reg. 37963.]</b>

Duty rates

General (MFN)

The duty provided in the applicable subheading + 40%

Special programs

The duty provided in the applicable subheading + 40%

Column 2 (non-MFN)

The duty provided in the applicable subheading

“General” applies to imports from most trading partners under normal trade relations. “Special” lists products eligible for reduced or duty-free treatment under programs like GSP, USMCA, CAFTA-DR, or individual free-trade agreements. “Column 2” applies to imports from countries without normal trade relations (currently Cuba and North Korea).

Chapter 99

Temporary legislation; temporary modifications (Section XXII — Special classification and temporary provisions)