9903.04.62: Section 232 Pharmaceuticals at 15 Percent

Key Points

• 9903.04.62 is a Chapter 99 heading in the Pharmaceuticals 232 program that carries a 15 percent additional duty.
• The 15 percent rate runs from 2026-07-31 onward, with no announced end date as of October 2026.
• The heading covers patented pharmaceutical articles that are the product of Japan, of a European Union member country, of South Korea, of Switzerland, or of Liechtenstein.
• The legal authority is Procl. 11020 (91 FR 18183) and U.S. note 40, which carries the effective markers 2026-07-31 (Annex III) and 2026-09-29 (all companies).
• The plan and pricing mechanics sit in U.S. note 40 to the subchapter, so read the note itself before you claim this heading.

On this page

1. What 9903.04.62 is
2. Affected products and country scope
3. Rate and effective dates
4. Interaction with other duties and entry reporting
5. What importers should do
6. Key references

9903.04.62 is the Chapter 99 heading for a 15 percent additional Section 232 duty on patented pharmaceutical articles that are the product of Japan, the EU, South Korea, Switzerland, or Liechtenstein. Importers and brokers of branded drugs from those origins need to check it on every affected entry. The 15 percent rate applies from 2026-07-31 onward, as of October 2026.

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 9903.04.62 is

The heading belongs to the Pharmaceuticals 232 program. It was created under Procl. 11020 (91 FR 18183) and is tied to U.S. note 40 in the Harmonized Tariff Schedule. The official heading text reads:

Patented pharmaceutical articles that are the product of Japan, of a European Union member country, of South Korea, of Switzerland, or of Liechtenstein as provided for in subdivisions (c) and (f) of U.S. note 40 to this subchapter

The heading does not replace your regular classification. It is an add-on line that reports the additional duty.

Affected products and country scope

Products

The heading text limits the code to patented pharmaceutical articles. Whether a given product qualifies depends on the definitions in U.S. note 40. Confirm that wording in the current HTSUS rather than relying on product names or a drug's reputation as branded.

Countries

The heading names these origins:

• Japan
• Any European Union member country
• South Korea
• Switzerland
• Liechtenstein

The condition is the product's origin, not the port of export or the seller's location. The heading also points to subdivisions (c) and (f) of U.S. note 40. The onshoring-plan and MFN-pricing mechanics are not spelled out in the heading, so read those subdivisions in the note for the terms that apply to your goods.

Rate and effective dates

The rate is a 15 percent additional duty, effective 2026-07-31 onward, with no announced end date.

The authority line for the program carries two effective markers: 2026-07-31 for Annex III and 2026-09-29 for all companies. The facts we hold do not say how those two markers apply to a particular importer or product. Check U.S. note 40 and Procl. 11020 to see which marker governs your entries. Ask your broker if the note leaves doubt.

Do not assume any other rate applies to this heading. If you see a different figure for a related pharmaceutical heading, check that heading's own text. Our article on 9903.04.60 covers a different heading in the same program.

Interaction with other duties and entry reporting

How it appears on an entry

A Chapter 99 heading rides alongside the regular chapter 1 to 97 line. You report the normal HTS classification for the drug and add 9903.04.62 as the additional-duty line when the goods meet the heading text. Both lines must be consistent with each other and with the origin you declare.

Stacking

The facts we hold are silent on how this heading combines with ordinary duties or with other tariff programs. Confirm stacking treatment in the current HTSUS and with your broker. For background on a separate program, see our explainer on reciprocal tariffs. Do not assume that one program's treatment carries over to this one.

Corrections

If an entry was filed without the heading or with the wrong one, you may need a correction or a protest. Our guide to the ACE protest module explains how filing and tracking work. See the CBP website for current guidance. For the wider picture of 2026 headings, see the 2026 tariff code overview.

What importers should do

• Read subdivisions (c) and (f) of U.S. note 40 in the current HTSUS and record which provisions you rely on, including the plan and pricing mechanics.
• Verify the country of origin and patent status of each product against the heading text before you apply or skip 9903.04.62.
• Confirm with your broker which effective marker, 2026-07-31 or 2026-09-29, applies to your entries, and budget the 15 percent additional duty accordingly.
• Review recent entries for the pharmaceutical lines and correct any that omitted the heading or used the wrong one.

Key references

• Federal Register: search for Procl. 11020 (91 FR 18183), the proclamation behind the Pharmaceuticals 232 program.
• White House presidential actions: landing page for proclamations and executive orders.
• Harmonized Tariff Schedule: the official source for U.S. note 40 and the 9903.04.62 heading text.
• U.S. Customs and Border Protection: guidance and CSMS messages on entry reporting.