9903.03.08—Section 122 USMCA Mexico Exclusion
Overlay rate
Free
Stacks on top of the base HTSUS rate of the product
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Plain-English explanation
HTS 9903.03.08 is a Chapter 99 tariff modification under Section 122 USMCA Mexico Exclusion. When a base 10-digit code falls within this provision's scope, it imposes free on top of the underlying base duty. It applies only to imports from MX. 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
USMCA Mexico — goods entered free of duty under general note 11
How to use this provision
When and how this overlay shows up at entry
Chapter 99 provision 9903.03.08 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 9903.03.08 on a separate line so its rate stacks on top.
Target countries
Applies only to imports from these countries
Related Chapter 99 codes(10)
Other Section 122 USMCA Mexico Exclusion provisions in Tandom's catalog
9903.03.01Section 122 Surcharge — 10% ad valorem on articles the product of any foreign country9903.03.02Goods 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 119903.03.09CAFTA-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 9903.03.08?
HTS 9903.03.08 is a Chapter 99 tariff modification under Section 122 USMCA Mexico Exclusion. 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: USMCA Mexico — goods entered free of duty under general note 11
What rate does HTS 9903.03.08 apply?
The provision states: "Free" 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 9903.03.08 apply to?
9903.03.08 applies only to imports from: MX.
Is HTS 9903.03.08 currently active?
Yes — 9903.03.08 is currently active (effective 2026-02-24) and is scheduled to expire 2026-07-24 unless extended.
How do I use HTS 9903.03.08 when filing?
9903.03.08 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 9903.03.08 on a separate line so its rate stacks on top.
Source
Authoritative citation that established this provision
db-change-proposal:s122-relevant-families:2026-05-10
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