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U.S. Notes (con.) (d) Heading 9903.04.60 applies to patented pharmaceutical articles provided for in subdivision (c) of this note. For articles for which the applicable column 1 tariff rate is less than the additional duties provided by heading 9903.04.60, the sum of the column 1 duty rate and the additional ad valorem rate of duty shall be the rate of duty provided by heading 9903.04.60. For articles for which the applicable column 1 tariff rate is greater than the additional duties provided by heading 9903.04.60, then no additional duty is due pursuant to heading 9903.04.60. (e) Heading 9903.04.61 applies to patented pharmaceutical articles imported for companies identified by the Secretary and imported before 12:01 am eastern time on September 29, 2026. The Secretary shall notify CBP of all such companies. (f) Heading 9903.04.62 applies to patented pharmaceutical articles that are the product of Japan, of a member country of the European Union, of South Korea, of Switzerland, or of Liechtenstein that would otherwise be subject to the additional duties imposed under heading 9903.04.60. For articles for which the applicable column 1 tariff rate is less than the additional duties provided by heading 9903.04.62, the sum of the column 1 duty rate and the additional ad valorem rate of duty shall be the rate of duty provided by heading 9903.04.62. For articles for which the applicable column 1 tariff rate is greater than the additional duties provided by heading 9903.04.62, no additional duty is due pursuant to heading 9903.04.62. (g) Heading 9903.04.63 applies to patented pharmaceutical articles that are the product of the United Kingdom that would otherwise be subject to the additional duties imposed under heading 9903.04.60. (h) Headings 9903.04.64–9903.04.66 apply to patented pharmaceutical articles described in this subdivision. Any importer entering pharmaceutical articles under any of these headings shall provide any information that may be required, and in such form, as is deemed necessary by CBP to permit the administration of these headings. (i) Heading 9903.04.64 applies to patented pharmaceutical articles imported for companies subject to an onshoring plan approved by the Secretary of Commerce in accordance with a process to be established in a Federal Register notice. The Secretary shall notify CBP of all such agreements. (ii) Heading 9903.04.65 applies to patented pharmaceutical articles that meet the requirements of subdivision (h)(i) of this note and are imported for companies that have entered into a Most-Favored-Nation pharmaceutical pricing agreement with the Secretary of Health and Human Services.The Secretary of Commerce shall notify CBP of all such agreements. (iii) Heading 9903.04.66 applies to drugs and associated ingredients for all approved indications that are designated as orphan pursuant to the Orphan Drug Act, 21 U.S.C. 360aa et seq. and its implementing regulations; nuclear medicines; plasma-derived therapies; fertility treatments; cell and gene therapies; antibody drug conjugates; medical countermeasures related to chemical, biological, radiological and nuclear threats; or other specialty pharmaceutical products identified by the Secretary of Commerce or pharmaceutical products for animal health imported from a jurisdiction that has a current or forthcoming trade and security framework or that meet an urgent U.S. health need. The Secretary shall publish a Federal Register notice when the conditions above are met and shall notify CBP of all such products. (i) Heading 9903.04.69 applies to entries of articles that are classifiable under provisions of the HTSUS enumerated in subdivision (c) of this note but that are not pharmaceutical articles described in subdivisions (c)(i)–(iii) of this note. 50. (a) (i) Except as provided in headings 9903.05.02–9903.05.09 and in subdivisions (a)(ii) through (a)(vi) of this note, and other than products for personal use included in accompanied baggage of persons arriving in the United States, heading 9903.05.01 imposes an additional ad valorem rate of duty on imports of all products of Brazil. 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 (a)(ii) through (a)(vi) of this note, all products that are subject to the additional ad valorem rate of duty imposed by heading 9903.05.01 shall also be subject to any additional duty provided for in this subchapter or in 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 heading 9903.05.01, except as otherwise provided in this subdivision. The additional duty imposed by heading 9903.05.01 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 or subheadings 9802.00.40, 9802.00.50 or 9802.00.60. For goods entered under subheadings 9802.00.40, 9802.00.50 and 9802.00.60, the additional duty applies to the value of repairs, alterations or processing Harmonized Tariff Schedule of the United States Revision 15 (2026) Annotated for Statistical Reporting Purposes XXII 99 - III - 368