Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern daylight time on April 5, 2025; and (2) are entered for consumption, or withdrawn from warehouse for consumption after 12:01 a.m. eastern daylight time on April 5, 2025
IEEPA · Chapter 99 overlay · Source: 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
- HTS revision
- 2026-rev7
What this means
Goods entered under 9903.01.28 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
0No CROSS rulings on file cite this code.
Source: USITC Harmonized Tariff Schedule (Chapter 99 overlays) + IEEPA executive-order timeline · cited-in counts from CBP CROSS.