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9903.01.14

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 9903.01.14 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 N355875The tariff classification and trade program application of cutting boards from Canada2025-11-26

NY N355785The tariff classification and country of origin of wood burned ornaments from Canada2025-11-13

NY N355183The tariff classification of steel racks from Canada2025-11-06

NY N353779The tariff classification and eligibility of the United States-Mexico-Canada Trade Agreement (“USMCA”) of souvenir metal hockey pucks from Canada2025-10-08

NY N353565The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of PVC wall decals from Canada2025-09-30

NY N353942The tariff classification and eligibility under the United States-Mexico-Canada Trade Agreement (USMCA) of acrylic and oil paintings.2025-09-30

NY N352810The classification, marking, country of origin, and eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) of a plastic remote control case.2025-09-19

NY N353091The tariff classification and application of trade programs for printed portraits from Canada2025-09-12

NY N351636The tariff classification, country of origin and eligibility under the United States-Mexico-Canada Agreement (USMCA) for a Sugar Lactose Cocoa Powder Blend (SLCBP) from Mexico2025-08-22

NY N351844The tariff classification, country of origin, marking, and eligibility under the United States-Mexico-Canada Agreement (USMCA) of nasal spray training units2025-08-13

NY N349973The tariff classification of three steel support rail items from Canada. Correction to ruling number N3467452025-06-10

NY N346536The tariff classification of live edge wood boards from Canada2025-03-26

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