9903.05.04: Section 301 Brazil Exemption for Acai, Coconut Water

Key Points

• 9903.05.04 is an exemption heading in the Section 301 Brazil program, and it carries no additional duty itself.
• The rate is "the duty provided in the applicable subheading," meaning the normal chapter 1 through 97 duty for the product applies.
• The heading covers particular articles the product of Brazil under U.S. note 50(a)(iii), spanning 11 subheadings.
• Covered goods include etrogs, frozen tropical fruit nesoi, acai, certain citrus juice, coconut water, and certain religious-use items.
• The effective date in the facts is July 22, 2026, and the authority is Section 301 of the Trade Act of 1974, 91 FR 45516 and CSMS 69302472.

On this page

1. What 9903.05.04 is
2. Affected products and HTS coverage
3. Rate and effective date
4. Interaction with other Section 301 Brazil headings
5. How it appears on an entry
6. What importers should do
7. Key references

9903.05.04 is a Chapter 99 exemption heading under the Section 301 Brazil program, and it matters to anyone importing the listed Brazilian goods such as acai, coconut water, or certain citrus juice. It adds no duty of its own: the rate is the duty provided in the applicable subheading, effective July 22, 2026. This article reflects the facts as of November 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 9903.05.04 is

The official heading text reads: "Particular articles the product of Brazil per U.S. note 50(a)(iii): etrogs, frozen tropical fruit nesoi, religious-use vegetable material/baked goods/wafers/essential oils, acai, certain citrus juice, coconut water (11 subheadings)."

It sits in the Section 301 Brazil block of Chapter 99. In that block, 9903.05.01 is the duty heading. 9903.05.04 is one of the exemption headings. It does not impose a tariff. It identifies goods that the program carves out of the additional duty.

The program rests on Section 301 of the Trade Act of 1974. The action is published at 91 FR 45516 (Doc 2026-14542), and CBP announced it in CSMS 69302472. You can search for the notice on federalregister.gov and find CBP messages through cbp.gov.

Affected products and HTS coverage

Goods named in the heading

• Etrogs
• Frozen tropical fruit not elsewhere specified (nesoi)
• Religious-use vegetable material, baked goods, wafers, and essential oils
• Acai
• Certain citrus juice
• Coconut water

Scope limits

The heading applies only to particular articles that are the product of Brazil, as defined under U.S. note 50(a)(iii). It spans 11 subheadings. The facts here do not list those 11 subheadings or the exact product descriptions behind terms like "certain citrus juice." Confirm the precise eligible lines in the current HTSUS or with your broker before relying on the heading. Goods that are not the product of Brazil, or that fall outside the listed subheadings, are not covered by this heading.

Rate and effective date

The rate is "the duty provided in the applicable subheading." In practice, no Section 301 Brazil additional duty is stacked on the covered goods through this heading. You still owe whatever the ordinary chapter 1 through 97 subheading provides, which may be free or dutiable depending on the product.

The effective date in the facts is July 22, 2026. The facts do not give an end date or an entry or export-date rule beyond that. Check the notice and CSMS 69302472 for how the date applies to your shipments, including goods already in transit. For related transition treatment, see 9903.05.02, the Section 301 Brazil in-transit grace heading.

Interaction with other Section 301 Brazil headings

Because 9903.05.04 is an exemption heading, it works against the duty heading, 9903.05.01. Goods that qualify are reported under the exemption heading rather than the duty heading. They should not be reported under both.

The facts do not address how this heading interacts with duties from other programs, such as other Section 301 actions, Section 232, or antidumping and countervailing duties. Do not assume an exemption here removes any other duty. Confirm each program's treatment separately in the HTSUS and the relevant CBP guidance. For a wider view of how Chapter 99 headings fit together, see the 2026 tariff code overview.

How it appears on an entry

A Chapter 99 heading is not a stand-alone classification. It is reported alongside the regular chapter 1 through 97 line for the goods. For a qualifying entry, the pattern is:

• The normal HTS subheading for the product, such as the one for coconut water or frozen tropical fruit, with its ordinary duty rate.
• 9903.05.04 as the companion Chapter 99 line, signaling the Section 301 Brazil exemption.

Exact filing mechanics, including any value or quantity reporting for the Chapter 99 line, should be confirmed in CSMS 69302472 and with your broker. The same idea applies to other exclusion or exemption headings, as in this explainer on a Section 301 exclusion claim heading.

What importers should do

• Match each Brazilian product against the 11 subheadings under U.S. note 50(a)(iii) in the current HTSUS before claiming 9903.05.04.
• Confirm country of origin is Brazil for each covered article, since the heading is limited to the product of Brazil.
• Review entries made on or after July 22, 2026 to confirm covered goods were not reported under the duty heading 9903.05.01, and talk with your broker about any needed corrections.
• Read 91 FR 45516 and CSMS 69302472 for filing details the facts here do not cover.

Key references

• Harmonized Tariff Schedule of the United States: the official source for Chapter 99 heading text, U.S. note 50, and the 11 eligible subheadings.
• Federal Register: search for 91 FR 45516 (Doc 2026-14542), the Section 301 Brazil notice.
• U.S. Customs and Border Protection: look up CSMS 69302472 for entry guidance.
• Legal Information Institute: statute text, including Section 301 of the Trade Act of 1974.
• 9903.05.01 explainer: the duty heading in the same Brazil block.