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9903.02.72

Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehouse for consumption before 12:01 a.m. eastern daylight time on October 5, 2025, except for products described in headings 9903.01.30-9903.01.33 and 9903.02.78, and except as provided for in headings 9903.01.34, 9903.02.01, and 9903.96.02, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 15 percent, as provided for in subdivision (v) of U.S. note 2 to this subchapter

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 9903.02.72 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

No 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.