9802.00.50.10—Articles for which duty free treatment is claimed under U.S. note 2(b) to this subchapterGeneral
A duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)
Column 2
A duty upon the value of the repairs oralterations (see U.S. note 3 of this subchapter)
Special
Free (AU,BH,CL, CO,IL,JO,KR,MA,OM,P,PA, PE,S,SG) A duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter) (B,C,)
HTS 9802.00.50.10 is the U.S. Harmonized Tariff Schedule classification for Articles for which duty free treatment is claimed under U.S. note 2(b) to this subchapter. It's a 10-digit statistical line in Chapter 98: Special classification provisions, Section XXII: Special Classification Provisions; Temporary Legislation; Temporary Modifications Proclaimed Pursuant to Trade Agreements Legislation; Additional Import Restrictions Proclaimed Pursuant to Section 22 of the Agricultural Adjustment Act, as Amended, used by U.S. Customs and Border Protection to determine the duty rate at entry. 10 Chapter 99 tariff modifications currently stack on top of the base rate.
New to HTS codes? Read our guide on how HTS classification works →
Chapter 99 overlays that stack on the base rate
| Code | Authority | Rate |
|---|---|---|
| 9903.03.02 | section_122 | Free |
| 9903.03.03 | section_122 | Free |
| 9903.03.04 | section_122 | Free |
| 9903.03.05 | section_122 | Free |
| 9903.03.06 | section_122 | Free |
| 9903.03.07 | section_122 | Free |
| 9903.03.08 | section_122 | Free |
| 9903.03.09 | section_122 | Free |
| 9903.03.01 | section_122 | 10% ad valorem |
| 9903.89.10 | section_301 | The duty provided in the applicable subheading + 25% |
Past CBP decisions classifying real products under this HTS code. Useful precedent when classifying a similar product — each ruling shows how CBP interpreted the code for a specific case.
The Classification, User Fees and Country of Origin Marking of a Footwear Upper from the Dominican Republic; CBI-2
The Country of Origin Marking and Classification of Heel Pads, CBI-2, Made in USA, Misleading Marking? Dear Mr. Rodriquez:
The tariff classification, user fees and country of originmarking of footwear uppers from the Dominican Republic; CBI-2
The tariff classification of a boot upper from the DominicanRepublic; CBI-2
The tariff classification, user fees and country of originmarking of a boot upper from the Dominican Republic; CBI-2
Source: CBP CROSS (view all rulings on rulings.cbp.gov →)
HTS 9802.00.50.10 is the U.S. Harmonized Tariff Schedule classification for Articles for which duty free treatment is claimed under U.S. note 2(b) to this subchapter. It belongs to Chapter 98 of the HTSUS.
The general (Column 1) duty rate for HTS 9802.00.50.10 is A duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter). This is the most-favored-nation (MFN) rate that applies to imports from World Trade Organization member countries.
Yes. Imports of HTS 9802.00.50.10 from countries party to a trade program (such as USMCA, KORUS, GSP, or the African Growth and Opportunity Act) may qualify for the special rate: Free (AU,BH,CL, CO,IL,JO,KR,MA,OM,P,PA, PE,S,SG) A duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter) (B,C,). Eligibility depends on rules of origin and certification.
The Column 2 rate for HTS 9802.00.50.10 is A duty upon the value of the repairs oralterations (see U.S. note 3 of this subchapter). This rate applies to imports from countries that do not have normal trade relations with the United States (currently Cuba and North Korea).
Yes — HTS 9802.00.50.10 is covered by section_122 provision 9903.03.02 (Free). 9 additional overlays also touch this code. Open the code page for the full overlay stack with effective dates and country scopes.
No active AD/CVD orders currently flag HTS 9802.00.50.10 in Tandom's catalog. Tandom monitors Federal Register notices daily; a flag will appear here within 24h of any new order's publication.
Free Trade Agreement and special-program eligibility
Tandom guides relevant to this code
How to read, order, and report Chapter 99 HTS codes alongside the base classification on a US entry summary in 2026. The full stacking ladder for brokers and compliance teams.
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Where trade compliance APIs fit in a broker's filing pipeline: HTS classification, duty calculation, AD/CVD scope match, and post-summary corrections.
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What changed for low-value DTC and ecommerce shipments after Section 321 de minimis was suspended in 2025. Filing, fees, and duty math through 2027.
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A working guide to the inputs, the layers, and the math behind a US entry summary in 2026. Written for brokers, forwarders, and importer compliance teams.
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What the 178 active Section 301 exclusions cover, how to claim 9903.88.69 on an entry, and what changes when the November 10, 2026 deadline passes.
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Drop the Tandom Duty Calculator API into a TMS, broker software, or in-house ERP. Code samples, the response shape, and ACE reporting order, in 2026.
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