9903.91.01—Section 301 2024 List 1 25%
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 9903.91.01 is a Chapter 99 tariff modification under Section 301 2024 List 1 25%. 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 CN. It has been in effect since 2024-09-27 with no expiration on file. It currently covers 828 base HTS codes in Tandom's catalog.
Rate stack at entry
Description
Authoritative scope text from the U.S. Harmonized Tariff Schedule
Effective with respect to entries on or after September 27, 2024, articles the product of China, as provided for in subdivision (b) of U.S. note 31 to this subchapter
How to use this provision
When and how this overlay shows up at entry
Chapter 99 provision 9903.91.01 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 9903.91.01 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 2602.00.00.40 (containing less than 47 percent by weight of manganese) 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 Free.
Base duty
$0.00
Free × $10,000.00
This overlay
$2,500.00
25% × $10,000.00
Total duty
$2,500.00
Plus AD/CVD if applicable
Opens the Tandom calculator with HTS 2602.00.00.40 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(828)
Showing the first 50 of 828 covered codes (alphabetical).
2602.00.00.40Containing less than 47 percent by weight of manganeseFree2602.00.00.60Containing 47 percent or more by weight of manganeseFree2605.00.00.00Cobalt ores and concentratesFree2606.00.00.30Refractory gradeFree2606.00.00.60OtherFree2606.00.00.90OtherFree2608.00.00.10Copper contentFree2608.00.00.20Lead contentFree2608.00.00.30Zinc contentFree2608.00.00.40Silver contentFree2608.00.00.50Gold contentFree2610.00.00.20Having a chromium content equivalent to not more than 40 percent chromic oxide (Cr2O3)Free2610.00.00.40Having a chromium content equivalent to more than 40 percent but less than 46 percent chromic oxide (Cr2O3)Free2610.00.00.60Having a chromium content equivalent to 46 percent or more chromic oxide (Cr2O3)Free2611.00.60.00Concentrates37.5¢/kg on tungsten content2825.90.30.00Tungsten oxides5.5%2841.80.00.10Of ammonium5.5%2841.80.00.20Of calcium5.5%2841.80.00.50Other5.5%2844.41.00.00Tritium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing tritium or its compoundsFree2844.42.00.00Actinium-225, actinium-227, californium-253, curium-240, curium-241, curium-242, curium-243, curium-244, einsteinium-253, einsteinium-254, gadolinium-148, polonium-208, polonium-209, polonium-210, radium-223, uranium-230 or uranium-232, and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or compoundsFree2844.43.00.10Elements, isotopes and compounds with cobalt-60 radioactivity onlyFree2844.43.00.21Americium-241, californium-252, cesium-137, gadolinium-153, idium-192, promethium-147, radium-226, selenium-75, or ytterbium-169Free2844.43.00.28OtherFree2844.43.00.50OtherFree2844.44.00.00Radioactive residuesFree2849.90.30.00Of tungsten5.5%6307.90.98.42Surgical7%6307.90.98.44Other7%6307.90.98.50Other respirators7%6307.90.98.75Other7%7202.60.00.00FerronickelFree7202.93.40.00Containing by weight less than 0.02 percent of phosphorus or sulfur or less than 0.4 percent of silicon5%7202.93.80.00Other5%7206.10.00.00IngotsFree7206.90.00.00OtherFree7207.11.00.00Of rectangular (including square) cross section, the width measuring less than twice the thicknessFree7207.12.00.10Having a width measuring less than four times the thicknessFree7207.12.00.50Having a width measuring at least four times the thicknessFree7207.19.00.30Of circular cross sectionFree7207.19.00.90OtherFree7207.20.00.25Having a width measuring less than four times the thicknessFree7207.20.00.45Having a width measuring at least four times the thicknessFree7207.20.00.75Of circular cross sectionFree7207.20.00.90OtherFree7208.10.15.00PickledFree7208.10.30.00Of a thickness of 4.75 mm or moreFree7208.10.60.00Of a thickness of less than 4.75 mmFree7208.25.30.00Of high-strength steelFree7208.25.60.00OtherFreeRelated Chapter 99 codes(24)
Other Section 301 2024 List 1 25% provisions in Tandom's catalog
9903.41.05Bovine (including buffalo) and equine leather (provided for in heading 4104 or 4107); goat, kid, sheep and lamb leather, the foregoing dyed, colored, stamped or embossed (provided for in heading 4105, 4106, 4112 or 4113)9903.41.10Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes9903.41.15Automatic data processing machines, of the type of which the constituent units are integrated in the same housing, whether finished or unfinished, which incorporate a microprocessor-based calculating mechanism, are capable of handling data words of at least 16-bits off the microprocessor, and are designed for use with a non-cathode-ray tube (non-CRT) display unit, whether or not capable of use without an external power source (provided for in subheading 8471.30 or 8471.41)9903.41.20Having a microprocessor-based calculating mechanism capable of directly handling memory of over 8 megabits (provided for in subheading 8471.49.10 or 8471.50)9903.41.25Having a microprocessor-based calculating mechanism capable of directly handling memory of not over 8 megabits (provided for in subheading 8471.49.10 or 8471.50)Suspended9903.41.30Electropneumatic rotary and percussion hammers (provided for in subheading 8467.29)9903.41.35Other (provided for in subheading 8467.21 or 8467.29)Suspended9903.41.40Complete color television receivers containing in a single housing apparatus for receiving and displaying off-the-air each standard U.S. broadcast channel, with or without external speakers, having a single picture tube intended for direct viewing, with a video display diagonal exceeding 45 cm but not exceeding 50 cm (provided for in subheading 8528.72.32 or 8528.72.48)Suspended9903.41.45Complete color television receivers containing in a single housing apparatus for receiving and displaying off-the-air each standard U.S. broadcast channel, with or without external speakers, having a single picture tube intended for direct viewing, with a video display diagonal exceeding 50 cm but not exceeding 52 cm (provided for in subheading 8528.72.32 or 8528.72.48)Suspended9903.88.01Except as provided in headings 9903.88.05, 9903.88.06, 9903.88.07, 9903.88.08, 9903.88.10, 9903.88.11, 9903.88.14, 9903.88.19, 9903.88.50, 9903.88.52, 9903.88.58, 9903.88.60, 9903.88.62, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(b) [to this subchapter]9903.88.02Except as provided in headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70, articles the product of China, as provided for in U.S. note 20(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(d)9903.88.03Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)9903.88.04Except as provided in headings 9903.88.33, 9903.88.34, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(g) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(g)9903.88.05Articles the product of China, as provided for in U.S. note 20(h) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative9903.88.06Articles the product of China, as provided for in U.S. note 20(i) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative9903.88.07Articles the product of China, as provided for in U.S. note 20(j) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative9903.88.08Articles the product of China, as provided for in U.S. note 20(k) to this subchapter, each covered by an exclusion granted by the United States Trade Representative9903.88.09Articles the product of China, as provided for in U.S. note 20(l) to this subchapter and as provided for in the subheadings enumerated in U.S. notes 20(f) or 20(g) to this subchapter, if exported to the United States before May 10, 2019 and entered for consumption, or withdrawn from warehouse for consumption, on or after May 10, 2019, and before June 15, 2019Inactive9903.88.10Articles the product of China, as provided for in U.S. note 20(m) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative9903.88.11Articles the product of China, as provided for in U.S. note 20(n) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative9903.88.12Articles the product of China, as provided for in U.S. note 20(o) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative9903.88.13Articles the product of China, as provided for in U.S. note 20(p) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative9903.88.14Articles the product of China, as provided for in U.S. note 20(q) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative9903.88.15Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)Frequently asked questions
What is HTS 9903.91.01?
HTS 9903.91.01 is a Chapter 99 tariff modification under Section 301 2024 List 1 25%. 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: Effective with respect to entries on or after September 27, 2024, articles the product of China, as provided for in subdivision (b) of U.S. note 31 to this subchapter
What rate does HTS 9903.91.01 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 9903.91.01 apply to?
9903.91.01 applies only to imports from: CN.
Is HTS 9903.91.01 currently active?
Yes — 9903.91.01 is currently active (effective 2024-09-27) with no expiration on file.
How do I use HTS 9903.91.01 when filing?
9903.91.01 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 9903.91.01 on a separate line so its rate stacks on top. It currently covers 828 base HTS codes in Tandom's catalog.
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