9903.01.33 (Ended): IEEPA Global Reciprocal Baseline Exemption

Key Points

• HTS 9903.01.33 was a no-additional-duty exemption heading under the IEEPA Global Reciprocal Baseline program, authorized by EO 14257, and it carried a rate of 0 percent additional duty.
• The heading was in force from April 5, 2025 through February 23, 2026, and it ended on February 24, 2026; it is no longer in force as of the October 16, 2026 as-of date of these facts.
• Because 9903.01.33 imposed no duty of its own, its end created nothing to refund under this heading specifically.
• Importers whose entries deposited IEEPA duty under a companion duty heading because this exemption heading was not claimed may be able to seek that deposit through CBP's CAPE process in ACE.
• The heading covered a broad set of goods across iron, steel, aluminum, wood, vehicles, semiconductors, and copper products of any country, as defined in U.S. note 2 to subchapter III of Chapter 99.

On this page

1. What HTS 9903.01.33 was
2. Goods and countries in scope
3. Rate and effective window
4. How the heading appeared on a customs entry
5. Interaction with companion duty headings
6. Refund and correction posture now that the heading has ended
7. What importers should do
8. Key references

HTS 9903.01.33 was a Chapter 99 exemption heading that shielded a defined set of goods from any additional duty under the IEEPA Global Reciprocal Baseline program. It applied from April 5, 2025 through February 23, 2026, at a rate of zero percent additional duty, and it ended on February 24, 2026. Importers and brokers researching this code are looking at a closed window: the heading no longer applies to new entries, but its history matters for post-entry review and potential CAPE claims on entries filed while it was in force.

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

What HTS 9903.01.33 was

9903.01.33 was a Chapter 99 exemption or exception claim heading, not a duty-imposing heading. Its legal authority was EO 14257. Within the IEEPA Global Reciprocal Baseline program, a set of Chapter 99 headings imposed additional duties on imports from various countries. 9903.01.33 sat alongside those duty headings as the mechanism by which qualifying goods were carved out from additional duty exposure, resulting in a net additional rate of 0 percent for entries that properly claimed it.

Because the heading imposed no duty of its own, it functioned as a shield: an importer who correctly classified an entry under both the applicable base Chapter 1-97 number and this Chapter 99 heading owed no additional IEEPA duty on the covered goods during the applicable window. Similar exemption and exclusion heading mechanics appear across Chapter 99, including in the Section 301 program. See the related article on 9903.88.69: Section 301 Exclusion Claim Heading Explained for a comparable structure.

Goods and countries in scope

The official heading text for 9903.01.33, as it appeared in the HTSUS, covered a wide range of product categories from any country, as provided in subdivisions (v)(vi) through (v)(xvi) of U.S. note 2 to subchapter III of Chapter 99. Those product categories were:

• Articles of iron or steel, and derivative articles of iron or steel
• Articles of aluminum, and derivative articles of aluminum
• Wood products
• Passenger vehicles, specifically sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans
• Light trucks
• Parts of passenger vehicles (sedans, SUVs, crossover utility vehicles, minivans, and cargo vans) and light trucks
• Medium- and heavy-duty vehicles, and parts of medium- and heavy-duty vehicles
• Semiconductor articles
• Semi-finished copper
• Intensive copper derivative products

The country scope was global: the heading applied to goods of any country, subject to the definitional conditions set out in the referenced U.S. note subdivisions. Confirm the precise U.S. note text in the current or archived Harmonized Tariff Schedule at hts.usitc.gov, as note language governs eligibility.

Rate and effective window

For entries covered by this heading during its operative period, the additional duty rate was 0 percent. The window ran from April 5, 2025 through February 23, 2026. The heading ended on February 24, 2026.

No rate other than 0 percent additional duty was associated with this heading. Ordinary column 1 (MFN) duties and any other applicable Chapter 1-97 duties continued to apply normally; 9903.01.33 addressed only the IEEPA Global Reciprocal Baseline additional duty layer. Confirm the column 1 rates for the specific Chapter 1-97 classifications of your goods at hts.usitc.gov.

How the heading appeared on a customs entry

Chapter 99 headings like 9903.01.33 were not standalone classifications. On CBP Form 7501 and in ACE, an entry line claiming this exemption carried two HTS numbers: the standard Chapter 1-97 classification for the article, and 9903.01.33 riding alongside it. The Chapter 99 number reported the exemption claim; the Chapter 1-97 number described the goods for all other tariff and trade-statistics purposes.

Proper ACE entry required both codes to be present on the same line for CBP to recognize the 0-percent-additional-duty treatment. Entries submitted during the April 5, 2025 through February 23, 2026 window that omitted 9903.01.33 and instead reported a companion duty-imposing Chapter 99 heading would have deposited duties that were, in principle, not owed under this exemption heading. That scenario is the primary driver of any post-entry correction or refund interest today.

For context on how ACE processes entry data, see CBP's ACE portal and guidance at cbp.gov.

Interaction with companion duty headings

The IEEPA Global Reciprocal Baseline program operated through a layered set of Chapter 99 headings. Some headings imposed additional duties; 9903.01.33 was the heading that removed or zeroed out that additional duty for the goods and countries it covered. During the operative window, an importer needed to determine whether their goods fell under one of the duty-imposing companion headings, and then whether 9903.01.33 applied to carve the goods out of that duty.

A related ended heading in the same program is documented at 9903.01.25 (Ended): IEEPA Global Reciprocal Baseline, 10% Rate. For vehicle and auto-parts duty stacking questions arising under other programs that remain active, see 9903.94.05: Section 232 Auto Parts Tariff Rate, Scope, and Stacking. Confirm which Chapter 99 headings currently apply to your goods in the live HTSUS; do not assume a heading that was in place during the 9903.01.33 window is still operative.

Refund and correction posture now that the heading has ended

Because 9903.01.33 itself imposed no additional duty, its end on February 24, 2026 created nothing to refund under this heading. There is no excess deposit associated with 9903.01.33 itself.

However, an importer whose entries deposited IEEPA duty under a companion duty heading because this exemption heading was not claimed at the time of entry may be able to recover that deposit. The path for that recovery is CBP's CAPE process in ACE.

To pursue a CAPE claim, an importer needs:

• The entry numbers for the affected entries
• The specific CBP Form 7501 line numbers where the companion duty heading was reported and duty was deposited
• The liquidation status of those entries, because CAPE eligibility and timing depend on whether an entry is unliquidated, liquidated within protest period, or past protest period

The full step-by-step process is maintained at our IEEPA tariff refund guide. Common rejection reasons and how to resolve them are documented at the CAPE errors page. For a broader look at the 2026 tariff code landscape as you conduct post-entry review, the 2026 tariff code overview is a useful starting point.

What importers should do

• Audit entries filed between April 5, 2025 and February 23, 2026 that covered iron, steel, aluminum, wood, vehicles, semiconductors, or copper products, and verify whether 9903.01.33 was claimed on the 7501; if a companion duty heading was reported instead, assess CAPE eligibility.
• Check liquidation status for any potentially affected entries before initiating a CAPE claim, because timing and process differ for unliquidated versus liquidated entries.
• Do not claim 9903.01.33 on new entries: the heading ended on February 24, 2026 and is no longer in force; confirm the currently applicable Chapter 99 headings for your goods at hts.usitc.gov.
• Follow the CAPE process documented at our IEEPA tariff refund guide and review common CAPE rejection reasons before submitting to avoid delays.

Key references

• White House executive orders, including EO 14257: the legal authority for the IEEPA Global Reciprocal Baseline program under which 9903.01.33 operated.
• Harmonized Tariff Schedule of the United States (USITC): the official source for heading text, U.S. notes, and current Chapter 99 classifications.
• Federal Register: official notices and rules implementing EO 14257 and related IEEPA actions.
• U.S. Customs and Border Protection (cbp.gov): ACE entry guidance, CSMS messages, and CAPE process information.
• IEEPA Tariff Refund Guide (CustomsGenius): step-by-step CAPE process for recovering deposited IEEPA duties.
• CAPE Errors Page (CustomsGenius): common CAPE rejection reasons and resolution guidance.
• 2026 Tariff Code Overview (CustomsGenius): context on the current Chapter 99 tariff code landscape.