9903.02.73 (Ended): IEEPA Japan Replacement Rate Heading

Key Points

• HTS heading 9903.02.73 ended on February 24, 2026 and is no longer in force as of October 20, 2026.
• While it applied, the heading imposed a flat 15.0% floor rate on eligible articles the product of Japan, covering the window August 7, 2025 through February 23, 2026.
• The heading applied only to Japanese goods whose Column 1 ad valorem (or ad valorem equivalent) rate was less than 15 percent, effectively lifting those rates to a 15% floor.
• Several headings were explicitly carved out: goods described in 9903.01.30 through 9903.01.33 and 9903.02.78 were excluded, and goods covered by 9903.01.34, 9903.02.01, and 9903.96.02 were also excepted.
• Duties deposited under this heading during its active window may be refundable through CBP's CAPE process in ACE; importers need their entry numbers, the relevant Form 7501 lines, and each entry's liquidation status to pursue a claim.

On this page

1. What heading 9903.02.73 was
2. Legal authority and program background
3. Rate, effective window, and product scope
4. Exemptions and carve-outs
5. How the heading appeared on an entry
6. What importers should do
7. Key references

HTS heading 9903.02.73 was a Chapter 99 overlay code created under the IEEPA Replacement Rates program. It imposed a 15.0% ad valorem floor on articles the product of Japan whose normal Column 1 rate fell below 15 percent. The heading was active from August 7, 2025 through February 23, 2026, and it ended on February 24, 2026. It is no longer in force. The information below is a historical record for importers and brokers reviewing past entries or evaluating refund options.

The links in this article go to the primary documents: the official tariff schedule, CBP guidance pages, and the underlying executive authority. Read the source.

What heading 9903.02.73 was

As of October 20, 2026, heading 9903.02.73 was a terminated Chapter 99 special-program code. During its active window it sat alongside a goods-specific Chapter 1 through 97 classification on an entry summary, functioning as an additional duty overlay rather than a standalone classification.

The heading's official text scoped it narrowly: it applied to articles the product of Japan with a Column 1 ad valorem (or ad valorem equivalent) rate of duty less than 15 percent, as provided for in subdivision (v) of U.S. Note 2 to this subchapter. The plain-English effect was a tariff floor: any Japanese good that would otherwise have entered at, say, 0%, 3.5%, or 7%, instead carried a minimum 15% rate during the heading's active period.

The heading also contained an in-transit carve-out for goods 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 August 7, 2025, and entered for consumption or withdrawn from warehouse for consumption before 12:01 a.m. eastern daylight time on October 5, 2025. Those shipments were not subject to the heading's rate even if they otherwise met the product and country criteria.

Legal authority and program background

The heading was issued under Executive Order 14326, which established the IEEPA Replacement Rates program. Confirm the current status of EO 14326 and any successor instruments directly on the White House website or in the Federal Register, as the facts block for this article reflects conditions as of October 20, 2026 only.

The Replacement Rates program used Chapter 99 headings to set minimum duty floors for specific countries, replacing or supplementing rates that would otherwise apply under the regular tariff schedule. Heading 9903.02.73 was Japan's floor-rate heading within that program architecture.

For a broader look at how Chapter 99 overlay codes work in the 2026 tariff landscape, see the 2026 tariff code overview.

Rate, effective window, and product scope

Rate

The heading imposed a 15.0% flat ad valorem floor. It applied only where the good's Column 1 rate was less than 15 percent. Goods already dutiable at 15% or above under their Chapter 1 through 97 classification were not affected by this heading.

Effective window

The heading was in force from August 7, 2025 through February 23, 2026, inclusive. It ended on February 24, 2026. Entries filed on or after February 24, 2026 could not lawfully carry this heading.

Country scope

The heading was limited to articles the product of Japan. No other country of origin fell within its scope as stated in the facts block.

Product scope

Within Japan-origin goods, the heading reached only those classified under a Column 1 rate below 15 percent, per subdivision (v) of U.S. Note 2 to this subchapter. Goods at or above a 15% Column 1 rate were outside the heading's reach. Confirm exact product coverage against the Harmonized Tariff Schedule (hts.usitc.gov) for any specific subheading.

Exemptions and carve-outs

The heading's text identified several categories of goods that were not subject to it, even if they were Japanese-origin goods with a Column 1 rate below 15%:

• Headings 9903.01.30 through 9903.01.33: Products described in those headings were excluded from 9903.02.73 entirely.
• Heading 9903.02.78: Products described in this heading were similarly excluded.
• Headings 9903.01.34, 9903.02.01, and 9903.96.02: Goods provided for under these headings were excepted, meaning their treatment was governed by those headings rather than 9903.02.73.
• In-transit goods: As described above, goods loaded and in transit before 12:01 a.m. EDT on August 7, 2025, and entered before 12:01 a.m. EDT on October 5, 2025, were carved out.

If a shipment fell into any of these carve-outs, the 15% floor did not apply. Review each carve-out heading in the HTSUS to confirm which treatment governed a specific entry.

How the heading appeared on an entry

Like all Chapter 99 IEEPA overlay codes, heading 9903.02.73 rode on a CBP Form 7501 as a second classification line alongside the good's regular Chapter 1 through 97 HTS subheading. The base classification line continued to carry the ordinary Column 1 rate; the 9903.02.73 line reported the additional or replacement duty amount that brought the effective rate up to 15%.

Brokers needed to ensure both lines appeared on the entry summary and that the duty was calculated against the correct dutiable value. Entries filed during the August 7, 2025 through February 23, 2026 window that omitted the heading were subject to underpayment. Entries filed after February 23, 2026 that incorrectly included it were subject to overpayment and potential amendment.

For detail on reading ACE entry summary reports, the ES-001: ACE Reports Entry Summary Header Details Explained article walks through what each field shows.

For ACE access questions, see ACE Portal Application: How to Get an Account and What You Can See.

What importers should do

• Audit past entries. Review all Japan-origin entry summaries with dates between August 7, 2025 and February 23, 2026 to confirm 9903.02.73 was applied where required and absent where a carve-out applied. Check liquidation status for each entry, as unliquidated entries still carry amendment options.
• Pursue refunds through CAPE if duties were overpaid. Duties deposited under an IEEPA heading are refundable through CBP's CAPE process in ACE. To prepare a claim, gather your entry numbers, the 7501 lines that carried heading 9903.02.73, and each entry's liquidation status. The steps are on the IEEPA tariff refund guide and common rejections are explained on the CAPE errors page.
• Correct any entries that wrongly carried the heading after February 23, 2026. File a post-summary correction or protest as appropriate, depending on liquidation status. Confirm the correct process with your broker or the CBP website.
• Verify treatment under the carve-out headings. If goods were classified under 9903.01.30 through 9903.01.33, 9903.01.34, 9903.02.01, 9903.02.78, or 9903.96.02, confirm in the HTSUS what rate applied to those entries instead.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov) - Official schedule; look up 9903.02.73 and the excepted headings for their exact text.
• White House (whitehouse.gov) - Source for Executive Order 14326 and related proclamations establishing the IEEPA Replacement Rates program.
• Federal Register (federalregister.gov) - Federal Register notices implementing and modifying the Replacement Rates program.
• U.S. Customs and Border Protection (cbp.gov) - CBP guidance, CSMS messages, and protest and amendment procedures.
• IEEPA Tariff Refund Guide (CustomsGenius) - Step-by-step instructions for filing a CAPE refund claim for duties deposited under an IEEPA heading.
• CAPE Errors page (CustomsGenius) - Common reasons CAPE refund claims are rejected and how to address them.
• 2026 Tariff Code Overview (CustomsGenius) - Context on how Chapter 99 overlay codes fit into the 2026 HTSUS structure.