9903.76.04 Softwood Timber 232: Subdivision (g) Exemption Explained

Key Points

• 9903.76.04 is an exemption or exception heading within the Section 232 softwood timber and wood products program, governed by subdivision (g) of U.S. note 37 of Chapter 99.
• This code carries no additional duty of its own: the rate column reads "The duty provided in the applicable subheading," meaning goods claimed here pay only their normal Chapter 1-97 rate.
• Because it is a claim heading, the Chapter 99 code 9903.76.04 rides alongside the underlying Chapter 1-97 classification on the entry, it does not replace it.
• Whether your goods qualify for subdivision (g) depends entirely on the conditions written in U.S. note 37 of the HTSUS; confirm scope in the current schedule or with your broker.
• The facts in this article reflect the HTSUS as of August 16, 2026.

On this page

1. What 9903.76.04 is and what program created it
2. What "no additional duty" means in practice
3. How this code appears on a customs entry
4. Scope: which goods and which program arm
5. How 9903.76.04 interacts with other duties
6. What importers should do
7. Key references

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

9903.76.04 is a Chapter 99 classification heading used in the Section 232 softwood timber and wood products program. Its official heading text reads: "Articles as provided for in subdivision (g) of U.S. note 37 of this subchapter." The code carries no additional Section 232 duty. Importers who can claim it pay only the regular duty rate found in their underlying Chapter 1-97 subheading. Whether a specific product qualifies for subdivision (g) is determined by the conditions in U.S. note 37 of the HTSUS.

What 9903.76.04 is and what program created it

The Section 232 softwood timber and wood products program imposes additional duties on covered imports under the authority described in U.S. note 37 of Chapter 99 of the Harmonized Tariff Schedule. The note is structured in subdivisions, each addressing a different arm of the program: timber, upholstered furniture, cabinets, country-specific deal caps, and various exemptions and exceptions.

9903.76.04 corresponds to subdivision (g) of that note. Like the other exemption and exception headings in the 9903.76.xx series, it exists not to impose a new rate but to identify a category of goods that are carved out from additional Section 232 duties. You can read the full structure of the program, including how companion headings such as 9903.76.01 work, to understand where this exemption fits within the broader framework.

What "no additional duty" means in practice

The HTSUS general column rate for 9903.76.04 states: "The duty provided in the applicable subheading." That language is the tariff schedule's standard formulation for a heading that adds nothing beyond whatever the underlying Chapter 1-97 subheading already requires. There is no percentage, no flat dollar amount, and no formula tied to 9903.76.04 itself.

In plain terms: if your goods qualify under subdivision (g), you claim this Chapter 99 code on the entry and your duty calculation looks at the Chapter 1-97 rate only. The Section 232 additional duty that would otherwise apply under a different arm of U.S. note 37 does not attach.

How this code appears on a customs entry

Chapter 99 codes never stand alone on an ACE entry. 9903.76.04 is entered as a second classification line alongside the primary Chapter 1-97 subheading that describes what the goods actually are. CBP requires both lines so the entry record reflects both the commercial classification and the Section 232 program claim.

The duty is calculated on the Chapter 1-97 line at its normal rate. The 9903.76.04 line carries no separate value and generates no additional duty charge. If you omit the Chapter 99 line when it is required, or claim it when the goods do not actually qualify under subdivision (g), either outcome creates a potential compliance problem. Confirm correct pairing with your broker before filing.

For a broader orientation to how Chapter 99 codes function in the 2026 tariff schedule, see the 2026 tariff code overview.

Scope: which goods and which program arm

The official heading text ties 9903.76.04 exclusively to goods described in subdivision (g) of U.S. note 37. The facts block does not detail every product category or condition within that subdivision, so this article cannot enumerate them. What is clear is that subdivision (g) sits within the same note that governs softwood timber, lumber, wood furniture, upholstered furniture, cabinets, and related wood products under the Section 232 program. Different subdivisions carry different treatment, including different duty rates and different country-deal arrangements.

To determine whether a specific product or country of origin falls within subdivision (g), read U.S. note 37 directly in the current HTSUS at hts.usitc.gov. The note is authoritative; summaries are not.

How 9903.76.04 interacts with other duties

Claiming 9903.76.04 addresses the Section 232 softwood timber program only. It has no bearing on any other duty that may apply to the same goods, including:

• The standard Most Favored Nation (MFN) rate in the Chapter 1-97 subheading, which still applies in full.
• Any antidumping or countervailing duties on the same product from the same country, which are assessed separately and are unaffected by a Section 232 exemption claim.
• Any other Section 232 or Section 301 additional duties that may apply to the same goods under a different Chapter 99 provision.

Stacking analysis, where multiple Chapter 99 codes apply to a single entry line, is an important part of pre-import planning. Use the duty calculator to model combined duty exposure across all applicable provisions.

Customs value is the base on which all ad valorem duties are calculated. If your transaction involves related parties or indirect payments, the declared value must be accurate before any duty rate is applied. See Indirect Payment Customs Value: What Counts in the Price for guidance on how CBP evaluates transaction value in related-party situations.

What importers should do

• Read U.S. note 37, subdivision (g) in the current HTSUS. Go to hts.usitc.gov, navigate to Chapter 99, and read the exact text of subdivision (g). The conditions there, not any summary, determine whether your goods qualify.
• Confirm the correct Chapter 1-97 subheading pairing with your broker. Because 9903.76.04 carries no standalone rate, the entire duty burden rests on the accuracy of the underlying classification. A misclassified Chapter 1-97 line produces the wrong duty even with the correct Chapter 99 code claimed.
• Check for stacking with other applicable Chapter 99 provisions. Verify whether any antidumping, countervailing, or other Section 232 duties apply independently of this exemption claim, and factor them into your landed cost model.
• Monitor U.S. note 37 for amendments. Section 232 program notes have been modified through proclamations and executive orders. Subscribe to Federal Register notices at federalregister.gov and CBP guidance at cbp.gov to catch changes that affect your goods.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov - Official HTSUS including Chapter 99, U.S. note 37, and subheading 9903.76.04.
• Federal Register, federalregister.gov - Proclamations, executive orders, and Federal Register notices establishing and amending the Section 232 softwood timber and wood products program.
• U.S. Customs and Border Protection, cbp.gov - CBP guidance, CSMS messages, and entry instructions for Chapter 99 Section 232 claims.
• 9903.76.01 Softwood Timber 232: Rate, Scope, and Stacking - Companion article covering the primary duty-imposing heading in the same program.