9903.03.01—Section 122 Surcharge
Published rate notation
10% ad valorem
Expired for entries on or after 2026-07-24.
Tandom · Duty calculator
Check a historical entry date
Pick a mapped 10-digit code and enter origin, value, and entry date. The calculator determines which Chapter 99 measures apply to that scenario; it does not force this provision into the result.
Plain-English explanation
HTS 9903.03.01 is a Chapter 99 tariff modification under Section 122 Surcharge. For a qualifying entry during this provision's effective period, the published rate notation is 10% ad valorem; the source instructions determine how that notation relates to the underlying base duty. Its published country scope lists all countries, subject to any carve-outs in parallel provisions or the source text. Expired for entries on or after 2026-07-24. Tandom maps 14 base HTS codes to this provision for catalog screening; a dated calculator scenario determines whether it applies.
Historical or scheduled rate mechanics
This catalog record does not establish an additive rate relationship, so the page preserves the published notation without adding it to the base rate. Expired for entries on or after 2026-07-24. The calculator checks the selected entry date and shipment facts before including any Chapter 99 provision.
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
Filing mechanics during the provision's effective period
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 during its effective period and a shipment matches the country and date conditions, the broker declares the base code at entry and follows the source instructions for reporting 9903.03.01 on a separate line.
Worked example
Published notation shown without assuming an additive rate
For an illustrative $10,000.00 entry during a period when this provision is in effect, assume an importer files 9802.00.40.20 (internal combustion engines) from a country in the published scope and all product conditions are met. The published rate notation is 10% ad valorem and the base HTSUS rate is A duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter). The catalog does not carry a structured additive relationship for this provision, so this example does not add the displayed percentage to the base rate. Expired for entries on or after 2026-07-24.
No numeric total is shown because a published percentage alone does not establish whether the provision is additive, total, or otherwise conditional. Use the calculator for a dated scenario.
Opens the Tandom calculator with HTS 9802.00.40.20 pre-filled. Confirm the country, shipment value, and entry date to build an itemized duty and customs-fee estimate.
Target countries
Published country scope for entries during the provision's effective period
Published scope: all countries
Mapped base HTS codes(14)
Base 10-digit codes mapped to this provision for catalog screening.
9802.00.40.20Internal combustion enginesA duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)9802.00.40.40OtherA duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)9802.00.50.10Articles for which duty free treatment is claimed under U.S. note 2(b) to this subchapterA duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)9802.00.50.30Internal combustion enginesA duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)9802.00.50.60OtherA duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)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, 2026Expired9903.03.03Annex II product exclusions — articles classifiable in enumerated subheadingsExpired9903.03.04Specific products — etrogs, acai, coconut water, religious articlesExpired9903.03.05Civil aircraft and parts per General Note 6Expired9903.03.06Section 232 non-stacking — articles subject to headings 9903.74-9903.85 or 9903.94Frequently asked questions
What is HTS 9903.03.01?
HTS 9903.03.01 is a Chapter 99 tariff modification under Section 122 Surcharge, not a product classification. Its published scope describes when it can modify the duty treatment of a base 10-digit HTS code. 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's published rate notation is: "10% ad valorem" Tandom's catalog does not identify this record as an additive rate, so consult the source instructions for how the notation relates to the base HTSUS rate. Use the Tandom calculator for a dated scenario.
What country scope is listed for HTS 9903.03.01?
The published country scope for 9903.03.01 lists all countries, subject to carve-outs in parallel Chapter 99 provisions or the source text.
Is HTS 9903.03.01 currently active?
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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What changed for low-value shipments after de minimis suspension
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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