9903.01.77 (Ended): IEEPA Brazil 40% Tariff Heading Explained

Key Points

• HTS heading 9903.01.77 imposed an additional 40 percent duty on most articles the product of Brazil, effective August 6, 2025, under Executive Order 14323.
• The heading was active only through February 23, 2026; it ended on February 24, 2026 and is no longer in force as of October 22, 2026.
• Products covered by headings 9903.01.78 through 9903.01.83 and 9903.01.90 were excluded from 9903.01.77 during the window it applied.
• Importers who paid duties under this heading between August 6, 2025 and February 23, 2026 may be eligible for a refund through CBP's CAPE process in ACE.
• Every rate, date, and country reference in this article comes from the facts as of October 22, 2026; confirm current obligations in the live HTSUS at hts.usitc.gov or with a licensed broker.

On this page

1. What heading 9903.01.77 was and when it ended
2. Legal authority and program background
3. Scope: which goods and countries it covered
4. The 40 percent rate and its window
5. Exclusion headings that sat alongside 9903.01.77
6. How the heading appeared on a customs entry
7. Refund path for duties paid under this heading
8. What importers should do
9. Key references

HTS heading 9903.01.77 was a Chapter 99 IEEPA heading that added 40 percent to the dutiable value of most articles the product of Brazil, running from August 6, 2025 through February 23, 2026. The heading ended on February 24, 2026 and is no longer in force. Importers whose entries carried this heading during its active window should review their liquidation status to determine whether a duty refund is available through the CBP CAPE process.

The links in this article go to the primary documents: the executive order, Federal Register notice, and official tariff schedule pages themselves. Read the source.

What heading 9903.01.77 was and when it ended

Heading 9903.01.77 was a temporary Chapter 99 classification that existed solely to collect an additional IEEPA tariff on Brazilian-origin merchandise. It became active on August 6, 2025 and remained in effect through February 23, 2026, a window of roughly six and a half months. As of February 24, 2026, the heading ended and imposed no further duty obligation. No entries presented to CBP on or after February 24, 2026 should have carried this heading.

The official heading text stated: Except for products described in headings 9903.01.78-9903.01.83 and 9903.01.90, articles the product of Brazil that are entered for consumption, or withdrawn from warehouse for consumption, after 12:01 a.m. eastern daylight time 7 days after the date of the executive order, excluding the day the executive order is signed, as provided for in subdivision (x) of U.S. note 2 to this subchapter. A compiler's note in the HTSUS confirmed that Executive Order 14323 was signed on July 30, 2025, producing the August 6, 2025 effective date.

Legal authority and program background

The heading was created under Executive Order 14323, published at 90 Fed. Reg. 37739 and signed on July 30, 2025. EO 14323 exercised authority under the International Emergency Economic Powers Act (IEEPA) to impose additional tariffs on goods originating in Brazil. Subdivision (x) of U.S. Note 2 to Chapter 99 of the HTSUS governed the classification mechanics, including the seven-day delay that produced the August 6, 2025 effective date.

For context on how other IEEPA country-specific headings were structured, see our article on 9903.01.26 (Ended): IEEPA Global Reciprocal Baseline Canada Exemption and 9903.02.73 (Ended): IEEPA Japan Replacement Rate Heading.

Scope: which goods and countries it covered

9903.01.77 applied to articles the product of Brazil, meaning country of origin was the operative test. It covered goods entered for consumption or withdrawn from warehouse for consumption during the August 6, 2025 through February 23, 2026 window. No other country's goods were subject to this heading.

The heading was broad by design: any Brazilian-origin article was in scope unless a specific exclusion heading applied. Importers whose goods originated elsewhere but transited through Brazil were not subject to this heading, provided they could establish non-Brazilian origin under applicable CBP origin rules.

The 40 percent rate and its window

The additional duty rate under 9903.01.77 was 40 percent ad valorem, assessed on top of the column 1 general rate (and any other applicable additional duties) already owed on the underlying Chapter 1-97 classification. The rate applied from August 6, 2025 through February 23, 2026, inclusive. No duty under this heading was owed on entries presented before August 6, 2025 or on or after February 24, 2026.

Because this was an ad valorem rate, the actual dollar impact depended on the customs value of each shipment. A Brazilian-origin entry with a $100,000 customs value, for example, would have incurred $40,000 in additional IEEPA duty under this heading, before considering the base rate or any other special tariff provisions. Confirm the exact duty computation for any specific entry with your broker using the official HTSUS.

Exclusion headings that sat alongside 9903.01.77

The heading's own text carved out products described in headings 9903.01.78, 9903.01.79, 9903.01.80, 9903.01.81, 9903.01.82, 9903.01.83, and 9903.01.90. If an article the product of Brazil fell within any of those headings during the active window, 9903.01.77 did not apply to it. Importers should verify whether their specific commodity was covered by one of those exclusion headings by consulting the HTSUS text in force at the time of each entry, because the exclusion headings' own scope and dates govern whether relief was available.

How the heading appeared on a customs entry

Like all Chapter 99 codes, 9903.01.77 rode alongside the regular Chapter 1-97 classification line on CBP Form 7501. A Brazilian-origin entry would have shown, for example, a base classification such as 8471.30.0100 (a notebook computer) on one line, with 9903.01.77 added as a second HTS line to collect the 40 percent IEEPA increment. The entry summary line for 9903.01.77 would have carried its own duty amount, separate from the column 1 duty on the primary classification.

For guidance on reading ACE entry summary line details, the ES-002: ACE Reports Entry Summary Line Details Explained article walks through how each field maps to the duty amounts collected.

Refund path for duties paid under this heading

Duties deposited under 9903.01.77 during the August 6, 2025 through February 23, 2026 window were refundable through CBP's CAPE (Customs Automated Protest and Entry) process in ACE. CAPE is the mechanism through which importers file for refunds of IEEPA tariffs that were paid but later determined not to be owed, or where a heading has ended and retroactive relief was provided.

What you need to prepare a CAPE claim

• Entry numbers for every entry that carried 9903.01.77
• The CBP Form 7501 lines that listed the heading and the associated duty amounts
• The liquidation status of each entry, because unliquidated, liquidated, and protested entries follow different procedural tracks

The full step-by-step process is maintained at our IEEPA Tariff Refund Guide. Common reasons CAPE claims are rejected, and how to address them, are documented at our CAPE Errors page. The facts block for this heading carries no additional refund deadlines, dollar caps, or form numbers beyond what is described above; confirm any procedural requirements directly with CBP at cbp.gov.

What importers should do

• Audit past entries. Pull all entry summaries covering August 6, 2025 through February 23, 2026 for Brazilian-origin goods and confirm whether 9903.01.77 was reported. Use ACE reports and your 7501 line data to build a complete picture.
• Check liquidation status. For each affected entry, determine whether it has liquidated, is pending liquidation, or is already under protest. Liquidation status drives which CAPE track applies.
• File through CAPE if duties are recoverable. Follow the steps at /articles/ieepa-tariff-refund-guide and review /cape-errors before submitting to avoid common rejections.
• Verify current Brazil tariff obligations separately. This heading ended February 24, 2026. Any duties owed on Brazilian-origin goods after that date depend on other provisions. Check the live HTSUS and consult a licensed broker for current rates.

Key references

• Executive Order 14323, 90 Fed. Reg. 37739 - The executive order that created the Brazil IEEPA tariff program and the authority for heading 9903.01.77.
• Harmonized Tariff Schedule of the United States (hts.usitc.gov) - Official HTSUS, including Chapter 99 and U.S. Note 2 to the subchapter; use to verify current classification obligations.
• CBP.gov - U.S. Customs and Border Protection's official site for ACE guidance, CAPE filing instructions, and liquidation status lookups.
• IEEPA Tariff Refund Guide (CustomsGenius) - Step-by-step instructions for filing a CAPE refund claim for IEEPA duties paid under Chapter 99 headings.
• CAPE Errors (CustomsGenius) - Common reasons CAPE claims are rejected and how to address them before resubmission.
• ES-002: ACE Reports Entry Summary Line Details Explained - Field-by-field guide to reading 7501 line data in ACE reports, useful for auditing entries that carried 9903.01.77.
• 2026 Tariff Code Overview (CustomsGenius) - Reference index of Chapter 99 codes active and ended in 2026.