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U.S. Notes (con.) (x) The additional duties imposed by heading 9903.01.77 shall not apply to parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and parts of light trucks provided for in headings 9903.94.05 and 9903.94.07. (xi) The additional duties imposed by heading 9903.01.77 shall not apply to semi-finished copper and intensive copper derivative products provided for in heading 9903.78.01. (xii) The additional duties imposed by heading 9903.01.77 shall apply to wood products provided for in heading 9903.76.04, but shall not apply to wood products provided for in headings 9903.76.01, 9903.76.02 and 9903.76.03. (xiii) The additional duties imposed by heading 9903.01.77 shall not apply to medium- and heavy-duty vehicles provided for in headings 9903.74.01, 9903.74.02 and 9903.74.03. (xiv) The additional duties imposed by heading 9903.01.77 shall not apply to medium- and heavy-duty vehicle parts provided for in headings 9903.74.08 and 9903.74.09. (xv) The additional duties imposed by heading 9903.01.77 shall not apply to semiconductor articles provided for in heading 9903.79.01. (y) Products of all countries are not eligible for the administrative exemption from duty and certain taxes at 19 U.S.C. 1321(a)(2)(C), known as the “de minimis” exemption, except for the following: products that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing, and medicine, intended to be used to relieve human suffering, except to the extent that the President determines that such donations (A) would seriously impair his ability to deal with any national emergency declared under 19 U.S.C. 1701, (B) are in response to coercion against the proposed recipient or donor, or (C) would endanger Armed Forces of the United States which are engaged in hostilities or are in a situation where imminent involvement in hostilities is clearly indicated by the circumstances; and, products that are informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CDROMs, artworks, and news wire feeds. Products shipped through the international postal network that are valued at or under $800 and that would otherwise qualify for the de minimis exemption authorized at 19 U.S.C. 1321(a)(2)(C) shall be subject to the duty rate provided in the Proclamation of February 20, 2026 (Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems) and shall be assessed on the value of each dutiable postal item (package) containing goods. This duty rate shall cease to be effective for products entered for consumption on or after 12:01 a.m. eastern standard time on the date the rates in the Proclamation expire, or on the effective date for a new postal entry process published in the Federal Register by U.S. Customs and Border Protection, whichever date occurs first. This note shall terminate at 12:01 a.m. on the effective date for the new postal entry process published in the Federal Register by U.S. Customs and Border Protection. (z) (i) [Compiler’s note: Subdivision (z) of this note and headings 9903.01.84 through 9903.01.89 are terminated as of February 7, 2026.] Except as provided in headings 9903.01.85-9903.01.89, and in subdivisions (z)(ii) through (z)(xiv) of this note, and other than products for personal use included in accompanied baggage of persons arriving in the United States, heading 9903.01.84 imposes an additional ad valorem rate of duty on imports of all products of India. Notwithstanding U.S. note 1 to this subchapter, all products that are subject to the additional ad valorem rate of duty imposed by this heading shall also be subject to the general rates of duty imposed under subheadings in chapters 1 to 97 of the tariff schedule. Except as provided in subdivisions (z)(ii) through (z)(xiv) of this note, all products that are subject to the additional ad valorem rate of duty imposed by this heading shall also be subject to any additional duty provided for in this subchapter or subchapter IV of chapter 99. Products that are eligible for special tariff treatment under general note 3(c)(i) to the tariff schedule, or 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 this heading. The additional duty imposed by this heading 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, as described in the applicable subheading. For heading 9802.00.80, the additional duties apply to the value of the article assembled abroad, less the cost or value of such products of the United States, as described. Products that are provided for in heading 9903.01.84 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 this heading. Harmonized Tariff Schedule of the United States Revision 15 (2026) Annotated for Statistical Reporting Purposes XXII 99 - III - 48