9903.03.03 (Ended): Section 122 Surcharge Exemption Explained

Key Points

• HTS 9903.03.03 was an exemption heading under the Section 122 surcharge program, carrying zero additional duty; it shielded annex-listed goods from the 10 percent surcharge imposed under 9903.03.01.
• The heading was effective from 2026-02-24 and ended on 2026-07-24, the date carried in the TERMINATED record; it is no longer in force as of the article's as-of date of October 19, 2026.
• Coverage was defined by U.S. note 2, subdivision (aa)(ii), to Chapter 99, which named specific critical minerals, energy, and pharmaceutical articles in an annex; the annex, not this article, listed those goods.
• On a qualifying entry, importers reported 9903.03.03 in place of the 9903.03.01 surcharge heading on the exempt value, resulting in no additional Section 122 duty on that value.
• Because the heading carried no duty of its own, its end created nothing to refund under it; ordinary post-summary correction or protest procedures apply to entries where the exemption was not claimed.

On this page

1. What HTS 9903.03.03 was and why it ended
2. Legal authority and program background
3. Goods covered by the exemption
4. How the heading appeared on an entry
5. Interaction with the Section 122 surcharge and other duties
6. Refund and correction position after the heading ended
7. What importers should do
8. Key references

HTS 9903.03.03 was a Chapter 99 exemption heading that removed the Section 122 surcharge from goods named in the annex to U.S. note 2, subdivision (aa)(ii). It applied from 2026-02-24 through 2026-07-24, when it ended alongside the broader Section 122 surcharge program. It is no longer operative.

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 HTS 9903.03.03 was and why it ended

HTS 9903.03.03 existed as a carve-out within the Section 122 surcharge framework. While the companion heading 9903.03.01 imposed a 10 percent additional duty on a broad range of imported goods, 9903.03.03 identified a defined set of articles that were excluded from that charge. The heading's official text read: "Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter."

The heading carried a rate of zero percent additional duty. Its sole function was to signal on an entry that the imported goods fell within the annex exception and therefore owed nothing under the Section 122 surcharge, rather than the 10 percent that 9903.03.01 would otherwise have required.

The heading ended on 2026-07-24, the date recorded in the TERMINATED line. As of October 19, 2026, it is no longer in force and cannot be claimed on new entries. Importers and brokers should confirm the current state of any related headings in the Harmonized Tariff Schedule or with a licensed customs broker.

Legal authority and program background

The Section 122 surcharge and its exemption structure were established under Proclamation 11012, published at 91 FR 9339. That proclamation created both the surcharge heading (9903.03.01) and the exclusion framework, including the annex goods identified under U.S. note 2, subdivision (aa)(ii). CBP issued guidance on the program through CSMS 67844987.

Section 122 of the Trade Act of 1974 authorizes temporary balance-of-payments surcharges. The proclamation invoked that authority to impose the 10 percent surcharge and simultaneously built in annex-based exceptions for certain categories of goods considered critical to domestic supply chains, including goods in the critical minerals, energy, and pharmaceutical sectors named in the annex.

For the authoritative text of the proclamation, see the Federal Register and the White House proclamations page. For the tariff schedule text that carried the heading, see hts.usitc.gov.

Goods covered by the exemption

The heading covered articles that the annex to U.S. note 2, subdivision (aa)(ii) specifically named. Those goods fell broadly in the categories of critical minerals, energy articles, and pharmaceutical articles, as the proclamation described. This article does not reproduce the annex list; the authoritative source for which goods qualified was the annex itself, as incorporated into Chapter 99 of the HTSUS through Proclamation 11012.

The heading applied to articles "the product of any country," meaning no country of origin restriction limited the exemption beyond what the annex text itself stated. Importers who needed to determine whether a specific product fell within the annex had to match their goods to the annex descriptions. Confirm current coverage in the HTSUS or with your broker.

How the heading appeared on an entry

Like all Chapter 99 exemption headings, 9903.03.03 rode alongside the regular Chapter 1-97 classification line on a Customs entry. Importers and brokers did not replace the underlying tariff classification; they added 9903.03.03 as a secondary Chapter 99 heading on the value that qualified for the exemption.

Reporting 9903.03.03 instead of 9903.03.01 on the exempt value told CBP's Automated Commercial Environment (ACE) system that no Section 122 additional duty was owed on that portion of the entry. The practical effect was that the 10 percent surcharge that would otherwise have attached under 9903.03.01 was not assessed. For general guidance on how Chapter 99 codes work alongside base classifications, see our 2026 tariff code overview.

Interaction with the Section 122 surcharge and other duties

HTS 9903.03.03 operated as a direct alternative to 9903.03.01 on the same entry line. An importer could not claim both headings on the same value; the exemption heading replaced the surcharge heading for qualifying goods.

The heading addressed only the Section 122 surcharge. It had no stated effect on other duties that might apply to the same goods, including Column 1 general rates, antidumping or countervailing duties, or surcharges under other programs such as Section 232 or IEEPA. Whether those other duties were affected by separate exclusions or exemptions was a separate question governed by those programs' own rules. Confirm any stacking questions with your broker or the current HTSUS.

Refund and correction position after the heading ended

Because 9903.03.03 carried no duty of its own, its termination on 2026-07-24 created nothing to refund under this heading specifically. There was no surcharge collected under 9903.03.03 that could be returned.

For entries where an importer paid the Section 122 surcharge under 9903.03.01 because the exemption under 9903.03.03 was not claimed at the time of entry, the ordinary post-summary correction or protest path applies to that entry. Section 122 duty that was deposited with CBP stays with CBP unless a court order or a CBP notice specifically directs refunds. The IEEPA refund process does not apply to Section 122 duty. Importers should work with their brokers and, where appropriate, trade counsel to evaluate whether a post-summary correction or protest is available on a specific entry. Consult CBP's website for current procedural guidance.

What importers should do

• Audit entries filed between 2026-02-24 and 2026-07-24 that included annex-listed goods: confirm whether 9903.03.03 was correctly claimed on the exempt value or whether 9903.03.01 was assessed instead.
• For entries where the exemption was missed and the Section 122 surcharge was collected, evaluate whether a post-summary correction or protest is available; work with your licensed customs broker to review applicable deadlines and procedures.
• Do not attempt to claim 9903.03.03 on any entry filed after 2026-07-24; the heading is no longer operative and cannot be applied to new filings.
• Monitor CBP.gov and the HTSUS for any successor exclusion or refund notice that may be issued; this article will not substitute for a current official directive.

Key references

• Federal Register: Proclamation 11012 published at 91 FR 9339, the legal authority for the Section 122 surcharge and its exemptions.
• White House Proclamations: Source for Proclamation 11012 establishing the Section 122 program and annex exceptions.
• Harmonized Tariff Schedule (hts.usitc.gov): Official text of HTS 9903.03.03, 9903.03.01, and U.S. note 2 to Chapter 99.
• CBP.gov: CSMS 67844987 and other CBP operational guidance on the Section 122 program.
• 9903.03.06 (Ended): Section 122 Surcharge Exemption Explained: Coverage of a related Section 122 exemption heading.
• 2026 Tariff Code Overview: How Chapter 99 codes interact with base Chapter 1-97 classifications on a CBP entry.