9903.03.05 (Ended): Section 122 Civil Aircraft Exemption Heading

Key Points

• 9903.03.05 was a Section 122 exemption heading, and it ended on July 24, 2026 (2026-07-24); it is no longer in force as of October 2026.
• It applied from February 24, 2026 (2026-02-24) to July 24, 2026, and carried 0 percent additional duty of its own.
• It covered civil aircraft, their engines, parts and components, and ground flight simulators and their parts, as described in subdivision (aa)(iv) of U.S. note 2 to the subchapter.
• On an entry, the exempt value was reported under 9903.03.05 in place of the 9903.03.01 surcharge heading.
• Its end created nothing to refund under the heading itself; Section 122 duty already deposited stays with CBP unless a court order or a CBP notice directs refunds.

On this page

1. What 9903.03.05 was
2. Affected products and heading text
3. Rate, dates, and how the heading ended
4. How an entry reported the heading
5. Interaction with other tariff provisions
6. What importers should do
7. Key references

9903.03.05 was the Chapter 99 exemption heading that kept civil aircraft, their engines, parts and components, and ground flight simulators out of the Section 122 surcharge. It ended on July 24, 2026, together with the surcharge, and it is no longer in force as of October 2026. While it applied it added 0 percent duty, because its only function was to relieve qualifying goods of the surcharge reported under 9903.03.01.

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 9903.03.05 was

The heading sat in the Section 122 subchapter of Chapter 99 beside the 9903.03.01 surcharge heading. It was created under Proclamation 11012 (91 FR 9339) as an exclusion heading, and CBP implemented it through CSMS 67844987. It took effect on February 24, 2026 and sunset on July 24, 2026.

It was an exemption, exception, or claim heading, not a duty heading. Nothing was assessed under it. Its presence on an entry told CBP that the reported value was not subject to the surcharge.

Affected products and heading text

The official heading text read: articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to the subchapter.

Scope in practice

• Goods: civil aircraft articles, their engines, parts, components and subassemblies, and ground flight simulators with their parts and components.
• Countries: the text said "of any country," so origin did not limit the exemption.
• Qualification: goods had to meet the general note 6 criteria and fall within subdivision (aa)(iv) of U.S. note 2. The Harmonized Tariff Schedule carried the controlling text for those notes.

Military aircraft were outside the heading text. For any question about whether a specific part met the criteria on a past entry, confirm it against the HTSUS and with your broker.

Rate, dates, and how the heading ended

The rate under 9903.03.05 was 0 percent additional duty, for entries within its window of February 24, 2026 through its sunset on July 24, 2026. The heading ended on July 24, 2026, the same date the Section 122 surcharge sunset. Once the surcharge ended there was nothing left to exempt, so the heading ended with it.

Entries after that date no longer used 9903.03.05. The heading is part of the historical record for entries filed during the window.

How an entry reported the heading

A Chapter 99 heading never replaced the regular classification. The importer or broker reported the normal chapter 1 to 97 HTS line for the goods, and the Chapter 99 heading rode alongside it.

• For exempt value, the entry line reported 9903.03.05 in place of the 9903.03.01 surcharge heading.
• For goods with no qualifying exemption, the entry reported 9903.03.01 instead.
• Where only part of a line's value qualified, the exempt value belonged under the exemption heading and the remainder under the surcharge heading.

The HTS number on the entry is a separate question from the export-side schedule; see HTS vs Schedule B if your team mixes the two up.

Interaction with other tariff provisions

The heading struck the Section 122 surcharge only. It did not reach any other program, and the Section 232 metal headings were unaffected by it. A qualifying aircraft part could therefore still owe duty under another program if that program applied to the goods by its own terms.

The heading also differed from the other Section 122 exemption that ended on the same program timeline. For the in-transit exemption, see 9903.03.02 (Ended): Section 122 In-Transit Exemption. For a comparable exemption heading under a different program, see 9903.02.78 (Ended). The 2026 tariff code overview places these headings in context.

What importers should do

• Pull entries filed from February 24, 2026 through July 24, 2026 that included civil aircraft goods or simulators, and check whether the exempt value was reported under 9903.03.05 rather than 9903.03.01.
• Keep the records that supported the general note 6 and U.S. note 2 qualification with the entry file.
• If an entry paid the Section 122 surcharge because this exemption was not claimed, follow the ordinary post summary correction or protest path for that entry.
• Do not use the IEEPA refund process for Section 122 duty; it does not apply to it.

Refund position: 9903.03.05 carried no duty of its own, so its end created nothing to refund under it, and no refund is promised. Section 122 duty deposited stays with CBP unless a court order or a CBP notice directs refunds.

Key references

• Federal Register: publication home for Proclamation 11012 (91 FR 9339), the exclusion heading authority.
• White House: presidential actions, including proclamations, for the Section 122 program.
• Harmonized Tariff Schedule: official tariff text for Chapter 99, U.S. note 2, and general note 6.
• CBP: agency home for CSMS 67844987 and entry guidance.