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U.S. Notes (con.) (i) Heading 9903.91.14 applies to ship-to-shore gantry cranes, configured as a high- or low-profile steel superstructure and designed to unload intermodal containers from vessels with coupling devices for containers, including spreaders or twist-locks, provided for in subheading 8426.19.00, that are: (1) products of China; (2) products of countries other than China that contain components, assemblies or subassemblies, of China, as specified in subdivision (l)(ii) of this note; or (3) products that are manufactured by a company or other entity that is owned or controlled by a Chinese person or legal entity. Heading 9903.91.14 shall not apply to entries under headings 9903.91.09 (as long as it is operative), 9903.91.15 or 9903.91.16. Notwithstanding U.S. note 1 to this subchapter, products of China that are subject to the additional duties imposed by heading 9903.91.14 shall also be subject to the additional duties imposed by heading 9903.92.10. (ii) A ship-to-shore gantry crane of a country other than China that contains one or more of the following components, assemblies or subassemblies that are products of China shall be considered to be a ship-to-shore gantry crane of China for purposes of heading 9903.91.14: (a) the boom; (b) the trolley; (c) the spreader; (d) the cabin; (e) the legs; (f) the cable reel; (g) the power supply; (h) the bogie set and wheels; and (i) any information technology equipment used to operate or control the crane. (iii) A ship-to-shore gantry crane that is manufactured by a company or other entity that is owned or controlled by a Chinese person or legal entity shall be considered to be a ship-to-shore gantry crane of China for purposes of heading 9903.91.14. (iv) For purposes of heading 9903.91.15, by claiming this heading, the importer attests that the ship-to-shore gantry cranes: (1) are not products of China; (2) are not manufactured, assembled, or made using components, assemblies or subassemblies that are products of China, as defined in subdivision (l)(ii) of this note; and (3) are not manufactured by a company or other entity that is owned or controlled by a Chinese person or legal entity, as defined in subdivision (l)(v) of this note. (v) For purposes of headings 9903.91.14 and 9903.91.15: (a) A “company or other entity that is owned or controlled by a Chinese person or legal entity” means: (1) an entity or instrument of the People’s Republic of China, (including The Government of the People’s Republic of China); (2) A natural person who is a citizen of the People’s Republic of China; (3) A partnership, association, corporation, organization, or other combination of persons organized under the laws of or having its principal place of business in the People’s Republic of China; (4) An entity organized under the laws of the United States or any other jurisdiction that is subject to the ownership, control, or direction of another entity that qualifies under subdivisions (v)(a)(1)–(3). (5) An entity is “subject to the ownership, control, or direction of” another entity if: (A) 25 percent or more of the entity’s board seats, voting rights, or equity interest are cumulatively held by that other entity, whether directly or indirectly via one or more intermediate entities; or Harmonized Tariff Schedule of the United States Revision 15 (2026) Annotated for Statistical Reporting Purposes XXII 99 - III - 344