9903.01.84 (Ended): IEEPA India 25% Tariff Heading Explained

Key Points

• HTS heading 9903.01.84 imposed an additional 25 percent duty on articles the product of India, effective after 12:01 a.m. eastern daylight time on August 27, 2025, and terminated as of February 7, 2026.
• The rate applied only during the window of August 27, 2025 through February 6, 2026; entries made on or after February 7, 2026 were not subject to this heading.
• The heading was created under Executive Order 14329 and was part of the IEEPA India tariff program.
• Goods described in headings 9903.01.85 through 9903.01.89 were explicitly excluded from 9903.01.84's coverage.
• Importers who paid duties under this heading during its active window may be eligible for a refund through CBP's CAPE process in ACE.

On this page

1. What 9903.01.84 was and when it ended
2. Legal authority and program background
3. Products and countries in scope
4. The 25 percent rate and its effective window
5. How the heading appeared on a customs entry
6. Interaction with other IEEPA headings
7. Refund path for duties paid under 9903.01.84
8. What importers should do
9. Key references

HTS heading 9903.01.84 was a Chapter 99 classification that imposed an additional 25 percent ad valorem duty on articles the product of India entered for consumption, or withdrawn from warehouse for consumption, after 12:01 a.m. eastern daylight time on August 27, 2025. The heading was terminated as of February 7, 2026 and is no longer in force as of the article's as-of date of October 17, 2026. Importers whose entries carried this heading during the active window should review their liquidation status and assess whether a duty refund claim is warranted.

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.

What 9903.01.84 was and when it ended

9903.01.84 was a temporary Chapter 99 overlay heading created under the IEEPA India tariff program. It sat on top of the ordinary Chapter 1 through 97 classification of an imported article, adding an extra layer of duty to the base rate already owed.

The heading's compiler note, as published in the Harmonized Tariff Schedule of the United States (HTSUS), read: "Except for products described in headings 9903.01.85-9903.01.89, articles the product of India that are entered for consumption, or withdrawn from warehouse for consumption, after 12:01 a.m. eastern daylight time on August 27, 2025, as provided for in subdivision (z) of U.S. note 2 to this subchapter [Compiler's note: provision terminated as of February 7, 2026.]"

The termination date of February 7, 2026 marked the end of the heading's legal effect. No entries made on or after that date were subject to the 25 percent additional duty under 9903.01.84.

Legal authority and program background

The heading was created pursuant to Executive Order 14329, which established IEEPA-based tariff measures on goods from India. IEEPA, the International Emergency Economic Powers Act, authorized the President to impose additional import duties as part of a declared national emergency response. The India-specific program was one of several country-specific IEEPA tariff actions that took effect across 2025.

The heading's coverage was defined by subdivision (z) of U.S. note 2 to the Chapter 99 subchapter in the HTSUS. Importers and brokers researching the precise scope of that note at the time of application should consult the archived HTSUS as it stood during the August 27, 2025 through February 6, 2026 window. Current editions of the HTSUS will reflect the terminated status.

Products and countries in scope

The heading applied to articles the product of India. Country of origin was therefore the threshold question for every shipment. Goods not originating in India were not subject to 9903.01.84, regardless of the port of export or the country of the seller.

Within Indian-origin goods, the heading carried a carve-out: products described in headings 9903.01.85 through 9903.01.89 were excluded from 9903.01.84's coverage. Those companion headings addressed specific product categories or treatment scenarios that were handled separately. Importers whose goods fell within 9903.01.85 through 9903.01.89 would have reported one of those alternative headings instead of 9903.01.84 on their entries. Confirm the scope of those exclusion headings in the archived HTSUS or with a licensed customs broker, as the facts block does not enumerate their product scope.

The 25 percent rate and its effective window

The additional duty imposed by 9903.01.84 was 25 percent ad valorem. This rate applied to the dutiable value of covered Indian-origin goods entered after 12:01 a.m. eastern daylight time on August 27, 2025, through February 6, 2026, inclusive. The heading was terminated as of February 7, 2026, so February 6, 2026 was the last day an entry could have been subject to this rate.

The 25 percent was an additional duty, layered on top of the standard Column 1 General rate already applicable under the good's Chapter 1 through 97 classification. It was not a replacement of the base rate. An importer owed both the normal duty and the 9903.01.84 surcharge on each affected entry during the active window.

How the heading appeared on a customs entry

Chapter 99 headings like 9903.01.84 were reported as a second classification line on CBP Form 7501, the Entry Summary. The entry would show the standard HTS number from Chapters 1 through 97 on one line, with its applicable base duty rate, and then 9903.01.84 on an additional line reflecting the 25 percent IEEPA surcharge. Both lines referenced the same quantity and value of the merchandise.

CBP collected the additional duty at the time of entry or, for warehouse entries, at withdrawal for consumption. For entries that were still unliquidated when the heading terminated on February 7, 2026, the liquidation status became especially significant for refund eligibility.

Interaction with other IEEPA headings

The IEEPA India program included companion headings, specifically 9903.01.85 through 9903.01.89, which excluded certain products from 9903.01.84's coverage and treated them differently. An importer whose goods fell under one of those companion headings was not required to also report 9903.01.84.

Separately, the broader IEEPA framework produced a number of other country-specific and global baseline headings during 2025. For context on related ended headings, see the articles on 9903.01.32 (Ended): IEEPA Global Reciprocal Baseline Exemption and 9903.01.25 (Ended): IEEPA Global Reciprocal Baseline, 10% Rate. Those headings addressed different country or rate scenarios and operated under their own windows.

Importers should also verify whether any Section 301 duties on Chinese-origin goods or Section 232 steel and aluminum duties applied simultaneously to their goods, since those programs operated independently of the IEEPA India heading. Stacking multiple Chapter 99 headings on a single entry was possible where a good was subject to more than one special measure, but 9903.01.84 was specific to Indian-origin merchandise only.

Refund path for duties paid under 9903.01.84

Duties deposited under 9903.01.84 during its August 27, 2025 through February 6, 2026 active window were refundable through CBP's CAPE process in ACE. CAPE, the Customs Automated Protest and Entry system, is the mechanism CBP used for post-entry duty corrections on IEEPA-related headings.

To prepare a claim, an importer needed the following information for each affected entry:

• The entry numbers on which 9903.01.84 was reported
• The specific 7501 lines that carried the heading and the duty amounts assessed on those lines
• The liquidation status of each entry, since the available refund path differed depending on whether an entry had liquidated and whether the liquidation was final

The full steps for filing a refund claim through CAPE are documented in the IEEPA Tariff Refund Guide maintained on this site. Common reasons for claim rejection and how to address them are covered on the CAPE errors page. Those two resources should be the starting point for any importer or broker working through the refund process for entries that carried 9903.01.84.

What importers should do

• Pull all entry summaries (CBP Form 7501) filed between August 27, 2025 and February 6, 2026 for Indian-origin goods and identify any lines reporting 9903.01.84, then note the duty amounts collected on those lines.
• Check the liquidation status of each identified entry through ACE; the refund path available to you depends on whether the entry is unliquidated, liquidated but within the protest window, or finally liquidated.
• Follow the step-by-step claim instructions in the IEEPA Tariff Refund Guide and review the CAPE errors page before submitting to avoid common rejection reasons.
• Confirm the current state of any companion headings (9903.01.85 through 9903.01.89) in the HTSUS or with a licensed customs broker, particularly if your goods were reported under one of those headings rather than 9903.01.84.

Key references

• Harmonized Tariff Schedule of the United States (HTSUS), USITC - Official tariff schedule including Chapter 99 headings and U.S. notes; confirms terminated status of 9903.01.84.
• Executive Order 14329, White House - The legal authority under which the IEEPA India tariff program, including heading 9903.01.84, was established.
• CBP.gov, U.S. Customs and Border Protection - CBP guidance on entry procedures, ACE, CAPE, and liquidation.
• IEEPA Tariff Refund Guide (CustomsGenius) - Step-by-step instructions for filing a duty refund through CBP's CAPE process for IEEPA headings.
• CAPE Errors Page (CustomsGenius) - Common reasons CAPE refund claims are rejected and how to address them.
• 2026 Tariff Code Overview (CustomsGenius) - Reference for navigating active and ended Chapter 99 codes in the current tariff environment.