9903.78.02 (Ended): Copper 232 Non-Duty Split Filing Heading

Key Points

• HTS heading 9903.78.02 was in force from 2025-08-01 and ended on 2026-04-06; it is no longer applicable as of the as-of date of this article (October 20, 2026).
• The heading carried a rate of 0 percent additional duty; it was a split-filing companion to the duty heading 9903.78.01, covering the non-copper content of entries subject to U.S. note 36(b).
• The heading was created under Proclamation 10962 (90 FR 37727) and ended when the Section 232 metal actions were consolidated into the 9903.82 series of headings.
• Because 9903.78.02 carried no duty of its own, its termination created nothing to refund under it; Section 232 duties are not drawback-eligible.
• Importers who believe duty was overpaid on companion heading 9903.78.01 during the effective window should follow the ordinary post summary correction or protest path.

On this page

1. What 9903.78.02 was and why it existed
2. The split-filing structure: 9903.78.02 beside 9903.78.01
3. Rate and scope during the effective window
4. Legal authority and the CSMS filing requirement
5. How the heading ended: consolidation into the 9903.82 series
6. Refund and correction posture after termination
7. What importers should do
8. Key references

HTS heading 9903.78.02 was a zero-duty Chapter 99 classification heading that applied to the non-copper content of entries subject to the Section 232 copper tariff. It was effective from 2025-08-01 and ended on 2026-04-06 when Proclamation 11021 consolidated the Section 232 metal actions into the 9903.82 headings. It is no longer in force.

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 9903.78.02 was and why it existed

When the Section 232 copper action took effect, many shipments contained both copper and non-copper content. The Section 232 duty applied only to the copper content. To handle this cleanly in the Automated Commercial Environment (ACE), CBP implemented a two-line split-filing structure. One line carried the dutiable copper content under the companion heading 9903.78.01. A second line was required for the remaining, non-copper content of the same entry, and that second line was classified under 9903.78.02.

The official heading text for 9903.78.02 described it as: "Articles as provided for in subdivision (c) of U.S. note 36 to this subchapter (the non-copper content of entries classifiable in the note 36(b) provisions)." In plain terms, the heading was a placeholder, not a duty-imposing provision. It carried 0 percent additional duty and existed solely to make the split-filing structure work in ACE.

For context on how Chapter 99 codes ride alongside chapter 1-97 classifications on an entry, see the 2026 tariff code overview.

The split-filing structure: 9903.78.02 beside 9903.78.01

CSMS message 65794272 set out the two-line split filing requirement. Under that structure:

• Line 1 reported the dutiable copper content of the article under 9903.78.01, alongside the article's regular chapter 1-97 classification. Duty at the Section 232 rate applied to that value.
• Line 2 reported the non-copper content of the same article under 9903.78.02. No additional Section 232 duty was assessed on this line.

This two-line mechanism was not optional: it was the method CBP specified for entries subject to U.S. note 36(b). Importers and brokers who filed entries covering mixed-content copper articles during the effective window (2025-08-01 through 2026-04-05) were required to observe this structure. An entry that omitted the 9903.78.02 line, or that collapsed both content types onto the 9903.78.01 line, could have produced an incorrect duty calculation.

For background on how entry summary data is structured in ACE, the article ES-001: ACE Reports Entry Summary Header Details Explained provides useful context.

Rate and scope during the effective window

The rate on 9903.78.02 was 0 percent additional duty throughout its entire effective window. This was by design: the heading was an exemption or claim heading within the Copper 232 program, not a duty-imposing one. Its job was to capture value that was explicitly outside the scope of the Section 232 copper duty.

The scope was governed by U.S. note 36, subdivision (c), which defined the non-copper content of articles otherwise classifiable under note 36(b). Per the facts block, reciprocal IEEPA treatment applied to this content under clause 4 of the applicable proclamation. Confirm the precise product scope and country applicability in the current HTSUS or with a licensed customs broker, as the note 36 text controls the boundaries.

Legal authority and the CSMS filing requirement

The legal foundation for the Copper 232 action, including the creation of the 9903.78 headings, was Proclamation 10962, published at 90 FR 37727. That proclamation established the Section 232 copper measure and authorized the U.S. note 36 structure that gave 9903.78.02 its meaning.

The operational filing instructions came from CSMS message 65794272, which directed the two-line split approach. CBP's CSMS system is the authoritative channel for ACE filing guidance; importers and brokers working entries that fell inside the effective window should have that message on file as part of their entry documentation.

How the heading ended: consolidation into the 9903.82 series

9903.78.02 ended on 2026-04-06. The end came when Proclamation 11021 consolidated the Section 232 metal actions, including the copper measures, into the 9903.82 series of headings. After that date, entries that previously would have used the 9903.78 split-filing structure instead fell under the consolidated 9903.82 framework.

The transition meant that the two-line split structure under CSMS 65794272 was superseded. Entries made on or after 2026-04-06 could not validly claim 9903.78.02, because the heading was no longer operative. Importers with entries spanning the consolidation date should confirm correct heading usage for each entry date with their broker or the HTSUS.

For a comparable example of how a Section 232 heading in the derivative metals space ended and was superseded, the article 9903.85.08 (Ended): Section 232 Aluminum Derivative Duty Explained illustrates the pattern.

Refund and correction posture after termination

Because 9903.78.02 itself carried no duty, its termination created no duty to refund under that heading. There is no refund path that runs specifically through 9903.78.02.

If an importer believes that entries filed during the 2025-08-01 to 2026-04-05 window overstated Section 232 copper duty, for example because the non-copper content was incorrectly classified on the 9903.78.01 duty line rather than the 9903.78.02 zero-duty line, the correct path is the ordinary post summary correction or protest process for that entry. Section 232 duties are not eligible for drawback. The IEEPA refund process does not apply to Section 232 duties.

For entries that may have had ACE filing irregularities during the effective window, the article CBP Resolves ACE Manifest and In-Bond Notification Delays provides background on how ACE processing issues have been handled. Confirm the specific correction path for any open entry with a licensed customs broker.

What importers should do

• Audit any entry filed between 2025-08-01 and 2026-04-05 that involved copper articles with mixed copper and non-copper content, and confirm that the two-line split structure required by CSMS 65794272 was followed correctly on each line.
• If an entry incorrectly allocated non-copper content to the 9903.78.01 duty line, pursue correction through the ordinary post summary correction or protest path; do not pursue drawback or the IEEPA refund process, as neither applies to Section 232 duties.
• For entries dated 2026-04-06 or later, classify copper-related content under the consolidated 9903.82 headings as directed by Proclamation 11021, and verify the current heading structure in the HTSUS.

Key references

• Proclamation 10962, 90 FR 37727: the proclamation that established the Section 232 copper measure and the U.S. note 36 framework, including the 9903.78 headings.
• HTSUS, hts.usitc.gov: the official Harmonized Tariff Schedule, including U.S. note 36 and the Chapter 99 heading texts.
• CBP CSMS, cbp.gov: source for CSMS message 65794272, which set out the two-line split filing requirement for entries subject to U.S. note 36(b).
• CBP.gov: CBP's main portal for post summary correction and protest guidance.