- Country: United States
- Guide
- Topic: Form 7501
- Topic: Duty stack
- Topic: Section 301
- Topic: Section 232
- Topic: Section 122
- Topic: Section 338
What are the 9903 lines on my entry summary, and how do I check each one?
Published · Updated
This page describes the rules in force on . When they change, we publish a new page and link it from here.
Short answer
A 9903 number is a heading in subchapter III of chapter 99 of the tariff schedule, reported on the same 7501 line as the chapter 1 to 97 number, with its own rate and duty but no value of its own (CBP's CSMS # 68340863 keeps the entered value on the chapter 1 to 97 number). Each one does one of three things: adds a duty ("+ 50%"), records an exemption ("The duty provided in the applicable subheading" or "No change"), or sets a total rate that replaces the base rate ("10%"). In 2026 the program sits in the number range: 9903.01 and 9903.02 are IEEPA (not collected for goods entered from February 24, 2026), 9903.03.01 to .11 are Section 122 (February 24 to July 23, 2026), 9903.03.12 to .16 are Section 338, 9903.05.20 to 9903.06.21 are the Section 301 forced-labor action (from July 24, 2026), 9903.88 and 9903.91 are the Section 301 China lists, and 9903.04.60 to .70, 9903.74, .76, .79, .82 and .94 are Section 232. Check every one against the line's entry date, origin and HTS number.
TariffSense checks every line of your filed entries against the measures in force on the entry date.
What is a 9903 line doing on my 7501?
Chapter 99 of the Harmonized Tariff Schedule holds temporary legislation and temporary modifications. Its subchapter III is where the additional duties live: every Section 232, Section 301, Section 122, Section 338 and IEEPA duty is a heading numbered 9903.xx.xx, with a U.S. note that defines which goods it covers.
On the entry summary a 9903 number sits on the same line as the article's chapter 1 to 97 number, in the HTS column (33A), with its own rate (column 37A) and its own duty (column 38). It never carries a value. CBP's CSMS # 68340863 says the entered value "should be reported on the Chapter 1-97 HTS classification," and every Chapter 99 rate on the line is applied to that value. A line can carry several 9903 numbers, one per program, plus exemption numbers that carry no duty at all.
Which 9903 ranges belong to which program?
The ranges below are as printed in Revision 23 of the 2026 schedule, current on November 11, 2026. The entry dates are the "entered on or after" dates in the instrument named.
| Range | Program | Entries it applies to | What to check |
|---|---|---|---|
| 9903.01.xx, 9903.02.xx | IEEPA: Canada, Mexico and China fentanyl duties, reciprocal duties, country rates | Goods entered before 12:00 a.m. ET February 24, 2026 (CSMS # 67834313) | None on entries from February 24, 2026; on earlier entries, the duty is refundable after the Supreme Court decision |
| 9903.03.01 to 9903.03.11 | Section 122 surcharge (10%) and its exemptions | Goods entered from 12:01 a.m. EST February 24 through 12:01 a.m. EDT July 24, 2026 (CSMS # 67844987) | Whether an exemption heading 9903.03.02 to .11 applied |
| 9903.03.12 to 9903.03.16 | Section 338 duty on listed goods of Canada (50%) and its two relief headings | Goods entered from 12:01 a.m. ET August 22, 2026 (CSMS # 69606660) | Whether the subheading is on the note 51 list for the entry date |
| 9903.04.60 to 9903.04.70 | Section 232 pharmaceuticals (note 40) | Per the note 40 dates | Patented, generic or listed status of the product |
| 9903.05.20 to 9903.05.84 | Section 301 forced-labor duty, one heading per economy (10 or 12.5%, or a floor pair) | Goods entered from 12:01 a.m. ET July 24, 2026 (91 FR 47318) | Origin, and the floor pairs for the EU, Japan, South Korea, Switzerland and Taiwan |
| 9903.05.85 to 9903.06.21 | Section 301 forced-labor exemptions: in transit, listed goods, civil aircraft, pharmaceuticals, Section 232 articles, USMCA and CAFTA-DR goods, country-specific lists | Same | That the line really meets the exemption |
| 9903.74.xx, 9903.76.xx, 9903.79.01, 9903.94.xx | Section 232 trucks and buses, wood products, semiconductors, passenger vehicles and parts | Per each proclamation | Classification and the note's product lists |
| 9903.82.xx | Section 232 aluminum, steel and copper on the full customs value | Goods entered from 12:01 a.m. EDT April 6, 2026 (Proclamation 11021) | Rate tier, and the 15 percent metal-weight test for listed articles outside chapters 72, 73, 74 and 76 (note 16(c)) |
| 9903.88.xx, 9903.91.xx | Section 301 China (the 2018 and 2019 lists and the 2024 four-year review increases) and their exclusions | Per each list | That the subheading is on the list and any exclusion still runs |
Two older ranges still show up in 2026 audits. Section 232 metal lines entered before April 6, 2026 used the 9903.81 (steel) and 9903.85 (aluminum) headings; the Revision 23 compiler's note says the aluminum headings 9903.85.01 to .15 and .21 to .66 were "terminated as of April 6, 2026." And Revision 23 marks note 2(aa) and headings 9903.03.01 to 9903.03.11 as having "expired at the close of July 23, 2026."
How do I read the rate column of a 9903 heading?
The rate printed against a 9903 heading tells you which of three jobs it does. Read it in the General column for most countries, or the Special column when the line claims a trade-agreement rate.
| Printed rate | What it does | Example |
|---|---|---|
| "The duty provided in the applicable subheading + 50%" | Adds a duty on top of the base rate | 9903.03.12 to .14, Section 338 |
| "The duty provided in the applicable subheading" or "No change" | Exempts the line from a program; the line still owes its base rate | 9903.05.90, 9903.05.93, 9903.03.15 |
| A bare rate, such as "10%" | Sets the total rate in place of the base rate | 9903.05.39, EU goods with a base rate below 10% |
The third kind is the one most often keyed wrong. Note 52 sets floors for the EU, Japan, South Korea, Switzerland and Taiwan. For an EU product, 9903.05.38 applies where the base rate is at or above 10 percent, and its rate column reads "The duty provided in the applicable subheading," meaning no additional duty. 9903.05.39 applies where the base rate is below 10 percent and reads "10%": the line pays 10 percent in total, not the base rate plus 10 percent.
Under the forced-labor headings for most other economies the rate is an add-on ("+ 10%" or "+ 12.5%"). Under the Section 338 headings it is always an add-on, even where the base rate is specific, such as cents per liter.
How do I check that each 9903 line is right?
Four questions settle every 9903 number on a line.
- Was the program live on the entry date? Every heading has a start, and some have an end. An IEEPA number on a line entered on March 1, 2026, a 9903.03.01 on a line entered on August 1, 2026, or a 9903.03.12 on a line entered on August 20, 2026 are all wrong on the date alone. The 2026 duty stack by entry date has the windows.
- Does the line meet the note? Most headings point to a U.S. note that names the countries or lists the subheadings covered. The forced-labor headings go by origin; the Section 338 headings go by origin and the note 51 lists; the Section 232 headings go by the note 16, 33, 37, 38, 39 or 40 lists.
- Is the rate the printed rate? Compare the rate keyed in column 37A with the rate column of the heading in the revision in force on the entry date. The forced-labor rate is 10 or 12.5 percent depending on the economy, and the Section 232 metal tier depends on the article.
- Should an exemption number be there instead, or as well? A Section 232 metal article from a forced-labor economy should carry 9903.05.90, not 9903.05.84 or another country heading. A USMCA-originating Canadian line entered free should carry 9903.05.93. A Canadian dairy-list product that is also a Section 232 article can carry 9903.03.15. Each of these switches a duty off, and each needs the facts behind it.
Run the four questions in both directions. A 9903 number that should not be there is an overpayment; one that is missing is an underpayment. Both belong on the same list.
Worked entry: three lines, five 9903 numbers
Entry dated October 1, 2026, three lines, each with an entered value of $10,000.
| Line | Goods | 9903 numbers on the line | What each does | Line duty |
|---|---|---|---|---|
| 1 | Article of plastics, 3926.90.99, China, base 5.3% | 9903.05.31 (+12.5%), 9903.88.15 (+7.5%) | Forced-labor duty for China; Section 301 List 4A | $1,250 + $750 + $530 = $2,530 |
| 2 | Hair dryers, 8516.31.00, Germany, base 3.9% | 9903.05.39 (10%) | EU floor: 10% in total, replacing the base rate | $1,000 |
| 3 | Lip make-up, 3304.10.00, Canada, USMCA claimed, base free | 9903.05.93 (no duty), 9903.03.14 (+50%) | USMCA exemption from the forced-labor duty; Section 338 duty | $5,000 |
The arithmetic: line 1 is $10,000 × (5.3% + 7.5% + 12.5%) = $2,530; line 2 is $10,000 × 10% = $1,000; line 3 is $10,000 × 50% = $5,000. The entry owes $8,530 in duty before fees.
Typical errors on this entry, and what each costs:
- Line 2 keyed as 3.9% plus 10%. The floor read as an add-on: $1,390 instead of $1,000, an overpayment of $390.
- Line 2 keyed under 9903.05.38. The at-or-above-floor heading on a 3.9 percent product: $390 instead of $1,000, an underpayment of $610.
- Line 3 with 9903.05.93 and no 9903.03.14. The USMCA claim treated as clearing every Canadian duty: an underpayment of $5,000. U.S. note 51(a) keeps goods eligible under general note 3(c)(i) subject to the Section 338 headings.
- Line 3 with 9903.05.29 instead of 9903.05.93. A USMCA claim made but the forced-labor exemption missed: an overpayment of $1,000.
- Line 1 without 9903.05.31. A system that never loaded the July 2026 headings: an underpayment of $1,250.
You can price any of these lines with its entry date in the duty calculator.
What should I do with my own entry summaries?
Export every line with its 9903 numbers, entry date, origin, special program indicator and HTS number, and group the lines by 9903 number. Each group should share a program and a window, so a number that appears outside its window, or a country heading on an origin it does not cover, stands out at once. Then check the lines that carry no 9903 number at all: from July 24, 2026, a line from one of the 60 forced-labor economies normally carries either a country heading or an exemption heading.
A post-entry audit tool such as TariffSense reads the 7501s or the broker export, checks each 9903 number against the heading text for the entry date, and flags missing, extra or wrong-rate numbers line by line, with the program and the amount. The field-by-field reading of the rest of the form is in Form 7501 field by field, and the post-entry audit guide covers the whole line. Confirm any correction with a licensed customs broker or trade counsel before it is filed.
Sources
- USITC, Harmonized Tariff Schedule of the United States, Revision 23 (2026), Chapter 99 (hts.usitc.gov, checked )
- CBP CSMS # 68340863, UPDATE: Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds, April 20, 2026, Deployment (sent April 13, 2026) (content.govdelivery.com, checked )
- CBP CSMS # 69326983, Section 301 forced labor duties guidance (July 23, 2026) (content.govdelivery.com, checked )
- CBP CSMS # 67834313, Ending Collection of International Emergency Economic Powers Act Duties (February 22, 2026) (content.govdelivery.com, checked )
- CBP CSMS # 67844987, Imposing Temporary Section 122 Duties (February 23, 2026) (content.govdelivery.com, checked )
- CBP CSMS # 69606660, Section 338 additional duties on certain goods of Canada (August 21, 2026) (content.govdelivery.com, checked )
- USTR, Notice of Actions in Section 301 Investigations (forced labor import prohibitions), 91 FR 47318 (govinfo.gov, checked )
- Proclamation 11021, Strengthening Actions Taken To Adjust Imports of Aluminum, Steel, and Copper, 91 FR 18201 (govinfo.gov, checked )
- CBP Form 7501 Entry Summary and instructions (revision 02/26), columns 33, 37 and 38 (cbp.gov, checked )
- Updated : Re-checked every source; rates, caps and deadlines updated.