9903.91.04—Section 301
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 9903.91.04 is a Chapter 99 tariff modification under Section 301. 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 expired on 2026-01-01 and is no longer enforced for new entries. It currently covers 1 base HTS code 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 January 1, 2025, and before January 1, 2026, articles the product of China, as provided for in subdivision (e) 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 9903.91.04 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 9903.91.04 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 6307.90.98.70 (disposable) 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 7%.
Base duty
$700.00
7% × $10,000.00
This overlay
$2,500.00
25% × $10,000.00
Total duty
$3,200.00
Plus AD/CVD if applicable
Opens the Tandom calculator with HTS 6307.90.98.70 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(1)
Every covered 10-digit code this overlay stacks on.
Related Chapter 99 codes(24)
Other Section 301 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)9903.41.20Frequently asked questions
What is HTS 9903.91.04?
HTS 9903.91.04 is a Chapter 99 tariff modification under Section 301. 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 January 1, 2025, and before January 1, 2026, articles the product of China, as provided for in subdivision (e) of U.S. note 31 to this subchapter
What rate does HTS 9903.91.04 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 9903.91.04 apply to?
9903.91.04 applies only to imports from: CN.
Is HTS 9903.91.04 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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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.
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