9903.04.64: Section 232 Pharma 20% Onshoring Plan Duty
Key Points
- 9903.04.64 is a Section 232 Pharmaceuticals Chapter 99 heading for patented pharmaceutical articles subject to a qualifying onshoring plan, as provided for in subdivisions (c) and (h)(i) of U.S. note 40.
- The additional duty is 20 percent from July 31, 2026 through April 1, 2030.
- From April 2, 2030 onward the rate is 100 percent, with no announced end date.
- The authority is Proclamation 11020 (91 FR 18183) and U.S. note 40, with effective dates of July 31, 2026 (Annex III) and September 29, 2026 (all companies).
- The plan conditions sit in U.S. note 40 in the HTSUS, so read the note before you claim this heading.
On this page
- Direct answer
- What 9903.04.64 covers
- Rate and effective windows
- Dates and applicability
- How it appears on an entry
- What importers should do
- Key references
The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.
Direct answer: HTS 9903.04.64 is the Chapter 99 heading for patented pharmaceutical articles subject to a qualifying onshoring plan under the Section 232 pharmaceuticals action. As of October 2026, the additional duty under this heading is 20 percent for entries in the window running July 31, 2026 through April 1, 2030, and 100 percent from April 2, 2030 onward. Importers of patented pharmaceuticals, and the brokers who enter them, need to match each product to the note 40 conditions before using it.
What 9903.04.64 covers
The official heading text reads: "Patented pharmaceutical articles subject to a qualifying onshoring plan, as provided for in subdivisions (c) and (h)(i) of U.S. note 40 to this subchapter." The program is Pharmaceuticals 232, and the legal authority is Proclamation 11020 (91 FR 18183) together with U.S. note 40 to the subchapter.
The onshoring plan condition
The heading is not a general pharmaceutical line. It applies to patented pharmaceutical articles that are subject to a qualifying onshoring plan. What counts as a qualifying plan, who must have one, and how it is established are defined in U.S. note 40, specifically the subdivisions the heading cites. This article does not restate those mechanics. Pull the note from the official HTSUS at hts.usitc.gov and read subdivisions (c) and (h)(i) in full, including any provisions on pricing that the note contains.
Product scope
The heading text limits scope to "patented pharmaceutical articles." The facts available to us do not list the specific HTS subheadings or products. Confirm product coverage against the note and the current HTSUS, or with your broker, before relying on this heading for a given item.
Rate and effective windows
Two windows apply to this code:
- 20 percent additional duty: July 31, 2026 through April 1, 2030.
- 100 percent: April 2, 2030 onward, with no announced end date.
The step up to 100 percent is already set by the schedule of windows, so anyone planning multi-year sourcing or pricing should treat 20 percent as a defined period, not a permanent rate. Because no end date has been announced for the 100 percent window, do not assume it lapses.
For the related heading that carries the 100 percent duty under the same program, see 9903.04.60: Section 232 Pharmaceuticals 100% Duty Explained.
Dates and applicability
The authority line for this code carries two effective dates: July 31, 2026 for Annex III, and September 29, 2026 for all companies. The 20 percent rate window begins July 31, 2026. Both dates are now in the past as of this writing.
What Annex III lists, and how the two dates divide which companies and products are affected, is set out in the proclamation and note 40. The facts we have do not spell out that division, so confirm it in the source documents. You can find the proclamation and the Federal Register citation (91 FR 18183) by searching federalregister.gov, and White House proclamations are posted at whitehouse.gov.
Country conditions
The heading text names no country list. Its condition is the qualifying onshoring plan. If a product is also subject to other country-based duties, check the HTSUS and your broker on how they interact, since the facts for this code do not address stacking. For background on another duty program that has its own Chapter 99 headings, see Reciprocal Tariffs Explained.
How it appears on an entry
A Chapter 99 heading like 9903.04.64 is not a replacement for your product classification. It is reported alongside the regular chapter 1-97 HTS line for the imported article. The duty shown for the Chapter 99 line follows the rate in effect on the relevant date, so confirm which window your entry falls in. The broader list of codes in play this year is on our 2026 tariff code overview.
If an entry was filed under the wrong heading or the wrong plan status, the usual correction routes apply. For protests, see ACE Protest Module: Filing and Tracking CBP Protests Explained. CBP guidance and CSMS messages are available at cbp.gov.
What importers should do
- Read subdivisions (c) and (h)(i) of U.S. note 40 in the current HTSUS and document how each patented product meets the qualifying onshoring plan condition.
- Check each entry date against the two windows: 20 percent through April 1, 2030, and 100 percent from April 2, 2030.
- Confirm with your broker whether Annex III or the all-companies date governs each of your products and suppliers.
- Model landed cost for post-April 2030 shipments at the 100 percent rate, since no end date has been announced.
Key references
- Harmonized Tariff Schedule of the United States: the official source for the 9903.04.64 heading text and U.S. note 40.
- Federal Register: search for Proclamation 11020, cited as 91 FR 18183.
- White House presidential actions: proclamations, including Proclamation 11020.
- U.S. Customs and Border Protection: guidance and CSMS messages on Section 232 reporting.
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