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9903.01.04

Articles that are entered free of duty under the terms of general note 11 to the HTSUS, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTS, as related to the USMCA

IEEPA · Chapter 99 overlaySource: USITC HTS

The recordRefundable

Surcharge: No change
Special rate: The duty provided in the applicable subheading
Effective: 2025-02-01 → 2026-02-20
Authority: EO 14389 ended collection Feb 20, 2026; invalidated in Learning Resources, Inc. v. Trump
HTS revision: 2026-rev7

What this means

Goods entered under 9903.01.04 carried this IEEPA surcharge during the window above. Because the Supreme Court struck the IEEPA tariffs down in Learning Resources, Inc. v. Trump and EO 14389 ended collection on Feb 20, 2026, duty paid under this code is part of the refund pool. The code remains published in the HTS until USITC removes it — a listed code is not the same as a live duty.

Cited in customs rulings

NY N356321The tariff classification and country of origin of a pool heater component2025-12-10

NY N355824The tariff classification of trunks from Mexico2025-12-04

NY N355745The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a Chocolate Blend from Mexico.2025-11-26

NY N355127The tariff classification, country of origin, marking, and eligibility of the United States-Mexico-Canada Agreement (USMCA) of gold waste and scrap2025-11-19

NY N354812The tariff classification, country of origin, and trade program status of wood barrels2025-10-22

NY N354282The tariff classification and eligibility under the United States-Mexico-Canada Agreement (USMCA) of a Chocolate Blend from Mexico2025-10-17

NY N352583The tariff classification, country of origin, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for Hazelnut Oil, Walnut Oil, and Flaxseed Oil from Canada2025-09-08

NY N351895The tariff classification, country of origin, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for Black Seed Oil, Peanut Oil, and Pumpkin Seed Oil from Canada2025-08-29

NY N352059The country of origin of self-copy paper2025-08-29

NY N352083The tariff classification and eligibility under the United States-Mexico-Canada Agreement (USMCA) of Chocolate Blends from Mexico2025-08-28

NY N351671The eligibility under the United States-Mexico-Canada Agreement (USMCA) of a dry erase board from Mexico2025-07-30

NY N350436The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a sauce/marinade starter2025-07-16

NY N347213The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a bumper beam from Mexico2025-04-30

Source: USITC Harmonized Tariff Schedule (Chapter 99 overlays) + IEEPA executive-order timeline · cited-in counts from CBP CROSS.