Overarching
Headings 9903.01.22, 9903.01.12, and 9903.01.03 describe informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact discs, CD ROMs, artworks, and news wire feeds.
Goods properly classified under the following headings and subheadings of the HTSUS may qualify for the exception under 9903.01.22, 9903.01.12, and 9903.01.03: Chapter 49; goods provided for in headings 3704, 3705, 3706, 5807, 8310, and 9701 through 9705, inclusive; goods provided for in subheadings 6307.90.30, 6307.90.85, 8523.80.10, 8523.29, 8523.41, 8523.49, 9405.61, and 9405.69.
The determining date is the date the goods are entered for consumption or withdrawn from warehouse for consumption. For further information, please refer to the regulations on Time of Entry in 19 CFR 141.68. Further information is available in the Duty Rate Date Matrix Hierarchy documented in the ACE CATAIR Entry Summary Create/Update:
The date is chosen from those reported (or those determined by CBP), in the following order:
When Entry Type 06 (FTZ) and the merchandise has be claimed as P (Privileged Foreign Status):
- 41-Record Privileged FTZ Merchandise Filing Date (if accepted without condition)
When a 'quota' Entry Type (i.e., 02 (Consumption - Quota/Visa), 07 (Consumption - AD/CVD + Quota/Visa), 12 (Informal - Quota/Visa), 32 (Warehouse Withdrawal - Quota), or 38 (Warehouse Withdrawal - Quota & AD/CVD),
- Entry Date (as determined by CBP)
- 11-Record Estimated Entry Date (if accepted without condition)
- Release Date (as determined by CBP)
- Preliminary Statement Print Date (if accepted without condition)
- 20-Record Estimated Date of Arrival (if accepted without condition, ONLY if later than EDI Received Date)
- EDI Received Date (i.e., the "system date"; when no other date available)
Otherwise,
- 20-Record In-Bond/In-Transit Date (if accepted without condition)
- Entry Date (as determined by CBP)
- 11-Record Estimated Entry Date (if accepted without condition)
- Release Date (as determined by CBP)
- Preliminary Statement Print Date (if accepted without condition)
- 20-Record Estimated Date of Arrival (if accepted without condition, ONLY if later than EDI Received Date)
- EDI Received Date (i.e., the "system date"; when no other date available)
Pursuant to 19 CFR 141.68, the time of entry under ID will be the time the entry summary is filed in proper form. The entry summary must be filed within 10 working days after release. Please see CSMS # 63419911 - Immediate Delivery - End of Year Authorization 2024 for more details.
Duties are due on the date of the withdrawal from warehouse for consumption (entry type 31/32/34/38). Please see eCFR :: 19 CFR Part 144 -- Warehouse and Rewarehouse Entries and Withdrawals and eCFR :: 19 CFR Part 141.68 -- Time of entry for more information.
CBP cannot speak to future actions regarding tariffs.
To ensure you see all the up-to-date information it is recommended that you follow the White House Presidential Actions webpage and the Federal Register, published daily. Make sure you are registered for CBP's Cargo Systems Messaging Service to register to receive CSMS messages via email regarding news, updates, and technical information on ACE.
Canada and Mexico
Effective on or after March 7, 2025, goods entered for consumption or withdrawn from warehouse for consumption from Canada or Mexico that qualify for the USMCA preference are not subject to the additional tariffs under the IEEPA. The rules that govern whether a product qualifies for USMCA preference are found in General Note 11 of the Harmonized Tariff Schedule of the United States (HTSUS). However, goods entered for consumption or withdrawn from warehouse for consumption from Canada or Mexico between March 4, 2025 and March 6, 2025 are subject to the additional tariffs under IEEPA. CBP is not able to refund the additional duties under the IEEPA paid during that timeframe inasmuch as the tariffs were in effect during that time.
Please see eCFR :: 19 CFR Part 102 -- Rules of Origin for determination of country of origin marking. When determining the country of origin for purposes of applying the additional duties under the IEEPA, the substantial transformation analysis would be applicable.
There was an in-transit exclusion for products of China that was detailed under HTS 9903.01.23. This exclusion expired on March 7, 2025. There is no in-transit exclusion for Canada or Mexico.
China and Hong Kong
The additional ad valorem duty provided for in HTSUS heading 9903.01.20 or 9903.01.24 applies in addition to all other applicable duties (including Section 301 duties), taxes, fees, exactions, and charges. Even if goods are subject to an exclusion from Section 301 duties, if they are classified in HTSUS heading 9903.01.20 or 9903.01.24, they are subject to the additional ad valorem duty provided for in HTSUS heading 9903.01.20 or 9903.01.24.
The additional ad valorem duty provided for in HTSUS heading 9903.01.20 or 9903.01.24 is assessed on consumption entries. TIB importations are not consumption entries, and therefore the additional ad valorem duty will not be assessed on goods that qualify for TIB entry. The bond for TIB entries, with limited exceptions, shall be in an amount equal to two times the estimated duties, including fees, determined at the time of entry per 19 C.F.R. § 10.31(f).
Informal entry is not permitted and formal entry is required for any merchandise that exceeds $250 in value and is classified in Subchapters III and IV of Chapter 99 of the HTSUS, including merchandise classified under HTSUS heading 9903.01.20 or 9903.02.24.
Articles that are products of China (including products of Hong Kong) that are described in headings 9903.01.21, 9903.01.22, or 9903.01.23, HTSUS, are not subject to the additional duty provided for in heading 9903.01.20 or 9903.01.24, HTSUS. Heading 9903.01.22 describes 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.
Goods properly classified under the following headings and subheadings of the HTSUS qualify for the exception under 9903.01.22:
- Chapter 49;
- Headings 3704, 3705, 3706, 5807, 8310 and 9701 through 9705, inclusive; and
- Subheadings 6307.90.30, 6307.90.85, 8523.80.10, 8523.29, 8523.41, 8523.49, 9405.61, and 9405.69.
Please refer to 50 U.S.C. 1702(b)(3), CSMS # 63988468, and CSMS # 64299816.
To be described by heading 9903.01.23, the goods have to be loaded onto a vessel at the port of loading in China or Hong Kong before February 1, or in transit on the final mode of transport prior to entry into the United States before February 1, and must meet the remaining conditions described in that heading, including the condition that the goods must be entered for consumption, or withdrawn from warehouse for consumption, prior to March 7, 2025.
Merchandise entered for immediate transportation shall be subject to the duty rates in effect when the immediate transportation entry was accepted at the port of original importation, subject to the requirements specified in 19 CFR 141.69(b):
Merchandise which is not subject to a quantitative or tariff-rate quota and which is covered by an entry for immediate transportation made at the port of original importation, if entered for consumption at the port designated by the consignee or his agent in such transportation entry without having been taken into custody by the port director for general order under section 490, Tariff Act of 1930, as amended (19 U.S.C. 1490), shall be subject to the rates in effect when the immediate transportation entry was accepted at the port of original importation.
If merchandise is entered for immediate transportation in accordance with 19 CFR 141.69(b) prior to February 4, 2025, then it is not subject to the additional ad valorem duty provided for in HTSUS subheading 9903.01.20.
Please review CSMS# 64018403 for the updated entry summary order of reporting. Please contact your Client Representative if you continue to experience errors with the entry summary.
Such articles will be subject, upon entry for consumption, to the duties imposed by the Executive Order and the rates of duty related to the classification under the applicable HTSUS subheading in effect at the time of admission into the United States foreign trade zone. Please refer to CSMS # 63988468 and CSMS # 63992482.
As provided in the Federal Register notices, 90 Fed. Reg. 9431 (Feb. 12, 2025) and 90 Fed. Reg. 11426 (March 6, 2025), the additional duties imposed by heading 9903.01.20 or 9903.01.24 shall not apply to goods for which entry is properly claimed under a provision of chapter 98 of the tariff schedule pursuant to applicable regulations of CBP, and whenever CBP agrees that entry under such a provision is appropriate, except for goods entered under heading 9802.00.80; and subheadings 9802.00.40, 9802.00.50, and 9802.00.60. For subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed (in China or Hong Kong), as described in the applicable subheading. For heading 9802.00.80, the additional duties apply to the value of the article assembled abroad (in China or Hong Kong), less the cost or value of such products of the United States, as described.
Goods of China or Hong Kong that are classifiable under other headings or subheadings of Chapter 98 are not subject to the additional duties under HTSUS heading 9903.01.20 or 9903.01.24, on the condition that such a heading or subheading is properly claimed in compliance with applicable regulations, and that CBP agrees with the claimed classification.