9903.04.60—Section 232 Pharmaceuticals
Published rate notation
The duty provided in the applicable subheading + 100%
Active for entries on or after 2026-09-29; no expiration is on file.
Tandom · Duty calculator
Check this provision by 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 9903.04.60 is a Chapter 99 tariff modification under Section 232 Pharmaceuticals. For a qualifying entry during this provision's effective period, the published rate notation is the duty provided in the applicable subheading + 100%; 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. Active for entries on or after 2026-09-29; no expiration is on file.
Illustrative rate mechanics for a qualifying entry
This catalog record does not establish an additive rate relationship, so the page preserves the published notation without adding it to the base rate. Active for entries on or after 2026-09-29; no expiration is on file. 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
Except as provided in heading 9903.04.61, patented pharmaceutical articles as provided for in subdivisions (c) and (d) of U.S. note 40 to this subchapter (100%; note 40(d): where the column 1 rate is below 100 percent the sum of the column 1 rate and this additional duty totals 100 percent). Effective 2026-09-29 generally; 2026-07-31 for companies listed in Proclamation 11020 Annex III (company-level — assert via importer review).
How to use this provision
Filing mechanics during the provision's effective period
Chapter 99 provision 9903.04.60 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 9903.04.60 on a separate line.
Target countries
Published country scope for entries during the provision's effective period
Published scope: all countries
Related Chapter 99 codes(24)
Other Section 232 Pharmaceuticals provisions in Tandom's catalog
9903.04.62Patented pharmaceutical articles that are the product of Japan, of a European Union member country, of South Korea, of Switzerland, or of Liechtenstein as provided for in subdivisions (c) and (f) of U.S. note 40 to this subchapter (15%)Active9903.04.63Patented pharmaceutical articles that are the product of the United Kingdom as defined in subdivisions (c) and (g) of U.S. note 40 to this subchapter (+0% per Rev 16; Proc 11020 cl. (3)(c) sets 10% reducing to zero to the extent required by the US-UK agreement)Active9903.04.64Patented pharmaceutical articles subject to a qualifying onshoring plan approved by the Secretary of Commerce, as provided for in subdivisions (c) and (h)(i) of U.S. note 40 to this subchapter (+20%; increases to 100% on 2030-04-02 per Proc 11020 cl. (3)(b))Active9903.08.20Articles provided for in the enumerated provisions of subdivision (c) of U.S. note 43 to this subchapter that are not for use in or with the products described therein (No change; claim-gated exclusion from headings 9903.08.21 through 9903.08.26 for articles in the note 43(c) subheadings that are not for UAS use)Frequently asked questions
What is HTS 9903.04.60?
HTS 9903.04.60 is a Chapter 99 tariff modification under Section 232 Pharmaceuticals, not a product classification. Its published scope describes when it can modify the duty treatment of a base 10-digit HTS code. Scope text: Except as provided in heading 9903.04.61, patented pharmaceutical articles as provided for in subdivisions (c) and (d) of U.S. note 40 to this subchapter (100%; note 40(d): where the column 1 rate is below 100 percent the sum of the column 1 rate and this additional duty totals 1…
What rate does HTS 9903.04.60 apply?
The provision's published rate notation is: "The duty provided in the applicable subheading + 100%" 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 9903.04.60?
The published country scope for 9903.04.60 lists all countries, subject to carve-outs in parallel Chapter 99 provisions or the source text.
Is HTS 9903.04.60 currently active?
Source
Authoritative citation that established this provision
Proc-11020;FR-2026-06956;91-FR-18183;HTSUS-2026-Rev16-note-40;extraction-run:pharma-s232-20260823
Open on federalregister.govLearn 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.
Open resource
How to calculate US import duties
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.
Open resource