9903.04.65: Section 232 Pharma 0% Onshoring and MFN Heading
Key Points
- 9903.04.65 is a Section 232 pharmaceuticals heading that carries a 0 percent additional duty.
- It applies to pharmaceutical articles subject to both a qualifying onshoring plan and a Most-Favored-Nation pharmaceutical pricing agreement, under subdivisions (c) and (h)(ii) of U.S. note 40.
- The legal authority is Procl. 11020 (91 FR 18183) and U.S. note 40, with effect on 2026-07-31 for Annex III and 2026-09-29 for all companies.
- The plan and pricing mechanics are in U.S. note 40 in the HTSUS, so confirm your eligibility there before claiming the heading.
On this page
- What 9903.04.65 is
- Reading the heading text
- Rate and effective dates
- Entry filing and stacking
- What importers should do
- Key references
HTS 9903.04.65 is a Chapter 99 heading under the Pharmaceuticals 232 program. It matters to importers of pharmaceutical articles that are covered by both a qualifying onshoring plan and a Most-Favored-Nation (MFN) pharmaceutical pricing agreement. The additional duty on this heading is 0 percent, 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 9903.04.65 is
This code sits in the Section 232 pharmaceuticals group of Chapter 99 headings. It was created under Proclamation 11020 (91 FR 18183) and U.S. note 40 to the subchapter, which you can read in the Harmonized Tariff Schedule. It is not a stand-alone tariff on a product. It is a Chapter 99 line that is reported with the product's regular chapter 1 to 97 classification.
Other headings in the same family cover different conditions. For comparison, see our articles on 9903.04.64, 9903.04.63, 9903.04.62, and 9903.04.60. Each heading is selected by its own conditions, not by the product alone.
Reading the heading text
The official heading text reads: "Pharmaceutical articles subject to a qualifying onshoring plan and a Most-Favored-Nation pharmaceutical pricing agreement, as provided for in subdivisions (c) and (h)(ii) of U.S. note 40 to this subchapter."
Two conditions, both in the text
- A qualifying onshoring plan. The article must be subject to such a plan.
- An MFN pharmaceutical pricing agreement. The article must also be subject to this agreement.
The heading points to subdivisions (c) and (h)(ii) of U.S. note 40. Those subdivisions, not this article, define what counts as a qualifying plan and what the pricing agreement requires. Our source facts do not describe those mechanics, so read the note directly in the HTSUS before relying on the heading.
Product scope
The heading text refers to "pharmaceutical articles." It does not list HTS subheadings here. Confirm which classifications are in scope in U.S. note 40 and the current HTSUS, and with your broker.
Rate and effective dates
The rate on 9903.04.65 is 0 percent additional duty. The effective dates tied to this code are:
- 2026-07-31: Annex III.
- 2026-09-29: all companies.
A 0 percent additional duty means this Section 232 line adds nothing on top of the normal duty. It does not mean the article is duty-free overall. The regular column 1 duty on the chapter 1 to 97 line is a separate matter, so check that rate in the HTSUS.
The facts we work from do not state an end date for this heading. Check the current HTSUS and the proclamation for any change before each filing period.
Entry filing and stacking
How it appears on an entry
Report 9903.04.65 alongside the product's regular HTS line, not in place of it. The chapter 1 to 97 number still drives classification, and the Chapter 99 number records the Section 232 treatment. The regular line and the Chapter 99 line should both be present and consistent.
Interaction with other duties
The facts here do not say how this heading interacts with other tariff programs. If your goods may also face other duties, such as those described in our overview of reciprocal tariffs or the Section 301 lists, confirm the stacking treatment in the current HTSUS notes and with your broker. Do not assume the 0 percent here carries over to any other line.
Choosing between pharma headings
Because the heading depends on documented conditions, the wrong choice can mean the wrong duty. Keep the onshoring plan and pricing agreement evidence on file with the entry records. For a broader view of the year's codes, see the 2026 tariff code overview.
What importers should do
- Read subdivisions (c) and (h)(ii) of U.S. note 40 in the HTSUS and map them to your supplier's onshoring plan and MFN pricing agreement.
- Get written confirmation from the manufacturer or your broker that both conditions apply to the specific articles, and keep it in your entry file.
- Check entries filed since 2026-07-31 and 2026-09-29 for correct Chapter 99 reporting, and if a different pharma heading was used, review it with your broker. A CBP protest may be an option for some corrections.
Key references
- Harmonized Tariff Schedule of the United States: the official source for 9903.04.65 and U.S. note 40.
- Federal Register: search here for Procl. 11020 (91 FR 18183).
- White House: proclamations and presidential actions, including Proclamation 11020.
- U.S. Customs and Border Protection: CSMS messages and filing guidance for Section 232 headings.
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