Duty Rates
General (Column 1 - MFN)
200%
This is an ad valorem duty, meaning the import duty is calculated as a percentage (200%) 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:
200%
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 9903.04.50 Covers
This is a Chapter 99 provision, not a normal product classification. Chapter 99 codes impose temporary or special tariff treatment on goods that are primarily classified elsewhere; this one targets certain brandy (excluding pisco, singani, and slivowitz) in containers of a specified size, historically tied to trade actions affecting European spirits. The underlying brandy itself is classified in heading 2208.
Notes for Importers
Chapter 99 numbers are reported alongside the regular Chapter 22 classification (for brandy, subheadings under 2208.20), never instead of it. Whether this provision applies depends on the country of origin, container size, and whether the trade action is currently in effect, all of which change over time, so verify current applicability in the live HTS and relevant Federal Register notices. Pisco, singani, and slivowitz are expressly carved out.
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 | 9903.04.50 |
| Description | Brandy (other than pisco, singani and slivowitz), in containers each holding not over 3.8 liters, valued over $3.43 per liter (provided for in subheading 2208.20.40 or 2208.90.30) |
| Chapter | 99 - Special Classification and Provisions |
| General Duty Rate | 200% |
| Rate Type | Ad Valorem |
| Special Rates | No change |
Related HTS Codes
Other tariff codes under the same heading:
- 9903.01.01 — 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
- 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
Frequently Asked Questions
Is 9903.04.50 the classification for brandy?
No. Brandy is classified under heading 2208 (subheading 2208.20). Code 9903.04.50 is a special Chapter 99 provision that may apply in addition to the regular classification when a specific trade action is in effect.
Does this provision apply to pisco or slivowitz?
No. The provision explicitly excludes pisco, singani, and slivowitz. Those spirits are covered by their normal Chapter 22 classifications without this Chapter 99 overlay.
How do I know if this Chapter 99 code applies to my shipment?
Check the current HTS notes for subchapter III or IV of Chapter 99 and the country of origin and container size of your brandy. Chapter 99 actions are temporary and change, so always confirm against the current official schedule.
What is the HTS code 9903.04.50 used for?
HTS code 9903.04.50 is the harmonized tariff schedule code for Brandy (other than pisco, singani and slivowitz), in containers each holding not over 3.8 liters, valued over $3.43 per liter (provided for in subheading 2208.20.40 or 2208.90.30). 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 9903.04.50?
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 9903.04.50?
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 9903.04.50?
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 9903.04.50 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.