Page 175

U.S. Notes (con.) in the applicable subheading. For heading 9802.00.80, the additional duties apply to the value of the article assembled abroad (in Canada), less the cost or value of such products of the United States, as described. Products of Canada that are provided for in headings 9903.01.14 and 9903.01.15 shall continue to be subject to antidumping, countervailing, or other duties, taxes, fees, exactions and charges that apply to such products. (m) For the purposes of heading 9903.01.16, products of Canada that do not qualify as originating under the United States-Canada-Mexico Free Trade Agreement (USMCA) and are determined by U.S. Customs and Border Protection (“CBP”) to have been transshipped to evade applicable duties provided for by headings 9903.01.10, 9903.01.13, or 9903.01.15 shall be subject to an additional 40% ad valorem rate of duty in lieu of the additional rate of duty provided for in headings 9903.01.10, 9903.01.13, or 9903.01.15. Heading 9903.01.16 does not apply to products described in headings 9903.01.11, 9903.01.12, 9903.01.14, 9903.76.01, 9903.76.02 and 9903.76.03, or products for personal use included in accompanied baggage of persons arriving in the United States. Notwithstanding U.S. note 1 to this subchapter, all products of Canada that are subject to the additional ad valorem rate of duty imposed by heading 9903.01.16 shall also be subject to the general rates of duty imposed on products of Canada entered under subheadings in chapters 1 to 97 of the tariff schedule. The additional duties imposed by heading 9903.01.16 apply to products of Canada including both goods of Canada under the rules set forth in part 102, title 19 of the Code of Federal Regulations, as applicable, as well as goods for which Canada was the last country of substantial transformation prior to importation into the United States. Products of Canada that are eligible for temporary duty exemptions or reductions under subchapter II to chapter 99, shall be subject to the additional ad valorem rate of duty imposed by heading 9903.01.16. The additional duties imposed by heading 9903.01.16 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 Canada), as described in the applicable subheading. For heading 9802.00.80, the additional duties apply to the value of the article assembled abroad (in Canada), less the cost or value of such products of the United States, as described. Products of Canada that are provided for in heading 9903.01.16 shall continue to be subject to antidumping, countervailing, or other duties, taxes, fees, exactions and charges that apply to such products. (s) For the purposes of heading 9903.01.20, products of China and Hong Kong, which have been entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 am eastern standard time February 4, 2025, and prior to 12:01 a.m. eastern standard time on March 4, 2025, other than products described in heading 9903.01.21, heading 9903.01.22, heading 9903.01.23, and other than products for personal use included in accompanied baggage of persons arriving in the United States, shall be subject to an additional 10% ad valorem rate of duty. Notwithstanding U.S. note 1 to this subchapter, all products of China and Hong Kong that are subject to the additional ad valorem rate of duty imposed by heading 9903.01.20 shall also be subject to the general rates of duty imposed on products of China and Hong Kong entered under subheadings in chapters 1 to 97 of the tariff schedule. Products of China and Hong Kong that are eligible for temporary duty exemptions or reductions under subchapter II to chapter 99 shall be subject to the additional ad valorem rate of duty imposed by heading 9903.01.20. The additional duties imposed by heading 9903.01.20 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 U.S. Customs and Border Protection (“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 and 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 and Hong Kong), less the cost or value of such products of the United States, as described. Products of China and Hong Kong that are provided for in heading 9903.01.20 shall continue to be subject to antidumping, countervailing, or other duties, taxes, fees, exactions and charges that apply to such products, as well as to the additional ad valorem rate of duty imposed by heading 9903.01.20. Products of China and Hong Kong that are provided for in heading 9903.01.20 and that are otherwise eligible for the administrative exemption from duty and certain taxes at 19 U.S.C. 1321(a)(2)(C) — known as “de minimis” exemption – may continue to qualify for the exemption, but the de minimis exemption shall cease to be available for such articles upon notification by the Secretary of Commerce, in consultation with the Secretary of the Treasury, to the President that adequate systems are in place to fully and expediently process and collect tariff revenue applicable for covered articles otherwise eligible for the de minimis exemption. Harmonized Tariff Schedule of the United States Revision 15 (2026) Annotated for Statistical Reporting Purposes XXII 99 - III - 3