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9903.88.42

Articles the product of China, as provided for in U.S. note 20(uu) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative

Section 301 · Chapter 99 overlaySource: USITC HTS

The recordCollectible

Surcharge: The duty provided in the applicable subheading
Effective: ongoing
Authority: Section 301, Trade Act of 1974 — not struck down
HTS revision: 2026-rev7

What this means

Goods entered under 9903.88.42 carry this Section 301 surcharge. This regime was not struck down by the 2026 IEEPA ruling and remains in force — duty paid under it is generally not part of the IEEPA refund.

Cited in customs rulings

NY N315824The tariff classification of a face mask with a plastic shield and flip up blackout fabric from China2020-12-02

NY N315526The tariff classification of LED disposable nonwoven face masks from China or Vietnam.2020-11-13

NY N314454The tariff classification of Christmas face masks from China2020-09-22

NY N313119The tariff classification of a gaiter from China2020-07-31

NY N312147The tariff classification of a filtered face mask bandana and gaiter from China2020-06-23

NY N310714The tariff classification of shoe covers from China2020-05-05

NY N311153The tariff classification of disposable nonwoven face masks from China2020-04-16

NY N311044The tariff classification of KN95 face masks from China2020-04-07

NY N310745The tariff classification of face masks from China2020-04-01

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