9903.04.66: Section 232 Pharmaceuticals 0% Heading Explained

Key Points

• 9903.04.66 is a Chapter 99 heading in the Pharmaceuticals 232 program that carries a 0 percent additional duty.
• It covers drugs and pharmaceutical articles for the specific uses provided in subdivisions (c) and (h)(iii) of U.S. note 40 to subchapter III of chapter 99.
• The facts on file give effective dates of July 31, 2026 for Annex III and September 29, 2026 for all companies.
• The legal authority is Proclamation 11020 (91 FR 18183) and U.S. note 40; the plan and pricing mechanics sit in the note, not in this heading.
• The heading rides alongside the regular chapter 1 through 97 line on the entry, so classification and normal duty still apply.

On this page

1. What 9903.04.66 is
2. Affected products and HTS coverage
3. Rate and dates
4. Interaction with other pharmaceutical headings
5. What importers should do
6. Key references

HTS 9903.04.66 is the Section 232 pharmaceuticals heading for drugs and pharmaceutical articles entered for the specific uses provided in subdivisions (c) and (h)(iii) of U.S. note 40. As of October 2026, the facts on file show a rate of 0 percent additional duty, with effective dates of July 31, 2026 for Annex III and September 29, 2026 for all companies. If your goods qualify, this heading lets you report the Section 232 line at zero. It does not remove ordinary duties on the underlying product.

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 9903.04.66 is

The heading belongs to the Pharmaceuticals 232 program. The official heading text reads: "Drugs and pharmaceutical articles for the specific uses provided in subdivisions (c) and (h)(iii) of U.S. note 40 to this subchapter." The authority is Proclamation 11020, published at 91 FR 18183, together with U.S. note 40. You can search for the Federal Register notice at federalregister.gov and for White House proclamations at whitehouse.gov.

In practical terms, this is a zero-rate path inside a program that otherwise adds duties on pharmaceutical imports. The heading is not a general exemption for all drugs. It applies only to the specific uses the note describes.

Affected products and HTS coverage

What the heading text tells you

The heading names two things: drugs and pharmaceutical articles, and the specific uses in subdivisions (c) and (h)(iii) of U.S. note 40. The heading text carries no country condition and no onshoring-plan condition. Any such conditions that apply to your goods are set by the note itself.

What it does not tell you

The facts on file do not list the products, the conditions, or the content of subdivisions (c) and (h)(iii). They also do not describe any company plan or MFN-pricing mechanics. Read U.S. note 40 in the Harmonized Tariff Schedule for those details, and confirm with your broker that your product and its use fit before you claim the heading.

Rate and dates

• Rate: 0 percent additional duty under this heading.
• Annex III: effective July 31, 2026, as recorded in the facts on file.
• All companies: effective September 29, 2026, as recorded in the facts on file.

The two dates are listed as separate effective points. The facts do not explain how they interact, so confirm in the current HTSUS and the proclamation which date governs a given entry. No end date is given. Do not assume one.

A zero additional duty is not a zero total duty. The general rate of duty for your chapter 1 through 97 classification still applies unless some other provision changes it.

Interaction with other pharmaceutical headings

The Pharmaceuticals 232 program uses several Chapter 99 headings, and each one fits a different situation. Choosing the wrong one changes your duty bill, so compare them before you file:

• 9903.04.60, the 100% duty heading.
• 9903.04.62, the 15 percent heading.
• 9903.04.63, the UK heading at 0%.
• 9903.04.64, the 20% onshoring plan heading.

Those articles describe the other headings. The facts for this article do not say how 9903.04.66 stacks with duties outside the program, such as Section 301 or reciprocal duties. For China-origin goods, see the Section 301 overview, and for reciprocal duties see reciprocal tariffs explained. Check the current HTSUS notes for each program before assuming any stacking outcome. For a wider view, the 2026 tariff code overview lists related headings.

How it appears on an entry

The Chapter 99 number is reported in addition to the regular chapter 1 through 97 tariff line for the same goods. The product line carries classification, the general rate, and any other program lines. The 9903.04.66 line signals the Section 232 treatment. The HTS search shows the heading as published, and CBP posts filing guidance and CSMS messages.

What importers should do

• Read subdivisions (c) and (h)(iii) of U.S. note 40 in the HTSUS and document how each product and its use meet them.
• Confirm with your broker which effective date, July 31, 2026 for Annex III or September 29, 2026 for all companies, applies to your entries, and keep that reasoning in the file.
• Compare 9903.04.66 against the other Pharmaceuticals 232 headings so each entry line carries the correct Chapter 99 number.
• Review entries already filed under other pharmaceutical headings, and if the wrong heading was used, discuss correction options with your broker. The ACE protest guide explains one route.

Key references

• Federal Register: search for Proclamation 11020, cited at 91 FR 18183, the legal authority for this heading.
• White House presidential actions: landing page for proclamations, including Proclamation 11020.
• Harmonized Tariff Schedule: official text of heading 9903.04.66 and U.S. note 40 to subchapter III of chapter 99.
• U.S. Customs and Border Protection: filing guidance and CSMS messages for Section 232 entries.