Duties, tariffs and fees
Chapter 99
Chapter 99 of the HTSUS lists temporary and additional duties, such as Section 232 and 301 duties. Its numbers go on the entry next to the regular HTSUS number.
What does Chapter 99 mean?
Chapters 1 to 97 of the Harmonized Tariff Schedule classify the goods. Chapter 99 holds temporary legislation and temporary modifications, such as the additional duties that a proclamation or a trade action imposes.
When an additional duty applies, the entry line reports the Chapter 99 number in addition to the Chapter 1 to 97 number. For example, heading 9903.88.01 adds 25 percent to the regular duty on listed products of China.
Some Chapter 99 headings belong to duties that have ended. The IEEPA duties used headings in 9903.01 and 9903.02, and the Section 122 surcharge used heading 9903.03.01.
Chapter 99 duties affect mail too. From October 22, 2026, mail of $2,500 or less with these duties needs a formal entry or entry type 13 (19 CFR 145.12(a)(2)(vi)).
What does it mean for your shipment?
We add the Chapter 99 lines at classification, from the product, the country of origin and the entry date. Check them on every quote, because the Chapter 99 rules changed many times in 2025 and 2026.
Allied CHB, licensed customs broker, CBP filer code 9AJ.
Where does this come from?
Related terms
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Trade News about Chapter 99
All glossary terms · General information, not legal advice.