9903.04.60: Section 232 Pharmaceuticals 100% Duty Explained

Key Points

• 9903.04.60 is the Chapter 99 heading for patented pharmaceutical articles described in subdivisions (c) and (d) of U.S. note 40 to the subchapter, under the Pharmaceuticals 232 program.
• The rate is a 100 percent additional duty, running from July 31, 2026 onward with no announced end date.
• The legal basis is Proclamation 11020 (91 FR 18183) and U.S. note 40, with effective dates of July 31, 2026 for Annex III and September 29, 2026 for all companies.
• The heading opens with "Except as provided in heading 9903.04.61," so you must check that companion heading before you declare 9903.04.60.
• The onshoring-plan and pricing mechanics sit in U.S. note 40 in the HTSUS, not in this article, so read the note before you file.

On this page

1. What 9903.04.60 is
2. Affected products and HTS coverage
3. Rate and dates
4. Interaction with heading 9903.04.61 and other duties
5. What importers should do
6. Key references

HTS 9903.04.60 is the Section 232 pharmaceuticals heading for patented pharmaceutical articles covered by U.S. note 40. Importers and brokers who bring in those articles need to care about it. As of October 2026, the facts we track show a 100 percent additional duty in effect from July 31, 2026 onward, with no announced end date.

Read the source. The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Use them to confirm every detail against the text that governs your entry.

What 9903.04.60 is

9903.04.60 is a Chapter 99 provision in the Harmonized Tariff Schedule. It belongs to the Pharmaceuticals 232 program, which is a Section 232 action on pharmaceuticals. The official heading text reads:

Except as provided in heading 9903.04.61, patented pharmaceutical articles as provided for in subdivisions (c) and (d) of U.S. note 40 to this subchapter

The authority is Proclamation 11020, published at 91 FR 18183, together with U.S. note 40 to the subchapter. You can find the proclamation through the White House presidential actions page and the Federal Register citation through federalregister.gov. The heading itself and its notes are in the official HTSUS on hts.usitc.gov.

Affected products and HTS coverage

The heading does not list product codes. It points to a defined set of goods: patented pharmaceutical articles "as provided for in subdivisions (c) and (d) of U.S. note 40." That means coverage is decided by the note, not by the heading alone.

How it appears on an entry

A Chapter 99 heading does not replace your normal classification. The product still gets its regular chapter 1 to 97 HTS line, with its usual duty treatment. When the Section 232 pharmaceutical duty applies, 9903.04.60 is reported alongside that line. Your broker should confirm the exact reporting in the current HTSUS and in CBP guidance on cbp.gov.

What the heading does not say

The heading text names no country. It also does not describe an onshoring plan or any pricing condition. The only carve-out visible in the heading is the cross-reference to 9903.04.61. If your goods or your company's circumstances might fall under a plan-based or pricing-based treatment, the mechanics are in U.S. note 40. Confirm them there rather than relying on a summary.

Rate and dates

• Rate: 100 percent additional duty.
• Rate window: 100 percent from July 31, 2026 onward, with no announced end date.
• Effective dates in the authority record: July 31, 2026 for Annex III, and September 29, 2026 for all companies.

Those two dates mean the program does not necessarily reach every importer on the same day. Whether a particular article or company sits under Annex III or under the all-companies date is a question for the proclamation and U.S. note 40. Our facts do not say which products fall into which group, so check the Annex and the note before assuming a start date for your entries.

The rate is stated as an "additional" duty. It is an extra charge on top of the duty from the regular HTS line, and not a substitute for it. Do not budget from the 100 percent figure alone. Run the full duty calculation for each line.

Interaction with heading 9903.04.61 and other duties

The 9903.04.61 exception

The phrase "Except as provided in heading 9903.04.61" tells you the two headings work as a pair. If an article is provided for under 9903.04.61, it is not reported under 9903.04.60. Our facts do not describe 9903.04.61, including its rate, so look up that heading and its conditions in the HTSUS before choosing between them.

Other tariff programs

The facts do not address how this duty stacks with other Chapter 99 programs, such as other Section 232 actions or country-based tariffs. Do not assume it stacks or that it excludes anything. Confirm in the current HTSUS and with your broker. For context on how other 2026 Chapter 99 headings are organized, see our 2026 tariff code overview. For an example of how another Section 232 heading is documented, see 9903.81.87 (Ended): Section 232 Steel Derivatives Heading Explained.

What importers should do

• Read subdivisions (c) and (d) of U.S. note 40 in the HTSUS, and map each patented pharmaceutical product you import to the note's language.
• Check heading 9903.04.61 for every affected line, and document why an entry is reported under 9903.04.60 or under that heading.
• Find out which effective date applies to your company and products, July 31, 2026 or September 29, 2026, and review entries filed since then against it.
• Update landed-cost models to include the 100 percent additional duty on top of the regular line duty, and ask your broker to confirm how the heading is reported on your entries.

Key references

• Harmonized Tariff Schedule of the United States: the official source for heading 9903.04.60, heading 9903.04.61, and U.S. note 40.
• Federal Register: publication home of Proclamation 11020 at 91 FR 18183.
• White House presidential actions: where proclamations, including Proclamation 11020, are posted.
• U.S. Customs and Border Protection: entry-filing guidance and CSMS messages for Chapter 99 reporting.
• CustomsGenius 2026 tariff code overview: context on other Chapter 99 headings this year.