9903.03.01—Section 122 Surcharge
Overlay rate
10% ad valorem
Stacks on top of the base HTSUS rate of the product
Tandom · Duty calculator
See this overlay in a real duty stack
Pick a covered 10-digit code below, plug in country and invoice value, and Tandom will compute the full landed cost with this overlay stacked on the base rate.
Plain-English explanation
HTS 9903.03.01 is a Chapter 99 tariff modification under Section 122 Surcharge. When a base 10-digit code falls within this provision's scope, it imposes 10% ad valorem on top of the underlying base duty. It applies universally to imports from every country, except as carved out by parallel provisions or country-specific exclusions. It is currently active, effective 2026-02-24, and is scheduled to expire 2026-07-24 unless extended.
Rate stack at entry
Description
Authoritative scope text from the U.S. Harmonized Tariff Schedule
Section 122 Surcharge — 10% ad valorem on articles the product of any foreign country
How to use this provision
When and how this overlay shows up at entry
Chapter 99 provision 9903.03.01 is a tariff modification — it doesn't classify a product on its own. When a base 10-digit HTS code falls within this provision's scope and a shipment matches the country and date conditions, the broker declares the base code at entry, then references 9903.03.01 on a separate line so its rate stacks on top.
Target countries
Applies universally to imports from all countries
All countries
Related Chapter 99 codes(10)
Other Section 122 Surcharge provisions in Tandom's catalog
9903.03.02Goods in transit — loaded before Feb 24, entered before close of Feb 28, 2026Inactive9903.03.03Annex II product exclusions — articles classifiable in enumerated subheadings9903.03.04Specific products — etrogs, acai, coconut water, religious articles9903.03.05Civil aircraft and parts per General Note 69903.03.06Section 232 non-stacking — articles subject to headings 9903.74-9903.85 or 9903.949903.03.07USMCA Canada — goods entered free of duty under general note 119903.03.08USMCA Mexico — goods entered free of duty under general note 119903.03.09CAFTA-DR textiles and apparel goods9903.03.10Donations — articles imported for combating combatant activities, terrorism, or humanitarian relief9903.03.11Informational materials — publications, films, artworks, news wire feedsFrequently asked questions
What is HTS 9903.03.01?
HTS 9903.03.01 is a Chapter 99 tariff modification under Section 122 Surcharge. It is not a product classification — it's an overlay code that stacks on top of a base 10-digit HTS code at entry. Scope text: Section 122 Surcharge — 10% ad valorem on articles the product of any foreign country
What rate does HTS 9903.03.01 apply?
The provision states: "10% ad valorem" That rate stacks on top of whatever the base HTSUS rate is for the underlying 10-digit code. Use the Tandom calculator to compute the full landed cost for any covered product.
Which countries does HTS 9903.03.01 apply to?
9903.03.01 applies universally to imports from all countries, except as carved out by parallel Chapter 99 provisions or country-specific exclusions referenced in the scope text.
Is HTS 9903.03.01 currently active?
Yes — 9903.03.01 is currently active (effective 2026-02-24) and is scheduled to expire 2026-07-24 unless extended.
How do I use HTS 9903.03.01 when filing?
9903.03.01 doesn't classify a product on its own. When a base 10-digit HTS code falls within this provision's scope and a shipment matches the country and date conditions, the broker declares the base code at entry, then references 9903.03.01 on a separate line so its rate stacks on top.
Learn more
Tandom guides relevant to this code
How Chapter 99 tariff layers stack on a single entry
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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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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