9903.08.22 UAS 232 Tariff: Rate, Scope, and Stacking for Importers

Key Points

• HTS code 9903.08.22 imposes a 25 percent additional ad valorem duty on unmanned aircraft systems (UAS) without thermal imaging, effective for entries on or after 2026-09-03.
• A second wave under the same code widens scope to four categories of UAS parts (HTS 8807.10, 8807.20, 8807.30, and 8807.90.90) for entries on or after 2027-02-09, pursuant to Annex IV.B and U.S. note 43(c)(5).
• The 25 percent rate applies across all three duty columns and has no announced end date as of 2026-08-21.
• Legal authority is Proclamation 11055, published at 91 FR 53699 (FR doc 2026-16979), with operative rules in U.S. note 43(c)(4) and (c)(5).
• Entries made before 2026-09-03 are not subject to this surcharge; importers should confirm classification and entry dates carefully as the effective date approaches.

On this page

1. What 9903.08.22 is and what created it
2. Affected products and HTS coverage
3. Rate and effective windows
4. How 9903.08.22 stacks with other duties
5. How the code appears on a customs entry
6. What importers should do
7. Key references

HTS code 9903.08.22 is a Chapter 99 tariff provision that adds 25 percent ad valorem to the duty bill for unmanned aircraft without thermal imaging capability and, beginning 2027-02-09, to certain UAS parts. The code is effective starting 2026-09-03 and is relevant to any importer, broker, or trade attorney whose entries include the underlying Chapter 88 HTS numbers listed in U.S. note 43(c)(4) or the Annex IV.B expansion under U.S. note 43(c)(5). 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 9903.08.22 is and what created it

9903.08.22 is part of the UAS 232 program, a Section 232 national-security action applied specifically to unmanned aircraft systems and related parts. The legal authority is Proclamation 11055, published at 91 FR 53699 (FR doc 2026-16979). The operative tariff rules live in U.S. note 43(c)(4), which covers UAS without thermal imaging, and U.S. note 43(c)(5), which governs the Annex IV.B expansion to UAS parts effective 2027-02-09.

As of 2026-08-21, this code had not yet taken effect. The first entries subject to it will be those filed on or after 2026-09-03. Entries filed before that date are not covered, regardless of when goods were manufactured or shipped.

For context on how other Section 232 derivative-metal codes work mechanically, see our articles on 9903.82.10 Consolidated Metal 232 and Section 232 UAS Tariffs, Drawback Corrections, and ACE Refund Alerts.

Affected products and HTS coverage

9903.08.22 covers two distinct waves of Chapter 88 subheadings. Both waves apply to all countries across all duty columns.

Wave 1: UAS without thermal imaging (effective 2026-09-03)

Under U.S. note 43(c)(4), the following six HTS subheadings are covered for entries on or after 2026-09-03, with no announced end date:

• 8806.21.00 - Unmanned aircraft (without thermal imaging)
• 8806.22.00 - Unmanned aircraft (without thermal imaging)
• 8806.23.00 - Unmanned aircraft (without thermal imaging)
• 8806.91.00 - Unmanned aircraft (without thermal imaging)
• 8806.92.00 - Unmanned aircraft (without thermal imaging)
• 8806.93.00 - Unmanned aircraft (without thermal imaging)

The parenthetical "without thermal imaging" is the critical gatekeeping language from U.S. note 43(c)(4). If your UAS includes thermal imaging capability, confirm with your broker whether it falls under a different Chapter 99 provision; 9903.08.22 does not cover it, but the facts block for this code is silent on what code, if any, applies to thermal-imaging UAS. Verify the current HTSUS and U.S. note 43 for the full picture.

Wave 2: UAS parts, Annex IV.B expansion (effective 2027-02-09)

Under U.S. note 43(c)(5) and Annex IV.B, four additional subheadings enter scope for entries on or after 2027-02-09, with no announced end date:

• 8807.10.00 - UAS parts (not covered by U.S. note 43(c)(2))
• 8807.20.00 - UAS parts (not covered by U.S. note 43(c)(2))
• 8807.30.00 - UAS parts (not covered by U.S. note 43(c)(2))
• 8807.90.90 - UAS parts (not covered by U.S. note 43(c)(2))

The "(c)(5)" language explicitly excludes parts already captured by U.S. note 43(c)(2). If you import parts that may fall under (c)(2), confirm classification before treating them as subject to 9903.08.22. The facts block does not define (c)(2) scope; check the current HTSUS or consult a broker.

Rate and effective windows

The rate is 25 percent ad valorem, additional, on top of whatever Column 1 (general), Column 1-Special, or Column 2 rate applies to the underlying Chapter 88 subheading. The 25 percent applies across all three duty columns, meaning there is no country or program that exempts an importer from this surcharge based on column status alone.

• Wave 1 (HTS 8806.21, 8806.22, 8806.23, 8806.91, 8806.92, 8806.93): 25% additional, 2026-09-03 onward, no announced end date.
• Wave 2 (HTS 8807.10, 8807.20, 8807.30, 8807.90.90): 25% additional, 2027-02-09 onward, no announced end date.

Because no termination date has been announced as of 2026-08-21, importers should plan their duty cost models on an open-ended basis and monitor the Federal Register for any future modification.

How 9903.08.22 stacks with other duties

Chapter 99 codes are additive surcharges. They ride alongside, not instead of, the normal Chapter 1-97 duty. For a UAS classified under 8806.21.00, the full duty bill on a given entry will be the Column 1 general rate for 8806.21.00 plus the 25 percent from 9903.08.22.

If additional Section 301 or other tariff actions also apply to these goods, those layers stack further. The facts block for 9903.08.22 is silent on whether other Chapter 99 surcharges currently overlap with these Chapter 88 subheadings. Confirm the full stack for each HTS number in the current HTSUS before finalizing your landed cost.

Because the 25 percent is calculated on dutiable customs value, strategies that legally reduce that base, such as a verified first-sale valuation, affect the 9903.08.22 amount proportionally. Confirm applicability with your broker.

How the code appears on a customs entry

In ACE, a Chapter 99 code is entered as a second HTS line on the same entry summary, paired with the underlying Chapter 88 classification. For a drone entering after 2026-09-03 that is classified at 8806.22.00, the entry will show:

• Line 1: 8806.22.00 with the applicable Column 1 rate.
• Line 2: 9903.08.22 with the 25 percent additional duty calculated on the same dutiable value.

CBP will liquidate both lines. There is no separate invoice or entry form for the Chapter 99 surcharge; it is part of the standard entry summary filing. Watch for CBP CSMS messages at cbp.gov closer to 2026-09-03 for ACE-specific filing instructions.

For UAS parts subject to Wave 2, the same two-line structure applies, but the 9903.08.22 line should not appear on entries filed before 2027-02-09 for those part subheadings.

What importers should do

• Audit open purchase orders now. Identify all shipments of UAS (HTS 8806.21, 8806.22, 8806.23, 8806.91, 8806.92, 8806.93) expected to arrive after 2026-09-03 and recast landed-cost models to include the 25 percent additional duty.
• Plan ahead for parts. If you import UAS parts under HTS 8807.10, 8807.20, 8807.30, or 8807.90.90, build the 25 percent surcharge into your cost models for goods entering on or after 2027-02-09, and confirm whether U.S. note 43(c)(2) excludes any of your specific parts.
• Read U.S. note 43 in full. The facts block references both (c)(4) and (c)(5) as the operative scope rules; review the complete note at hts.usitc.gov to verify thermal-imaging exclusions, (c)(2) carve-outs, and any other conditions that may affect your goods.
• Monitor CBP guidance. Watch cbp.gov for CSMS messages and binding ruling updates, especially as each effective date approaches, to ensure ACE entries are structured correctly.

Key references

• Proclamation 11055, 91 FR 53699 (FR doc 2026-16979): The legal authority creating the UAS 232 tariff action and establishing 9903.08.22.
• Harmonized Tariff Schedule of the United States (hts.usitc.gov): U.S. note 43(c)(4) and (c)(5), Annex IV.B, and the Chapter 88 subheadings covered.
• U.S. Customs and Border Protection (cbp.gov): CSMS messages and ACE filing guidance for Chapter 99 surcharge codes.
• Federal Register (federalregister.gov): Search for any future modifications to Proclamation 11055 or the UAS 232 program.
• Section 232 UAS Tariffs, Drawback Corrections, and ACE Refund Alerts: CustomsGenius coverage of UAS 232 program mechanics, drawback, and ACE alerts.
• First Sale Customs Valuation: How to Lower Dutiable Value Legally: How valuation strategies affect the customs value base to which the 25 percent surcharge applies.