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9903.01.23

Except for products described in headings 9903.01.21 and 9903.01.22, and other than products for personal use included in accompanied baggage of persons arriving in the United States, articles the product of China and Hong Kong that: (1) were loaded onto a vessel at the port of loading, or in transit on the final mode of transport prior to entry into the United States, before 12:01 a.m. eastern standard time on February 1, 2025; and (2) are entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on February 4, 2025, and before 12:01 a.m. eastern standard time on March 7, 2025.

IEEPA · Chapter 99 overlaySource: USITC HTS

The recordRefundable
Surcharge
The duty provided in the applicable subheading
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 9903.01.23 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

3
NY N353071The tariff classification of a Paint By Layers Craft Kit from China2025-09-17
NY N3522582025-08-29
NY N346656The tariff classification of PCBAs from China2025-04-02

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