9903.01.26 (Ended): IEEPA Global Reciprocal Baseline Canada Exemption

Key Points

• HTS 9903.01.26 was an exemption heading under the IEEPA Global Reciprocal Baseline program, carrying a rate of zero percent additional duty for qualifying articles the product of Canada.
• The heading was in force from 2025-04-05 through 2026-02-23 and was terminated on 2026-02-24; it is no longer in effect as of October 2026.
• Because this heading carried no additional duty of its own, its termination created nothing to refund under it directly.
• Importers who failed to claim this exemption on an entry and instead deposited IEEPA duty under a companion duty heading may be able to seek that deposit back through CBP's CAPE process in ACE.
• The legal authority for this heading was Executive Order 14257.

On this page

1. What HTS 9903.01.26 was
2. Scope: products and country coverage
3. Rate and effective window
4. How the heading appeared on an entry
5. Termination and its effect
6. Refund and correction posture for past entries
7. What importers should do
8. Key references

The links in this article go to the primary documents: the executive orders, the official Harmonized Tariff Schedule, and CBP guidance pages themselves. Read the source.

HTS 9903.01.26 was a no-additional-duty exemption heading within the IEEPA Global Reciprocal Baseline program, covering articles the product of Canada as described in subdivision (v)(iv) of U.S. Note 2 to Chapter 99 of the Harmonized Tariff Schedule. It applied from April 5, 2025 through February 23, 2026 and was terminated on February 24, 2026. As of October 2026 it is no longer in force. Importers whose entries fell within that window and who properly claimed this heading owed no additional IEEPA duty on the covered Canadian goods.

What HTS 9903.01.26 was

9903.01.26 was a Chapter 99 exemption heading, not a duty-imposing heading. Its role was to carve out a class of Canadian-origin goods from the additional duties that the IEEPA Global Reciprocal Baseline program would otherwise have imposed. An exemption heading of this kind does not itself assess a rate; it acts as a shield, zeroing out the additional duty for any entry that properly claimed it.

The heading's official text read: "Articles the product of Canada, as provided for in subdivision (v)(iv) of U.S. note 2 to this subchapter." The precise scope of which Canadian goods qualified was defined by that U.S. note. Importers needed to confirm their goods met the note's criteria to use this heading. Confirm the current HTSUS text with hts.usitc.gov or with your broker when researching historical entry treatment.

The program was authorized by Executive Order 14257. For background on other ended IEEPA headings from the same program era, see the related article on 9903.01.10 (Ended): IEEPA Canada Fentanyl Tariff Heading Explained.

Scope: products and country coverage

This heading applied exclusively to articles the product of Canada. No other country of origin was covered. The subset of Canadian goods that qualified was further restricted by the criteria in subdivision (v)(iv) of U.S. Note 2 to Chapter 99, which defined the specific product categories eligible for the exemption.

If a Canadian-origin shipment did not meet the subdivision (v)(iv) criteria, it was not eligible for 9903.01.26 and would have been subject to whatever companion duty heading applied within the Global Reciprocal Baseline program instead. Brokers completing USMCA or other origin determinations for Canadian goods should review how the certificate-of-origin process interacted with this exemption; see How to Fill Out a Certificate of Origin: USMCA and Generic for a practical walkthrough.

Rate and effective window

The rate under 9903.01.26 was 0 percent additional duty. This was not a preferential reduced rate; it was a complete exception from the additional duty that the Global Reciprocal Baseline program otherwise imposed. The zero-percent rate applied during the window April 5, 2025 through February 23, 2026.

Outside that window, this heading had no legal effect. Entries filed before April 5, 2025 or after February 23, 2026 could not rely on it. The heading was terminated on February 24, 2026.

How the heading appeared on an entry

Like all Chapter 99 codes, 9903.01.26 rode on an entry alongside the regular Chapter 1 through 97 classification line that described the physical goods. A broker would have reported both the base HTS number (from Chapters 1-97) and 9903.01.26 on the entry summary, CBP Form 7501. The Chapter 99 line carried the exemption claim; the base line carried the regular duty rate. Together, the two lines communicated to CBP that no additional IEEPA Global Reciprocal Baseline duty was owed on that entry.

If the Chapter 99 exemption line was omitted and a companion duty heading was used instead, the entry would have reflected the companion heading's additional duty rate rather than zero. That distinction matters when evaluating whether a past entry was filed correctly. ACE entry summary data, including the header details, can help reconstruct which headings were reported; see ES-001: ACE Reports Entry Summary Header Details Explained.

Termination and its effect

The heading terminated on February 24, 2026. From that date forward, 9903.01.26 no longer had any legal effect on entries. Shipments of Canadian goods that had previously qualified under this heading were no longer shielded from any additional IEEPA Global Reciprocal Baseline duty that may have remained in place under other headings, unless another exemption applied.

Because the heading itself carried a zero-percent rate throughout its entire life, its termination did not by itself give rise to any new duty obligation on previously filed entries that had already been liquidated correctly. The historical record is what it was: entries within the window that properly claimed the heading owed no additional duty; entries that did not claim it may have deposited duty under a companion heading and may have options described below.

For a broader view of which Chapter 99 codes were active or ended during this period, see the 2026 tariff code overview.

Refund and correction posture for past entries

Because 9903.01.26 carried no additional duty of its own, there is nothing to refund specifically under this heading. An importer who correctly claimed it paid zero additional IEEPA duty and has no overpayment to recover through it.

However, if an entry covered Canadian goods that qualified under subdivision (v)(iv) of U.S. Note 2 but the broker did not claim 9903.01.26, the entry would have deposited additional IEEPA duty under a companion duty heading instead. That deposited duty may be recoverable. The path is CBP's CAPE process in ACE.

What the CAPE process requires

To pursue a CAPE correction for a misclassified entry, an importer or broker will need:

• The affected entry numbers
• The specific CBP Form 7501 line items where the companion duty heading was reported instead of the exemption heading
• Confirmation of the entry's liquidation status, since unliquidated and liquidated entries follow different correction paths in ACE

Step-by-step instructions for the CAPE process are on the IEEPA tariff refund guide. Common rejection reasons, and how to address them, are documented on the CAPE errors page. No refund amount, deadline, or additional process step beyond what those pages describe is carried in the facts available as of October 2026; confirm current processing requirements directly with CBP or through your broker.

What importers should do

• Pull entry summaries for any Canadian-origin shipments entered between April 5, 2025 and February 23, 2026 and confirm whether 9903.01.26 was reported on the 7501; if a companion duty heading was used instead, assess whether the goods met the subdivision (v)(iv) criteria and consider the CAPE process.
• Review the CAPE step-by-step guide at /articles/ieepa-tariff-refund-guide and check common rejection reasons at /cape-errors before submitting any ACE correction.
• Verify liquidation status for each affected entry in ACE before deciding on a correction vehicle, as unliquidated and liquidated entries follow different paths.
• Confirm the current state of U.S. Note 2 subdivision (v)(iv) in the live HTSUS at hts.usitc.gov to ensure product-scope conclusions are based on the version in effect at time of entry.

Key references

• U.S. Harmonized Tariff Schedule, hts.usitc.gov - Official schedule including Chapter 99 and U.S. Note 2 text
• White House, whitehouse.gov - Executive Order 14257 and related IEEPA proclamations
• U.S. Customs and Border Protection, cbp.gov - CBP guidance, CSMS messages, and ACE resources
• Federal Register, federalregister.gov - Federal Register notices implementing the Global Reciprocal Baseline program
• IEEPA Tariff Refund Guide - Step-by-step CAPE process for recovering deposited IEEPA duties in ACE
• CAPE Errors Page - Common CAPE rejection reasons and how to resolve them
• How to Fill Out a Certificate of Origin: USMCA and Generic - Origin documentation for Canadian goods
• ES-001: ACE Reports Entry Summary Header Details Explained - Reconstructing which Chapter 99 headings were reported on a historical entry