9903.01.63 (Ended): IEEPA Liberation Day China Rate Heading

Key Points

• HTS 9903.01.63 was the primary Liberation Day IEEPA Chapter 99 heading for goods from China, including Hong Kong and Macau, and it ended on 2025-05-14.
• The heading imposed an additional 84 percent duty on 2025-04-09 only, then 125 percent from 2025-04-10 through 2025-05-13.
• It stacked on top of heading 9903.01.24, meaning both codes appeared on the same entry summary line during the window it applied.
• Goods already loaded onto a vessel and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 10, 2025 were excluded from coverage.
• Duties deposited under this heading may be refundable through CBP's CAPE process in ACE; importers need their entry numbers, Form 7501 lines, and each entry's liquidation status to prepare a claim.

On this page

1. What 9903.01.63 was and when it ended
2. Legal authority and program background
3. Rate history and effective windows
4. Products and countries covered
5. Exclusions and exemptions
6. How the heading stacked with other duties
7. Refund path for deposited duties
8. What importers should do
9. Key references

HTS 9903.01.63 was a Chapter 99 special-program heading that imposed escalating IEEPA Liberation Day additional tariffs on articles the product of China, including Hong Kong and Macau. It was in effect from 2025-04-09 through 2025-05-13 and ended on 2025-05-14. As of the as-of date of the facts underlying this article, October 21, 2026, the heading was no longer in force.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 9903.01.63 was and when it ended

9903.01.63 was a temporary Chapter 99 provision created under the Liberation Day IEEPA tariff action. It applied an additional ad valorem duty on covered Chinese-origin goods entered for consumption or withdrawn from warehouse for consumption during its active window. The heading was suspended and ended on 2025-05-14. A compiler's note in the official heading text references the suspension at 90 Fed. Reg. 50729.

This article records the heading's history. No entry filed on or after 2025-05-14 was subject to this heading.

Legal authority and program background

The heading was authorized under Executive Order 14257, issued under the International Emergency Economic Powers Act (IEEPA). The Liberation Day action used IEEPA authority to impose additional tariffs on imports from multiple trading partners. For China specifically, including Hong Kong and Macau, the rates escalated rapidly over the first few weeks of April 2025 before the heading was suspended in mid-May.

The official heading text was set out in U.S. note 2, subdivision (v), to Chapter 99 of the Harmonized Tariff Schedule of the United States. The current state of Chapter 99 can be verified at hts.usitc.gov. For related ended IEEPA headings, see our article on 9903.01.26 (Ended): IEEPA Global Reciprocal Baseline Canada Exemption.

Rate history and effective windows

The heading carried two distinct rate windows during its brief life:

• 84 percent additional duty, applicable for entries on 2025-04-09 only.
• 125 percent additional duty, applicable for entries from 2025-04-10 through 2025-05-13.

The heading was suspended on 2025-05-14 and imposed no duties after that date. These rates were in addition to all other applicable duties, including those imposed under heading 9903.01.24 (see stacking discussion below). Confirm the precise rate applicable to any specific entry by reviewing the entry date against these windows.

Products and countries covered

The heading applied to articles the product of China, including Hong Kong and Macau, as specified in subdivision (v) of U.S. note 2 to the Chapter 99 subchapter. Country of origin for IEEPA purposes was determined under the standard CBP substantial-transformation test. Goods manufactured in or substantially transformed in China, Hong Kong, or Macau fell within scope unless an exclusion applied. Confirm classification of specific products in the current HTSUS or with a licensed customs broker.

Exclusions and exemptions

The official heading text carved out three categories of goods from coverage:

• In-transit goods: Goods that were loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 10, 2025 were excluded from this heading.
• Goods described in headings 9903.01.28 through 9903.01.33: Products covered by those headings were not subject to 9903.01.63.
• Goods provided for in heading 9903.01.34 and U.S. note 2(w): Articles falling under those provisions were also excluded from this heading's coverage.

If any of these exclusions applied to a past entry and the heading was nonetheless assessed, that entry may be a candidate for correction. See the refund path section below.

How the heading stacked with other duties

9903.01.63 stacked with heading 9903.01.24. Both codes appeared on the entry summary for covered Chinese-origin goods during the window the heading applied. The 9903.01.63 additional rate (84 percent or 125 percent, depending on entry date) was assessed on top of the duty imposed under 9903.01.24, as well as on top of any applicable Column 1 general rate, Section 301 additional duties, antidumping or countervailing duties, and any other assessments tied to the chapter 1-97 classification.

Importers reviewing historical entries should examine each Chapter 99 line individually to confirm which headings were claimed and whether the rates were applied correctly. The ACE entry summary report ES-002 is a useful tool for pulling line-level detail; see our article ES-002: ACE Reports Entry Summary Line Details Explained for how to read those reports.

Refund path for deposited duties

Duties deposited under 9903.01.63 during its active window were refundable through CBP's CAPE process in ACE where the heading was incorrectly applied or where the suspension created a basis for recovery.

What an importer needs to prepare a claim

• Entry numbers for each entry on which the heading was assessed.
• Form 7501 lines that carried the 9903.01.63 heading, showing the additional duty amounts deposited.
• Liquidation status of each entry, because the available path differs depending on whether an entry is unliquidated, liquidated within the protest window, or final.

Where to find the steps and common rejections

The full claim steps are described in our IEEPA Tariff Refund Guide. Common reasons CBP rejects CAPE submissions, and how to address them, are documented on the CAPE errors page. Confirm current CBP guidance directly at cbp.gov before filing.

What importers should do

• Pull all entry summaries dated 2025-04-09 through 2025-05-13 that show a Chinese country of origin and verify whether 9903.01.63 was assessed, and at which rate (84 percent or 125 percent), against the correct entry date.
• Check whether any in-transit exclusion or product exclusion under headings 9903.01.28 through 9903.01.34 or U.S. note 2(w) applied to those entries and was missed at time of entry.
• Gather entry numbers, Form 7501 line detail, and liquidation status for any entries where a refund may be warranted, then follow the steps at the IEEPA Tariff Refund Guide and review common rejections at CAPE errors.
• Verify all classification and program determinations against the current HTSUS and confirm with a licensed customs broker or trade attorney before filing any post-summary correction or protest.

Key references

• Federal Register, 90 Fed. Reg. 50729 -- suspension notice referenced in the compiler's note to HTS 9903.01.63
• Executive Order 14257 -- the legal authority under IEEPA for the Liberation Day tariff action (search whitehouse.gov)
• Harmonized Tariff Schedule of the United States (HTSUS) -- official Chapter 99 heading text and U.S. notes
• U.S. Customs and Border Protection (CBP) -- CAPE process guidance, entry liquidation status, and post-summary correction procedures
• IEEPA Tariff Refund Guide -- step-by-step instructions for filing a CAPE refund claim on IEEPA duties
• CAPE Errors -- common CBP rejections of CAPE submissions and how to address them
• ES-002: ACE Reports Entry Summary Line Details Explained -- how to read ACE line-level duty data for historical entries