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U.S. Notes (con.) (a) Heading 9903.89.01 imposes additional duties on imports of articles the product of Nicaragua, as provided in this note. The additional duties apply to products of Nicaragua that are subject to the rates of duty provided for in column 1-general. The additional duties do not apply to originating goods of Nicaragua under the Dominican Republic-Central America-United States Free Trade Agreement (CAFTA-DR), as defined in general note 29 to the HTSUS. Notwithstanding U.S. note 1 to subchapter III of chapter 99 of the HTSUS, the articles of Nicaragua that are subject to the additional duties imposed by heading 9903.89.01 shall also be subject to the additional duties imposed on articles the product of Nicaragua by heading 9903.02.47. The additional duties imposed by heading 9903.89.01 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under subheadings 9802.00.40, 9802.00.50, and 9802.00.60, and heading 9802.00.80. 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 abroad, as described in the applicable subheading. For heading 9802.00.80, the additional duties apply to the value of the article less the cost or value of such products of the United States, as described in heading 9802.00.80. Products of Nicaragua that are provided for in heading 9903.89.01 shall continue to be subject to antidumping, countervailing, or other duties, fees, exactions and charges that apply to such products. (b) The additional rates of duty that apply to articles the product of Nicaragua under column 1-general of heading 9903.89.01 shall be phased in as follows: If entered during the period from January 1, 2026, though December 31, 2026, ........ 0% If entered during the period from January 1, 2027, though December 31, 2027, ...... 10% If entered on or after January 1, 2028, ....................................................................... 15% 30. (a) For the purposes of heading 9903.90.08, articles that are the product of the Russian Federation, as provided for in subdivisions (a) and (b) of this note, shall be subject to a 35 percent ad valorem rate of duty in lieu of the rates of duty provided for such articles in column 2 of the HTSUS in chapters 1 to 97. All articles that are the product of the Russian Federation that are classified in the subheadings enumerated in U.S. note 30(b) to subchapter III of chapter 99 are subject to the 35 percent ad valorem rate of duty imposed by heading 9903.90.08. As provided in U.S. note 1 to subchapter III of chapter 99, articles that are the product of the Russian Federation that are classified in the subheadings enumerated in U.S. note 30(b) to subchapter III of chapter 99 are subject to a 35 percent ad valorem rate of duty under heading 9903.90.08 in lieu of the rates of duty provided therefor in column 2 of the HTSUS in chapters 1 to 97. The duties imposed by heading 9903.90.08 do not apply to goods for which entry is claimed under a provision of chapter 98 of the HTSUS, except for goods entered under subheadings 9802.00.40, 9802.00.50, and 9802.00.60, and heading 9802.00.80. For subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the duties imposed by heading 9903.90.08 apply to the value of repairs, alterations, or processing performed abroad, as described in the applicable subheading. For heading 9802.00.80, the duties imposed by heading 9903.90.08 apply to the value of the article less the cost or value of such products of the United States, as described in heading 9802.00.80. Products of the Russian Federation that are provided for in heading 9903.90.08 and classified in one of the subheadings enumerated in U.S. note 30(b) to subchapter III of chapter 99 shall continue to be subject to antidumping, countervailing, or other duties, fees, exactions and charges that apply to such products, as well as to the 35 percent ad valorem rate of duty imposed by heading 9903.90.08. Harmonized Tariff Schedule of the United States Revision 15 (2026) Annotated for Statistical Reporting Purposes XXII 99 - III - 330