9903.01.25 (Ended): IEEPA Global Reciprocal Baseline, 10% Rate

Key Points

• HTS 9903.01.25 imposed a 10 percent additional duty on articles from virtually all countries under the IEEPA Global Reciprocal Baseline program, effective April 5, 2025 through February 23, 2026.
• The heading ended on February 24, 2026 and was no longer in force as of that date; it must not be reported on entries filed after February 23, 2026.
• The legal authority for the heading was Executive Order 14257.
• Products described in headings 9903.01.26 through 9903.01.33, 9903.02.02 through 9903.02.91, 9903.96.01, and 9903.96.02 were excluded from 9903.01.25, as were products covered by headings 9903.01.34 and 9903.02.01.
• Importers who paid duties under this heading during its window may be eligible to recover those payments through CBP's CAPE process in ACE.

On this page

1. What 9903.01.25 was and when it ended
2. Legal authority and program background
3. Products and countries in scope
4. Exclusions and exemption headings
5. Rate and effective window
6. How the heading appeared on a customs entry
7. Refund path for duties paid under 9903.01.25
8. What importers should do
9. Key references

HTS 9903.01.25 was a Chapter 99 tariff heading that imposed a 10 percent additional ad valorem duty on imports from virtually all countries as part of the IEEPA Global Reciprocal Baseline program. The heading was in effect from April 5, 2025 through February 23, 2026. It ended on February 24, 2026 and is no longer in force as of the article's as-of date of October 15, 2026. Importers who paid the 10 percent duty during that window should review their entry records for potential refund eligibility through CBP's CAPE process.

The links in this article go to primary documents: the executive order, the official tariff schedule, and CBP's own guidance pages. Read the source.

What 9903.01.25 was and when it ended

9903.01.25 was a temporary Chapter 99 provision added to the Harmonized Tariff Schedule of the United States (HTSUS) to implement the IEEPA Global Reciprocal Baseline tariff. It covered articles that were the product of any country, subject to a defined set of exclusions described below.

The heading was active from April 5, 2025 through February 23, 2026. On February 24, 2026, the heading terminated and ceased to be in force. Any entry that imported goods and reported 9903.01.25 after February 23, 2026 did so in error.

Importers and brokers researching this code because it appears on older entry summaries, protests, or audit files should treat it as a historical provision and verify the current state of any successor headings in the official HTSUS at hts.usitc.gov or in our 2026 tariff code overview.

Legal authority and program background

The heading was created pursuant to Executive Order 14257. That order invoked the International Emergency Economic Powers Act (IEEPA) to establish the Global Reciprocal Baseline tariff as a broad, country-spanning additional duty. The full text of executive orders is published at whitehouse.gov; search for EO 14257 there to read the operative text.

The Global Reciprocal Baseline program used Chapter 99 mechanics that are standard for IEEPA and Section 232 additional duties: a special Chapter 99 heading rides alongside the regular Chapter 1 through 97 classification on the entry summary, adding its rate on top of the normal column 1 general rate.

Products and countries in scope

The official heading text covered articles the product of any country, as provided for in subdivision (v) of U.S. note 2 to subchapter III of Chapter 99. The heading's country scope was intentionally broad: it applied to imports from countries that were not assigned a higher country-specific reciprocal rate under a separate heading in the 9903.01.26 through 9903.01.33 or 9903.02.02 through 9903.02.91 ranges.

To determine whether a specific country's goods fell under 9903.01.25 or under a different country-specific heading during the window, consult the HTSUS as it read between April 5, 2025 and February 23, 2026, or confirm with a licensed customs broker. The facts block for this article does not carry a country-by-country list, so no such list is reproduced here.

Exclusions and exemption headings

The heading text carved out several categories of goods that did not fall under 9903.01.25 even during its active window. Products described in the following headings were explicitly excluded:

• 9903.01.26 through 9903.01.33: country-specific or product-specific reciprocal rate headings
• 9903.02.02 through 9903.02.91: additional country-specific or product-specific headings
• 9903.96.01 and 9903.96.02: separately enumerated exclusion or product headings
• 9903.01.34 and 9903.02.01: headings that provided alternative treatment for certain articles

If a product fell under any of those headings, it did not also carry 9903.01.25. Brokers auditing historical entries should check whether a line was correctly classified under one of those exclusion headings rather than under 9903.01.25.

Rate and effective window

The rate imposed by 9903.01.25 was 10 percent ad valorem, additional to all other applicable duties. This rate applied from April 5, 2025 through February 23, 2026 only. No rate applied under this heading before April 5, 2025, and no rate applied after February 23, 2026.

The 10 percent was layered on top of the standard column 1 general rate, any applicable Section 301 duties, any applicable Section 232 duties, and any other Chapter 99 additional duties that simultaneously applied to the same merchandise. For context on how Section 301 and Section 232 Chapter 99 headings stack, see our articles on 9903.91.11 and 9903.94.05.

How the heading appeared on a customs entry

On a CBP Form 7501 entry summary, 9903.01.25 appeared as a second HTS line beneath the Chapter 1 through 97 classification line for each qualifying line item. The Chapter 99 line carried:

• The Chapter 99 code: 9903.01.25
• The duty rate: 10 percent
• A calculated duty amount based on the entered value of the merchandise

The underlying Chapter 1 through 97 classification remained on the entry and continued to determine the normal column 1 rate, quota applicability, and other trade-program eligibility. The two lines were additive on the total duty line of the 7501.

Importers who are unfamiliar with how ACE entry summaries represent these layered Chapter 99 lines should confirm the structure with their broker before preparing any refund claim.

Refund path for duties paid under 9903.01.25

Duties deposited under 9903.01.25 during its April 5, 2025 through February 23, 2026 window are refundable through CBP's CAPE process in ACE.

What an importer needs to prepare a claim

• Entry numbers for each entry on which 9903.01.25 was reported
• The specific 7501 lines that carried the heading and the associated duty amounts
• The liquidation status of each entry, because the available remedy and timeline depend on whether an entry is unliquidated, liquidated, or subject to a protest deadline

Where to find the steps and common rejection reasons

The full step-by-step process for filing a CAPE claim is documented on our IEEPA tariff refund guide. Common reasons CAPE submissions are rejected, and how to correct them, are documented on our CAPE errors page. Follow those resources when building and submitting the claim.

What importers should do

• Pull all entry summaries filed between April 5, 2025 and February 23, 2026 and identify every 7501 line that reported 9903.01.25, then confirm the duty amounts deposited on each line.
• Check the liquidation status of each identified entry, because the available refund path differs for unliquidated versus liquidated entries.
• Follow the step-by-step CAPE filing instructions on the IEEPA tariff refund guide and review the CAPE errors page before submitting to avoid common rejections.
• Confirm the current HTSUS at hts.usitc.gov for any successor headings that may now apply to goods that were formerly covered by 9903.01.25.

Key references

• whitehouse.gov: Search for Executive Order 14257, the legal authority for the IEEPA Global Reciprocal Baseline tariff
• hts.usitc.gov: Official Harmonized Tariff Schedule of the United States, including Chapter 99 and the historical text of 9903.01.25
• cbp.gov: U.S. Customs and Border Protection, for CAPE process guidance and entry liquidation status
• federalregister.gov: Federal Register notices implementing EO 14257 and related IEEPA tariff actions
• IEEPA Tariff Refund Guide: Step-by-step CAPE claim instructions for duties deposited under IEEPA headings
• CAPE Errors Page: Common CAPE submission rejection reasons and corrections
• 2026 Tariff Code Overview: Current Chapter 99 landscape for importers