9903.85.14—Section 232 Aluminum Derivative
Overlay rate
The duty provided in the applicable subheading + 25%
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 9903.85.14 is a Chapter 99 aluminum derivative tariff modification under Section 232 Aluminum Derivative. When a base 10-digit code falls within this provision's scope, it imposes the duty provided in the applicable subheading + 25% on top of the underlying base duty. It applies only to imports from GB. It has been in effect since 2025-03-12 with no expiration on file. It currently covers 34 base HTS codes in Tandom's catalog.
Rate stack at entry
Description
Authoritative scope text from the U.S. Harmonized Tariff Schedule
Except as provided in headings 9903.85.09, 9903.85.68 or 9903.85.70, derivative aluminum products of the United Kingdom, provided for in the tariff provisions enumerated in subdivision (r) of note 19 to thissubchapter
How to use this provision
When and how this overlay shows up at entry
Chapter 99 provision 9903.85.14 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 9903.85.14 on a separate line so its rate stacks on top.
Worked example
How this overlay applies to a real covered code
Imagine an importer files a $10,000.00 shipment of 7610.10.00.10 (windows and their frames) from a country in scope. The overlay rate of The duty provided in the applicable subheading + 25% stacks on top of the base HTSUS rate of 5.7%.
Base duty
$570.00
5.7% × $10,000.00
This overlay
$2,500.00
25% × $10,000.00
Total duty
$3,070.00
Plus AD/CVD if applicable
Opens the Tandom calculator with HTS 7610.10.00.10 and $10,000.00 pre-filled — add a country to compute the full landed cost.
Target countries
Applies only to imports from these countries
Affected base HTS codes(34)
Every covered 10-digit code this overlay stacks on.
7610.10.00.10Windows and their frames5.7%7610.10.00.20Thresholds for doors5.7%7610.10.00.30Other5.7%7610.90.00.20Sheet-metal roofing, siding, flooring, and roof guttering and drainage equipment5.7%7610.90.00.40Architectural and ornamental work5.7%7610.90.00.60Mobile homes5.7%7610.90.00.80Other5.7%7612.90.10.40With a circular cross section, of a kind used for aerosols5.7%7612.90.10.45Other5.7%7612.90.10.60Cans of a capacity exceeding 355 ml but less than 3.8 liters5.7%7612.90.10.90Other5.7%7615.10.20.15Bakeware (cookware not suitable for stove top use)3.1%7615.10.20.25Other3.1%7615.10.30.15Bakeware (cookware not suitable for stove top use)3.1%7615.10.30.25Other3.1%7615.10.50.20Bakeware (cookware not suitable for stove top use)3.1%7615.10.50.40Other3.1%7615.10.71.25Containers suitable for food preparation, baking, reheating or storage, 0.04 mm or more but not over 0.22 mm in thickness3.1%7615.10.71.30Bakeware (cookware not suitable for stove top use)3.1%7615.10.71.55Other3.1%7615.10.71.80Other3.1%7615.10.91.00Other3.1%7615.20.00.00Sanitary ware and parts thereof3.8%7616.10.90.30Threaded fasteners6%7616.10.90.90Other6%7616.99.10.00Luggage framesFree7616.99.51.20Laminated goods consisting of 2 or more flat-rolled sheets of aluminum held together with an adhesive or having a core of non-metallic material2.5%7616.99.51.30Ladders2.5%7616.99.51.40Venetian blinds and parts thereof2.5%7616.99.51.50Hangers and supports for pipes and tubes2.5%7616.99.51.60Castings2.5%7616.99.51.70Forgings2.5%7616.99.51.75Articles of wire2.5%7616.99.51.90Other2.5%Related Chapter 99 codes(24)
Other Section 232 Aluminum Derivative provisions in Tandom's catalog
9903.40.05Radial tires of a kind used on motor cars (other than racing cars), station wagons, sport utility vehicles, vans and on-the-highway light trucks (provided for in subheading 4011.10.10 or 4011.20.10)9903.40.10Other tires of a kind used on motor cars (other than racing cars), station wagons, sport utility vehicles, vans and on-the-highway light trucks (provided for in subheading 4011.10.50 or 4011.20.50)9903.74.01Medium- and heavy-duty vehicles as provided for in subdivision (b) of U.S. note 38 to this subchapter.9903.74.02Buses and other vehicles classified in HTSUS heading 8702 as provided for in subdivision (c) of U.S. note 38 to this subchapter.9903.74.03Medium- and heavy-duty vehicles, as provided for in subdivision (d) of U.S. note 38 to this subchapter.9903.74.05Articles as provided for in subdivision (e) of U.S. note 38 to this subchapter.9903.74.06Articles as provided for in subdivision (f) of U.S. note 38 to this subchapter.9903.74.07Medium- and heavy-duty vehicles, as provided for in subdivision (g) of U.S. note 38 to this subchapter.9903.74.08Medium- and heavy-duty vehicle parts, as provided for in subdivision (i) of U.S. note 38 to this subchapter.9903.74.09Medium- and heavy-duty vehicle parts, as provided for in subdivision (j) of U.S. note 38 to this subchapter.9903.74.10Articles as provided for in subdivision (k) of U.S. note 38 to this subchapter9903.74.11Section 232 MHDV Non-Stacking — articles in Note 38(i) auto parts scope that are NOT parts of medium- or heavy-duty vehicles. 0% additional duty. Proclamation 10984.9903.76.01Softwood timber and lumber products provided for in subdivision (b) of U.S. note 37 of this subchapter9903.76.02Upholstered wooden furniture products provided for in subdivision (d) of U.S. note 37 of this subchapter9903.76.03Completed kitchen cabinets and vanities and parts of kitchen cabinets and vanities provided for in subdivision (f) of U.S. note 37 of this subchapter9903.76.04Articles as provided for in subdivision (g) of U.S. note 37 of this subchapter9903.76.20Wood products of the United Kingdom as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter9903.76.21Wood products of Japan as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter9903.76.22Wood products of the European Union as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter9903.76.23Wood products of South Korea as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter9903.78.01Section 232 Copper — 50% ad valorem on copper content of semi-finished copper products (Note 35: headings 7406-7413) and copper derivative products (Note 36(b): headings 7415, 7418, 7419, plus 8544.42/49)9903.78.02Section 232 Copper — non-copper content remainder of articles classifiable under Notes 35/36(b)9903.79.01Semiconductor articles as provided for in subdivisions (a) and (b) of U.S. note 39 to this subchapter.9903.79.02Articles as provided for in subdivision (c) of U.S. note 39 to this subchapter.Frequently asked questions
What is HTS 9903.85.14?
HTS 9903.85.14 is a Chapter 99 tariff modification under Section 232 Aluminum Derivative. 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: Except as provided in headings 9903.85.09, 9903.85.68 or 9903.85.70, derivative aluminum products of the United Kingdom, provided for in the tariff provisions enumerated in subdivision (r) of note 19 to thissubchapter
What rate does HTS 9903.85.14 apply?
The provision states: "The duty provided in the applicable subheading + 25%" 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 9903.85.14 apply to?
9903.85.14 applies only to imports from: GB.
Is HTS 9903.85.14 currently active?
Yes — 9903.85.14 is currently active (effective 2025-03-12) with no expiration on file.
How do I use HTS 9903.85.14 when filing?
9903.85.14 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 9903.85.14 on a separate line so its rate stacks on top. It currently covers 34 base HTS codes in Tandom's catalog.
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