9903.08.24 UAS 232: Rate, Scope, and Certification for Importers

Key Points

• HTS 9903.08.24 imposes a combined 15 percent duty on covered unmanned aircraft and parts from Japan, Liechtenstein, South Korea, Switzerland, Taiwan, and all EU member nations, effective September 3, 2026, with no announced end date.
• The code is certification-gated: importers must satisfy the clause (4) importer certification under U.S. note 43(d) to claim this 15 percent combined rate rather than a higher default rate.
• The 15 percent is a flat combined floor, meaning any additional increment above the normal column 1 rate is whatever brings the total to 15 percent.
• Sixteen chapter 1-97 HTS lines are in scope, spanning UAS airframes (8806), UAS parts and accessories (8807), certain electrical control boards (8537.10.9170), and certain transformers and power supplies (8504.40.9580).
• Entries filed before September 3, 2026 are not subject to this code; only entries on or after that date require 9903.08.24 on the entry.

On this page

1. What 9903.08.24 is and which program created it
2. Covered products and HTS lines
3. Country scope
4. Rate mechanics: combined 15 percent and the flat-floor structure
5. The certification requirement under U.S. note 43(d)
6. How 9903.08.24 appears on a customs entry and stacks with other duties
7. What importers should do
8. Key references

HTS 9903.08.24 is a Chapter 99 overlay code created under the UAS Section 232 program by Proclamation 11055 (published at 91 FR 53699, FR doc 2026-16979). It applies a combined 15 percent duty to unmanned aircraft systems, their airframes, parts, accessories, and two categories of electronic components when those goods originate in Japan, Liechtenstein, South Korea, Switzerland, Taiwan, or an EU member nation and the importer files the certification required by clause (4) and U.S. note 43(d). The code takes effect on September 3, 2026, with no announced expiration. As of August 23, 2026, all facts in this article reflect the program as it stands on that date.

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 9903.08.24 is and which program created it

The UAS 232 program applies Section 232 national-security tariffs specifically to unmanned aircraft systems and their components. Proclamation 11055, published in the Federal Register at 91 FR 53699 (FR doc 2026-16979), is the sole legal authority behind this code. That proclamation established the country-specific rate structure and the U.S. note 43(d) certification mechanism that 9903.08.24 depends on.

9903.08.24 is the arm of the UAS 232 structure that covers allies and trading partners with a negotiated or certified-content pathway: Japan, Liechtenstein, South Korea, Switzerland, Taiwan, and all EU member nations. Companion codes cover other country groupings under the same proclamation. See the related articles on 9903.08.23 (UK) and 9903.08.22 for context on how the code family is structured.

Covered products and HTS lines

Nine903.08.24 covers sixteen chapter 1-97 HTS lines. Importers should confirm each classification against the current HTSUS at hts.usitc.gov, but the lines established in the facts block are:

UAS airframes

• 8806.21.00: unmanned aircraft, max takeoff weight not more than 250 g
• 8806.22.00 : unmanned aircraft, max takeoff weight over 250 g but not over 7 kg
• 8806.23.00 : unmanned aircraft, max takeoff weight over 7 kg but not over 25 kg
• 8806.24.00 : unmanned aircraft, max takeoff weight over 25 kg but not over 150 kg
• 8806.29.00 : other unmanned aircraft
• 8806.91.00 : parts of unmanned aircraft, for goods of 8806.21
• 8806.92.00 : parts of unmanned aircraft, for goods of 8806.22
• 8806.93.00 : parts of unmanned aircraft, for goods of 8806.23
• 8806.94.00 : parts of unmanned aircraft, for goods of 8806.24
• 8806.99.00 : parts of other unmanned aircraft

UAS parts and accessories (Chapter 88)

• 8807.10.00 : propellers and rotors and parts thereof
• 8807.20.00 : undercarriages and parts thereof
• 8807.30.00 : other parts of aircraft of heading 8801 or 8806
• 8807.90.90 : other parts of aircraft, other

Electronic components

• 8537.10.9170 : boards, panels, consoles and similar combinations of apparatus, for a voltage not exceeding 1,000 V (specific statistical breakout)
• 8504.40.9580 : static converters (specific statistical breakout)

Classification of the two electronic component lines (8537.10.9170 and 8504.40.9580) is at the ten-digit statistical level. Confirm the precise description of each statistical suffix in the current HTSUS before filing.

Country scope

9903.08.24 applies when the country of origin is one of the following, as established in the proclamation:

• Non-EU countries: Japan, Liechtenstein, South Korea, Switzerland, Taiwan
• EU member nations: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Goods from countries not on this list do not use 9903.08.24. If you are unsure how country of origin is determined for a UAS assembly, confirm the substantial transformation test with your broker before filing. Country of origin marking rules are a separate but related question; see 19 U.S.C. 1304 and the marking duty for background.

Rate mechanics: combined 15 percent and the flat-floor structure

The heading text for 9903.08.24 reads: COMBINED 15% (additional = 15 - column 1; certification-gated). This means:

• The total duty burden from the UAS 232 program on a qualifying entry is set at 15 percent of the customs value.
• The additional duty collected under 9903.08.24 equals 15 percent minus whatever column 1 (MFN) rate already applies to the chapter 1-97 line. For a line with a 0 percent MFN rate, the additional is the full 15 percent. For a line with, say, a 3 percent MFN rate, the additional would be 12 percent.
• This structure is a flat floor: the total cannot go below 15 percent for qualifying entries, but the 9903.08.24 additional duty fills the gap between MFN and 15 percent.

The 15 percent rate applies from September 3, 2026 onward. No end date has been announced.

The certification requirement under U.S. note 43(d)

9903.08.24 is certification-gated. An importer cannot simply claim this code; the proclamation's clause (4) requires the importer to file a certification consistent with U.S. note 43(d) demonstrating that the goods meet the content or origin standard that entitles them to the 15 percent combined rate rather than a higher rate applicable to uncertified goods.

Key practical points:

• The certification is the importer's responsibility. It should be prepared before the entry is filed, not after.
• The specific content requirements and format of the clause (4) certification come from Proclamation 11055 and U.S. note 43(d) of the HTSUS. Read both source documents directly.
• Filing 9903.08.24 without a valid certification exposes the importer to liability for the difference between the 15 percent rate and the higher uncertified rate, plus potential penalties.
• Confirm with your broker or CBP what record-retention obligations apply to the certification documents.

For a comparison of how certification-gated Chapter 99 codes work in a different context, the USMCA certification of origin article provides useful structural background, though the specific rules differ.

How 9903.08.24 appears on a customs entry and stacks with other duties

Entry mechanics

Chapter 99 codes ride alongside the underlying chapter 1-97 classification. On a CBP Form 7501, or in an ACE entry, you will see two HTS lines for each qualifying article:

1. The chapter 1-97 line (e.g. 8806.22.00) with its column 1 MFN rate.
2. 9903.08.24 entered as a secondary HTS line with the additional duty amount.

The duty is calculated on the same customs value as the primary line. Use the duty calculator to model the combined bill before your shipment arrives.

Stacking with other Chapter 99 duties

If any other Chapter 99 additional duties apply to the same goods (for example, from other Section 232 or Section 301 actions), those are separate and cumulative unless a specific provision says otherwise. Confirm current stacking rules for your specific HTS line with your broker, as the facts block for 9903.08.24 is silent on interactions with other Chapter 99 programs. Confirm everything in the current HTSUS at hts.usitc.gov.

Pre-September 3, 2026 entries

Entries filed before September 3, 2026 are not subject to 9903.08.24. Do not apply this code retroactively. If goods are on the water with a projected arrival and entry date before September 3, 2026, they are outside the window. Confirm actual entry date (not shipment date) with your broker.

What importers should do

• Classify now, before September 3, 2026. Identify every import line that falls under the sixteen covered HTS codes and confirm country of origin. Use hts.usitc.gov for the current HTSUS text and our 2026 tariff code overview for context on the broader Chapter 99 landscape.
• Prepare the clause (4) certification before the first entry. Read Proclamation 11055 (91 FR 53699, FR doc 2026-16979) and U.S. note 43(d) in the HTSUS directly. The certification must be in hand at time of entry, not assembled afterward.
• Model your landed cost using the flat-floor logic. For each covered line, calculate 15 percent minus the applicable column 1 rate to find the exact additional duty increment 9903.08.24 will add. The duty calculator can help with this.
• Monitor CBP and Federal Register guidance. New CSMS messages from cbp.gov may clarify ACE reporting, certification format, or stacking with other Chapter 99 provisions. Subscribe to CBP trade updates and check federalregister.gov for any amendments to Proclamation 11055.

Key references

• Proclamation 11055, 91 FR 53699 (FR doc 2026-16979): the legal authority establishing the UAS 232 program, the clause (4) certification requirement, and HTS 9903.08.24.
• Harmonized Tariff Schedule of the United States (hts.usitc.gov): current text of 9903.08.24, U.S. note 43(d), and all sixteen chapter 1-97 lines in scope.
• U.S. Customs and Border Protection (cbp.gov): ACE entry guidance, CSMS messages, and liquidation and penalty information.
• 9903.08.23 UAS 232: UK Drone Imports, Rate, and Certification Rules: companion code covering the United Kingdom under the same proclamation.
• 9903.08.22 UAS 232 Tariff: Rate, Scope, and Stacking for Importers: another companion code in the UAS 232 family.
• Substantial Transformation Test: Country of Origin Explained: background on how country of origin is determined for assembled goods.