9903.01.32 (Ended): IEEPA Global Reciprocal Baseline Exemption

Key Points

• HTS 9903.01.32 was an exemption heading under the IEEPA Global Reciprocal Baseline program, carrying a rate of zero percent additional duty from April 5, 2025 through February 23, 2026.
• The heading ended on February 24, 2026 and is no longer in force as of October 16, 2026.
• Because this heading imposed no additional duty of its own, its termination created nothing to refund under it directly.
• Importers who paid IEEPA duty under a companion duty heading instead of claiming this exemption heading may seek a refund of that deposit through CBP's CAPE process in ACE.
• Legal authority for the program was Executive Order 14257.

On this page

1. What HTS 9903.01.32 was and when it ended
2. What this heading covered: an exemption, not a duty
3. Product scope and enumerated subheadings
4. How this heading appeared on a customs entry
5. Interaction with other IEEPA program headings
6. Refund and correction path for affected entries
7. What importers should do
8. Key references

HTS 9903.01.32 was a Chapter 99 exemption claim heading under the IEEPA Global Reciprocal Baseline program, created by Executive Order 14257. It applied a zero percent additional duty rate to qualifying articles from April 5, 2025 through February 23, 2026, and terminated on February 24, 2026. As of October 16, 2026, the heading is no longer in force. The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

What HTS 9903.01.32 was and when it ended

HTS 9903.01.32 was a Chapter 99 heading that sat within the IEEPA Global Reciprocal Baseline subchapter. Its official text read: "Articles the product of any country, classified in the subheadings enumerated in subdivision (v)(iii)(a) of U.S. note 2 to this subchapter." The heading was created under Executive Order 14257 and became effective on April 5, 2025.

The heading carried a rate of zero percent additional duty for its entire operative window, April 5, 2025 through February 23, 2026. On February 24, 2026, the heading terminated. It has carried no legal force since that date.

What this heading covered: an exemption, not a duty

9903.01.32 was an exemption, exception, or claim heading, not a duty-imposing heading. Where the IEEPA Global Reciprocal Baseline program's companion headings imposed additional duties on imported articles, 9903.01.32 operated in the opposite direction: an importer who properly claimed it on an entry was stating that the goods fell within the enumerated subheadings listed in U.S. note 2, subdivision (v)(iii)(a), and were therefore subject to no additional IEEPA duty under this heading.

That structure matters for compliance purposes. An importer who failed to claim 9903.01.32 during its operative window, and instead paid IEEPA duty under a companion duty heading, may have overpaid. The refund path for that situation is addressed below.

Product scope and enumerated subheadings

The subheadings covered by 9903.01.32 were those enumerated in subdivision (v)(iii)(a) of U.S. note 2 to the relevant Chapter 99 subchapter, as specified in the Harmonized Tariff Schedule. All enumerated subheadings carried the same window: April 5, 2025 through February 24, 2026.

Among the subheadings that appeared under this heading are the following examples from the read set:

• 0508.00.00 (coral, shells, cuttlebone, and similar)
• 2504.10.50 and 2504.90.00 (natural graphite)
• 2510.10.00 and 2510.20.00 (natural calcium phosphates)
• 2511.10.10 and 2511.10.50 (natural barium sulfate, witherite)
• 2519.10.00, 2519.90.10, and 2519.90.20 (magnesite and magnesia)
• 2524.90.00 (asbestos, other)
• 2529.21.00 and 2529.22.00 (fluorspar)
• 2530.20.10, 2530.20.20, 2530.90.10, 2530.90.20, and 2530.90.80 (other mineral substances)
• 2602.00.00, 2603.00.00, 2605.00.00, 2606.00.00, 2608.00.00, 2610.00.00 (metal ores and concentrates)
• 2611.00.30 and 2611.00.60 (tungsten ores and concentrates)
• 2612.10.00 (uranium ores and concentrates)
• 2614.00.30 and 2614.00.60 (titanium ores and concentrates)
• 2615.90.30 and 2615.90.60 (niobium, tantalum, vanadium ores and concentrates)
• 2616.10.00 (silver ores and concentrates)
• 2617.10.00 (antimony ores and concentrates)
• 2620.30.00 and 2620.99.50 (ash and residues containing metals)
• 2701.11.00, 2701.12.00, 2701.19.00, and 2701.20.00 (coal, anthracite, bituminous, other; coal briquettes)
• 2702.10.00 (lignite)

The read set above is a representative sample from the heading's subheading list. The full enumerated list was contained in subdivision (v)(iii)(a) of U.S. note 2 to the relevant Chapter 99 subchapter. Importers researching whether a specific subheading was covered should consult the HTSUS at hts.usitc.gov or confirm with a licensed customs broker, as the capped read set shown here may not reflect the heading's complete scope.

How this heading appeared on a customs entry

Chapter 99 headings such as 9903.01.32 rode alongside the ordinary Chapter 1-97 classification on a CBP Form 7501 entry summary. An importer claiming the exemption reported the underlying Chapter 1-97 subheading on one line and added 9903.01.32 as a secondary Chapter 99 classification on the same or an adjoining line. The Chapter 99 code signaled to CBP that the importer was asserting the enumerated-subheading exemption under U.S. note 2.

Because the heading itself imposed no additional duty, the net effect of a proper claim was that no IEEPA Global Reciprocal Baseline additional duty was assessed on the entry line. Where an importer omitted the claim and paid duty under a companion duty heading instead, that entry line potentially carried an unnecessary duty deposit.

Interaction with other IEEPA program headings

9903.01.32 sat alongside other Chapter 99 headings within the IEEPA Global Reciprocal Baseline program. Some of those companion headings imposed positive additional duties; 9903.01.32 was the vehicle by which qualifying goods within the enumerated subheadings were carved out from those positive-duty headings. For context on a related ended IEEPA baseline heading, see our article on 9903.01.25 (Ended): IEEPA Global Reciprocal Baseline, 10% Rate.

Importers with entries that also carried Section 301 or Section 232 obligations should confirm how those separate programs interacted with IEEPA headings during the operative window. That analysis depends on the specific goods and entry dates and is best confirmed against the current HTSUS and with a licensed broker.

Refund and correction path for affected entries

Because 9903.01.32 carried no additional duty of its own, the heading's termination on February 24, 2026 created no duty deposit under it to refund. There is nothing to recover from this heading directly.

However, if an importer paid IEEPA duty under a companion duty heading during the period April 5, 2025 through February 23, 2026, and that payment would not have been owed had the importer properly claimed 9903.01.32, that deposit may be recoverable. CBP's process for reviewing and correcting such entries is the CAPE process in ACE. The steps for seeking that refund are on the IEEPA tariff refund guide. Common reasons CAPE submissions are rejected are explained on the CAPE errors page.

To use the CAPE process, an importer typically needs the relevant entry numbers, the specific line items from the CBP Form 7501 showing the duty deposit, and the liquidation status of each entry. Confirm the exact documentation requirements against CBP's current guidance at cbp.gov before submitting.

What importers should do

• Audit entry summaries from April 5, 2025 through February 23, 2026 to identify any lines covering the enumerated subheadings where 9903.01.32 was not claimed and IEEPA duty was deposited under a companion heading instead.
• Gather the entry numbers, the 7501 line-level detail showing the duty deposit, and the current liquidation status for any entries being considered for correction.
• Review the step-by-step process on the IEEPA tariff refund guide and check the CAPE errors page before submitting a CAPE request in ACE to avoid common rejection reasons.
• Verify the full enumerated subheading list in subdivision (v)(iii)(a) of U.S. note 2 in the HTSUS to confirm which subheadings were in scope during the operative window, since the read set in this article is a representative sample.

Key references

• White House: Executive Order 14257 - the legal authority establishing the IEEPA Global Reciprocal Baseline program
• HTSUS at hts.usitc.gov - the official Harmonized Tariff Schedule, including Chapter 99 headings and U.S. note 2 to the IEEPA subchapter
• CBP at cbp.gov - CBP guidance on entry procedures, ACE, and the CAPE process
• Federal Register at federalregister.gov - Federal Register notices implementing the IEEPA Global Reciprocal Baseline program
• IEEPA Tariff Refund Guide - step-by-step instructions for seeking refunds of IEEPA duty deposits through the CAPE process
• CAPE Errors Page - common reasons CAPE submissions are rejected and how to avoid them
• 9903.01.25 (Ended): IEEPA Global Reciprocal Baseline, 10% Rate - related ended IEEPA baseline duty heading