Duty Rates
General (Column 1 - MFN)
The duty provided in the applicable subheading + 25%
This is an ad valorem duty, meaning the import duty is calculated as a percentage (25%) of the declared value of the imported goods.
Column 2 Rate (Non-Tariff Treaty Countries)
This rate applies to countries without normal trade relations (most-favored-nation status) with the United States:
No change.
Column 2 rates are substantially higher than Column 1 rates and are rarely applied in modern international trade due to most-favored-nation agreements.
What HTS 9903.01.01 Covers
This is not a product classification but a Chapter 99 heading used to apply special tariff treatment under national emergency trade actions to products of Canada, except for goods covered by the carve-out headings 9903.01.02, 9903.01.03 and 9903.01.04 (such as donations and informational materials) and related exceptions. It is reported on the entry alongside the normal Chapter 1-97 HTS code for the product.
Notes for Importers
Importers never use 9903.01.01 by itself; it accompanies the regular classification of the goods to signal that the special tariff action applies. Key pitfalls include missing an applicable exception heading, misdetermining country of origin (the action applies to products of Canada, not simply goods shipped from Canada), and failing to track changes since Chapter 99 provisions are amended frequently. Check the current HTS and CBP guidance before every entry.
Product Category
Special Classification and Provisions
This chapter covers special transactions, returned goods, temporary imports, and other items requiring special classification.
Classification Details
| Field | Value |
|---|---|
| HTS Code | 9903.01.01 |
| Description | Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter |
| Chapter | 99 - Special Classification and Provisions |
| General Duty Rate | The duty provided in the applicable subheading + 25% |
| Rate Type | Ad Valorem |
| Special Rates | The duty provided in the applicable subheading + 25% |
Related HTS Codes
Other tariff codes under the same heading:
- 9903.01.02 — Articles the product of Mexico that are donations, by persons subject to the jurisdiction of the United States, of articles, such as food, clothing, and medicine, intended to be used to relieve human suffering, as provided for in U.S. note 2(b) to this subchapter
- 9903.01.03 — Articles the product of Mexico that are informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds
- 9903.01.04 — 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
- 9903.01.05 — Potash that is a product of Mexico, as provided for in U.S. note 2(c) to this subchapter
- 9903.01.10 — Except for products described in headings 9903.01.11, 9903.01.12, 9903.01.13, 9903.01.14 or 9903.01.15, articles the product of Canada, as provided for in U.S. note 2(j) to this subchapter
- 9903.01.11 — Articles the product of Canada that are donations, by persons subject to the jurisdiction of the United States, of articles, such as food, clothing, and medicine, intended to be used to relieve human suffering, as provided for in U.S. note 2(k) to this subchapter
- 9903.01.12 — Articles the product of Canada that are informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds
- 9903.01.13 — Crude oil, natural gas, lease condensates, natural gas liquids, refined petroleum products, uranium, coal, biofuels, geothermal heat, the kinetic movement of flowing water, and critical minerals, as defined by 30 U.S.C. 1606(a)(3)
Frequently Asked Questions
Is 9903.01.01 a product classification code?
No. It is a Chapter 99 heading that applies special tariff treatment to covered products of Canada. You still classify your product under its normal Chapter 1-97 HTS code and report this heading in addition.
Are any goods excluded from 9903.01.01?
Yes. Goods described in the companion headings 9903.01.02 through 9903.01.04, such as certain donations, informational materials and energy products, are treated under those headings instead. Other exemptions may also apply, so review the current legal notes.
Does this apply to goods that merely transit Canada?
The heading applies based on country of origin, meaning products of Canada under the applicable origin rules. Goods originating elsewhere that only pass through Canada are not products of Canada, but origin determinations should be documented carefully.
What is the HTS code 9903.01.01 used for?
HTS code 9903.01.01 is the harmonized tariff schedule code for Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter. This code is used to classify and identify this product type for customs clearance, duty calculation, and trade statistics.
What is the Column 2 rate for HTS 9903.01.01?
The Column 2 rate is the tariff duty rate applicable to goods from countries that do not have normal trade relations with the United States. This rate is typically higher than Column 1 (Most Favored Nation) rates and is rarely used in modern trade due to most-favored-nation agreements.
Do I need a customs broker to import goods classified under HTS 9903.01.01?
While not always required, using a licensed customs broker is highly recommended for most imports. A customs broker can help ensure proper HTS classification, prepare customs documentation, pay duties correctly, and avoid delays or penalties. Your broker should be familiar with Special Classification and Provisions products.
Which countries receive special tariff rates for HTS 9903.01.01?
Multiple free trade agreements and trade preference programs provide reduced or free tariffs for eligible HTS classifications. Common programs include USMCA (Canada, Mexico), various bilateral FTAs (Korea, Australia, Singapore), GSP for developing countries, and AGOA for eligible African nations. Check the special rates section on this page.
How does HTS code 9903.01.01 affect my import costs?
The HTS code determines the applicable duty rate (either free or a percentage/specific amount), whether your product qualifies for trade agreement benefits, any quota restrictions, and special documentation requirements. Proper classification directly impacts your import expenses, so verify the correct code with your supplier or a customs professional.