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U.S. Notes (con.) (c) Heading 9903.76.02 provides the ordinary customs duty treatment of upholstered wooden furniture products described in subdivision (d) of this note, applicable to products of all countries other than: the United Kingdom, the member nations of the European Union, South Korea, Japan, and Taiwan. For any such products that are eligible for special tariff treatment under any of the free trade agreements or preference programs listed in general note 3(c)(i) to the tariff schedule, the duty provided in heading 9903.76.02 shall be collected in addition to any special rate of duty otherwise applicable under the appropriate tariff subheading. Goods for which entry is claimed under a provision of chapter 98 and that are subject to the additional duties prescribed herein shall be eligible for and subject to the terms of such provision and applicable CBP regulations, except that duties under subheading 9802.00.60 shall be assessed based upon the full value of the imported article. No claim for entry or for any duty exemption or reduction shall be allowed for the upholstered wooden furniture products described in subdivision (d) of this note under a provision of chapter 99 that may set forth a lower rate of duty or provide duty- free treatment, taking into account information supplied by CBP, but any additional duty prescribed in any provision of this subchapter or subchapter IV of chapter 99 shall be imposed in addition to the duty in heading 9903.76.02. All antidumping, countervailing, or other duties and charges applicable to such goods shall continue to be imposed in addition to the duty provided in heading 9903.76.02. (d) The rates of duty set forth in headings 9903.76.02, 9903.76.20, 9903.76.21, 9903.76.22, 9903.76.23, and 9903.76.24 apply to all imported upholstered wooden furniture products, such as couches, sofas and chairs, as specified in subdivisions (c), (h), (i), (j), (l), and (m) to this note, that are classified under the following provisions of the HTSUS: 9401.61.4011 9401.61.4031 9401.61.6011 9401.61.6031 (e) Except for as provided by heading 9903.76.04, heading 9903.76.03 provides the ordinary customs duty treatment of completed kitchen cabinets and vanities and parts of kitchen cabinets and vanities described in subdivision (f) of this note, applicable to products of all countries other than: the United Kingdom, the member nations of the European Union, South Korea, Japan, and Taiwan. For any such products that are eligible for special tariff treatment under any of the free trade agreements or preference programs listed in general note 3(c)(i) to the tariff schedule, the duty provided in heading 9903.76.03 shall be collected in addition to any special rate of duty otherwise applicable under the appropriate tariff subheading. Goods for which entry is claimed under a provision of chapter 98 and that are subject to the additional duties prescribed herein shall be eligible for and subject to the terms of such provision and applicable CBP regulations, except that duties under subheading 9802.00.60 shall be assessed based upon the full value of the imported article. No claim for entry or for any duty exemption or reduction shall be allowed for the completed kitchen cabinets and vanities and parts of kitchen cabinets and vanities described in subdivision (f) of this note under a provision of chapter 99 that may set forth a lower rate of duty or provide duty-free treatment, taking into account information supplied by CBP, but any additional duty prescribed in any provision of this subchapter or subchapter IV of chapter 99 shall be imposed in addition to the duty provided in heading 9903.76.03. All antidumping, countervailing, or other duties and charges applicable to such goods shall continue to be imposed in addition to the duty provided in heading 9903.76.03. (f) Except for as provided by heading 9903.76.04, the rates of duty set forth in headings 9903.76.03, 9903.76.20, 9903.76.21, 9903.76.22, 9903.76.23, and 9903.76.24 apply to all imported completed kitchen cabinets and vanities and parts of kitchen cabinets and vanities, as specified in subdivisions (e), (h), (i), (j), (l), and (m) to this note, and that are classified under the provisions of the HTSUS listed in this subdivision: 9403.40.9060 9403.60.8093 9403.91.0080 (g) Heading 9903.76.04 applies to products classified under any of the listed provisions in subdivision (f) of this note that are other than completed wooden kitchen cabinets or vanities or parts of wooden kitchen cabinets or vanities. (h) Except for as provided by heading 9903.76.04, heading 9903.76.20 provides the ordinary customs duty treatment of wood products of the United Kingdom described in subdivisions (d) and (f) of this note. For any such products that are eligible for special tariff treatment under any of the free trade agreements or preference programs listed in general note 3(c)(i) to the tariff schedule, the duty provided in heading 9903.76.20 shall be collected in addition to any special rate of duty otherwise applicable under the appropriate tariff subheading. Goods for which entry is claimed under a provision of chapter 98 and that are subject to the additional duties prescribed herein shall be eligible for and subject to the terms of such provision and applicable CBP regulations, except that duties under subheading 9802.00.60 shall be assessed based upon the full value of the imported article. No claim for entry or for any duty exemption or reduction shall be allowed for wood products described in subdivisions (d) or (f) of this note under a provision of chapter 99 that may Harmonized Tariff Schedule of the United States Revision 15 (2026) Annotated for Statistical Reporting Purposes XXII 99 - III - 360