9903.08.23 UAS 232: UK Drone Imports, Rate, and Certification Rules

Key Points

• HTS 9903.08.23 imposes an additional 10 percent ad valorem duty on qualifying unmanned aircraft systems (UAS) and related components that are products of the United Kingdom, effective 2026-09-03, with no announced end date.
• The code is certification-gated: importers must certify under U.S. note 43(d) that substantially all critical components and technology qualify as partner-country products, or the preferential rate does not apply.
• Sixteen underlying Chapter 1-97 HTS subheadings are in scope, spanning UAS airframes (8806.xx), propulsion and flight-control assemblies (8807.xx), power supplies (8504.40.9580), and switchgear (8537.10.9170).
• The code applies to the General and Special tariff columns only; entries presented without valid certification cannot use this provision.
• Legal authority is Proclamation 11055, published at 91 FR 53699 (FR doc 2026-16979); clause (4) of that proclamation and U.S. note 43(d) govern eligibility.

On this page

1. What 9903.08.23 is and who needs to care
2. Affected products and Chapter 1-97 HTS coverage
3. Rate and effective window
4. Country scope and certification requirement
5. How 9903.08.23 stacks with other duties on your entry
6. How the code appears in ACE and on your entry summary
7. What importers should do
8. Key references

HTS 9903.08.23 is a Chapter 99 UAS Section 232 code that adds 10 percent ad valorem to imports of UK-origin unmanned aircraft and their critical components when the importer certifies, under U.S. note 43(d), that substantially all critical components and technology in those goods are partner-country products. The code takes effect on 2026-09-03 and has no announced end date. Any entry filed before that date is not covered by this provision.

The links in this article go to primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

What 9903.08.23 is and who needs to care

As of 2026-08-21, HTS 9903.08.23 is a new, duty-bearing Chapter 99 code scheduled to become active on 2026-09-03. It sits inside the UAS 232 program, which uses Section 232 national-security authority to regulate imports of unmanned aircraft systems and their components. This particular code is the United Kingdom arm of the program: it creates a reduced-rate track for UK-origin UAS goods whose critical components and technology meet a partner-country content standard defined in U.S. note 43(d).

Importers of UK-origin drones, drone airframes, drone propulsion parts, flight-controller assemblies, UAS power supplies, and UAS switchgear are directly affected. Customs brokers filing entries for these shipments on or after 2026-09-03 must decide whether to claim this code or an alternate Chapter 99 code, and must have certification documentation ready before filing.

The legal authority for the entire UAS 232 program is Proclamation 11055, published at 91 FR 53699 (FR doc 2026-16979). Clause (4) of that proclamation, together with U.S. note 43(d) in the HTSUS, governs which goods and which importers qualify for 9903.08.23.

Affected products and Chapter 1-97 HTS coverage

9903.08.23 covers sixteen underlying Chapter 1-97 subheadings. All sixteen apply to goods of the United Kingdom only, beginning 2026-09-03.

Unmanned aircraft airframes

• 8806.21.00 - unmanned aircraft, maximum take-off weight not more than 250 g
• 8806.22.00 - maximum take-off weight more than 250 g but not more than 7 kg
• 8806.23.00 - maximum take-off weight more than 7 kg but not more than 25 kg
• 8806.24.00 - maximum take-off weight more than 25 kg but not more than 150 kg
• 8806.29.00 - other unmanned aircraft
• 8806.91.00 - parts of unmanned aircraft, suitable for use solely or principally with UAS in heading 8806
• 8806.92.00 - other parts
• 8806.93.00 - other parts
• 8806.94.00 - other parts
• 8806.99.00 - other parts

UAS components and assemblies

• 8807.10.00 - propellers and rotors
• 8807.20.00 - undercarriages and parts thereof
• 8807.30.00 - other parts of aircraft (for UAS in heading 8806)
• 8807.90.90 - other aircraft parts, other

Electrical and electronic components

• 8504.40.9580 - static converters (power supplies used in UAS)
• 8537.10.9170 - boards, panels, consoles, and other switching gear for UAS flight control

Confirm each subheading against the current HTSUS at hts.usitc.gov before filing, as note language can affect classification at the ten-digit level. If you are uncertain whether your product falls under one of these subheadings, verify with your broker or confirm in the current schedule.

Rate and effective window

The rate under 9903.08.23 is 10 percent additional ad valorem, applied on top of whatever Column 1 General or Special rate applies to the underlying Chapter 1-97 subheading. The rate applies beginning 2026-09-03. There is no announced end date as of 2026-08-21.

Entries filed before 2026-09-03 are not subject to this code. Entries filed on or after 2026-09-03 involving covered UK-origin UAS goods will be subject to the 10 percent additional duty unless a different Chapter 99 provision applies or the goods are otherwise excluded. You can model the combined duty impact using the CustomsGenius duty calculator.

Country scope and certification requirement

9903.08.23 applies exclusively to goods that are products of the United Kingdom. No other country is in scope for this specific code. Importers uncertain about whether their goods originate in the UK should review the substantial transformation rules that govern country-of-origin determinations. See our article Substantial Transformation Test: Country of Origin Explained for background.

The certification gate

This code is certification-gated. To use 9903.08.23, the importer must certify, consistent with U.S. note 43(d), that substantially all critical components and technology incorporated in the imported UAS goods are certified as partner-country products. Without that certification, the entry cannot be filed under 9903.08.23.

The certification requirement derives from clause (4) of Proclamation 11055 and is enforced through U.S. note 43(d). Importers should obtain and retain documentation substantiating the partner-country content of critical components before the goods arrive, because the claim is made at the time of entry. CBP may request supporting records during review or audit. Check cbp.gov for any Cargo Systems Messaging Service (CSMS) guidance on documentation format or ACE declaration fields specific to this certification.

How 9903.08.23 stacks with other duties on your entry

Chapter 99 codes do not replace the underlying Chapter 1-97 classification; they ride alongside it on the entry summary as an additional line. Your entry will show both the base subheading (for example 8806.22.00) with its standard Column 1 rate, and 9903.08.23 with the 10 percent additional duty. Both amounts are assessed on the same customs value.

Importers should confirm whether any other Section 232 or Section 301 measures apply to their specific goods and, if so, how those provisions stack with 9903.08.23. The facts block for this code is silent on interaction with other Chapter 99 measures beyond what is stated above; confirm the full duty picture in the current HTSUS or with your broker. For context on how Section 232 stacking works in related UAS tariff contexts, see our article Section 232 UAS Tariffs, Drawback Corrections, and ACE Refund Alerts.

Because the 10 percent is assessed ad valorem, the dutiable customs value is the foundation of the calculation. Importers sourcing from UK sellers with complex supply chains may want to review whether first-sale valuation is available; see First Sale Customs Valuation: How to Lower Dutiable Value Legally.

How the code appears in ACE and on your entry summary

When your broker files an entry in ACE for a covered UK-origin UAS shipment on or after 2026-09-03, they will report both the underlying Chapter 1-97 subheading (the commodity line) and 9903.08.23 as a separate Chapter 99 line associated with that commodity. The 10 percent additional duty will be calculated and assessed on that Chapter 99 line.

Because the code is certification-gated, ACE may require an importer certification indicator or a specific declaration field tied to U.S. note 43(d). Confirm the exact ACE entry requirements with CBP at cbp.gov or through your broker before the 2026-09-03 effective date. Filing without the required certification declaration could result in the entry being treated as ineligible for this provision.

For a broader overview of new Chapter 99 codes active in 2026, see the 2026 tariff code overview.

What importers should do

• Audit incoming UK UAS shipments now. Identify every open purchase order or shipment of UAS airframes, propulsion parts, flight-control assemblies, power supplies, and switchgear that will arrive on or after 2026-09-03, and map each item to the sixteen covered subheadings.
• Build your certification package before the effective date. Obtain supplier documentation showing that substantially all critical components and technology in the goods qualify as partner-country products under U.S. note 43(d). Have that documentation in hand before the first covered shipment arrives, because the certification is made at the time of entry filing.
• Brief your customs broker. Confirm that your broker's ACE filing workflow is updated to include both the Chapter 1-97 commodity line and 9903.08.23, and that any required ACE certification fields are populated. Review CBP CSMS messages at cbp.gov for system-level guidance on this new code.
• Model the full landed-cost impact. Calculate the combined duty liability using the 10 percent additional rate stacked on the base Column 1 rate for each subheading, and factor that into contract pricing, inventory costing, and cash-flow planning for post-2026-09-03 arrivals.

Key references

• Proclamation 11055, 91 FR 53699 (FR doc 2026-16979) - the legal authority establishing the UAS 232 program, including clause (4) and U.S. note 43(d) governing 9903.08.23.
• Harmonized Tariff Schedule of the United States (hts.usitc.gov) - the official schedule where 9903.08.23 and all sixteen underlying subheadings can be confirmed.
• U.S. Customs and Border Protection (cbp.gov) - CSMS messages and ACE filing guidance for the UAS 232 certification and entry requirements.
• Federal Register (federalregister.gov) - search for FR doc 2026-16979 or 91 FR 53699 for the full text of Proclamation 11055.