9903.08.25: UAS Section 232 Onshoring Plan Exception Heading

Key Points

• 9903.08.25 is an exception heading in the UAS 232 program, not a duty heading: it carries 0 percent additional duty itself.
• It is for articles imported for companies subject to an onshoring plan approved by DHS or the Department of War.
• The heading is effective 2026-09-03 and has an announced termination date of 2027-02-09 (Annex IV.B).
• You claim it alongside the regular chapter 1-97 line and the program's duty heading, so the exception only helps if your onshoring plan approval is real and documented.
• Confirm the paired duty heading and product scope in the current HTSUS before filing, because this heading does not define either one.

On this page

1. What 9903.08.25 is
2. Rate and effective window
3. Who can claim the exception
4. How it appears on an entry
5. Interaction with other tariff provisions
6. What importers should do
7. Key references

HTS 9903.08.25 is a Chapter 99 exception heading under the Section 232 unmanned aircraft systems (UAS) action. It matters to importers whose articles are brought in for a company with an onshoring plan approved by DHS or the Department of War. The additional duty on the heading is 0 percent, effective 2026-09-03, and the heading is announced to terminate on 2027-02-09. This article reflects the facts as of October 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 9903.08.25 is

The official heading text reads: "Exception: articles imported for companies subject to an onshoring plan approved by DHS or the Department of War: no additional duty." The text also notes that the heading was terminated 2027-02-09 under Annex IV.B.

The program is UAS 232. The legal authority is Proclamation 11055, published at 91 FR 53699 (Federal Register document 2026-16979). The heading belongs to the clause (7) cohort, and its termination is set out in Annex IV.B. You can find the notice by searching the Federal Register for document 2026-16979, and the proclamations are indexed on the White House presidential actions page.

An exception, not a duty line

This is the most common point of confusion. 9903.08.25 does not impose a tariff. It is a heading an importer claims to show that the additional Section 232 UAS duty does not apply to the entry line. It sits beside a duty heading in the same program, and the duty heading is the one that would otherwise apply. The facts for this code do not name that paired heading, so confirm it in the current HTSUS before you file.

Rate and effective window

• Rate: 0 percent additional duty.
• Effective date: 2026-09-03.
• Announced termination date: 2027-02-09, per Annex IV.B.

The 0 percent rate applies only within that window of 2026-09-03 to the announced termination on 2027-02-09. The termination date was still in the future as of the date of these facts, so entries filed before it can still be affected. For entries after that date, check the HTSUS for the heading's status rather than assuming it continues.

Your ordinary duties are a separate matter. A 0 percent additional duty here says nothing about the regular column 1 rate on the chapter 1-97 line or about other programs.

Who can claim the exception

The heading text sets the condition: the articles must be imported for a company subject to an onshoring plan approved by DHS or the Department of War. Two practical points follow from that wording.

• The approval comes first. The plan must be approved by one of the two named agencies. A plan that is pending or merely drafted does not match the heading text.
• The test is tied to the company. The words "imported for companies subject to" tie the exception to the company the articles are imported for. That may be your company or your customer. Work out who that is before the entry is filed.

The facts block does not describe what an approval document looks like or how to prove it to CBP. Ask your broker and the company holding the plan what documentation exists, and confirm CBP's expectations on the CBP trade pages.

How it appears on an entry

A Chapter 99 heading never stands alone. It is reported alongside the regular chapter 1-97 tariff line for the goods. For a claim under this exception, the entry line carries three things:

1. The regular classification in chapters 1-97 for the article.
2. The program's Chapter 99 duty heading that would otherwise apply, as listed in the HTSUS.
3. 9903.08.25, claimed as the exception, with 0 percent additional duty.

The exact pairing and the order of reporting should be verified against the current HTSUS and your broker's ACE setup. The facts block does not specify product scope, so do not assume your goods fall within the UAS action. Confirm that against the program headings first.

Interaction with other tariff provisions

The facts block says nothing about how this heading stacks with other duties, so avoid assumptions. In general:

• The exception speaks only to the additional duty under this UAS 232 program.
• Other duties on the same goods, such as Section 301 duties on Chinese-origin articles, have their own headings and conditions. See our overview of the Section 301 China tariff lists.
• Related headings in the same series may cover different exceptions or carve-outs. Read the neighboring headings in the HTSUS so you claim the one that matches your facts.

Onshoring-plan concepts also appear in other Section 232 programs. Our article on 9903.04.65 for pharmaceuticals shows how an onshoring-based heading is read in a different program, but its terms do not carry over to UAS. For a wider view, see the 2026 tariff code overview.

What importers should do

• Verify the approval. Get written confirmation that the company you are importing for is subject to an onshoring plan approved by DHS or the Department of War, and keep it in your entry file.
• Check the HTSUS. Confirm the paired duty heading, the product scope, and the heading's current status, including the 2027-02-09 termination, in the HTSUS.
• Brief your broker before filing. Make sure the entry line carries the regular chapter 1-97 code, the duty heading, and 9903.08.25 correctly.
• Fix mistakes early. If you paid the additional duty on an entry that qualified, or claimed the exception in error, review your correction options in our guide to the PSC 300-day and 15-day windows and the ways to recover overpaid duty.

Key references

• Federal Register search for document 2026-16979: the notice published at 91 FR 53699 for Proclamation 11055.
• White House presidential actions: landing page to locate Proclamation 11055.
• Harmonized Tariff Schedule (USITC): official source for Chapter 99 heading text, paired headings, and status.
• CBP trade pages: agency guidance and CSMS messages on filing Chapter 99 claims.