9903.79.02 Semiconductors 232: What This Exclusion Heading Means

Key Points

• 9903.79.02 is an exclusion or exception heading under the Section 232 semiconductors program, not a duty-imposing heading. It carries no additional duty of its own.
• The official HTSUS text for this heading reads: "Articles as provided for in subdivision (c) of U.S. note 39 to this subchapter," meaning eligibility is defined entirely by that note.
• The rate column for 9903.79.02 states "The duty provided in the applicable subheading," confirming that no Section 232 semiconductor duty is added when this heading applies.
• The companion duty heading for the Section 232 semiconductors program is 9903.79.01. Goods claimed under 9903.79.02 are specifically carved out from that additional duty.
• Confirm current eligibility criteria and entry requirements against the live HTSUS and any CBP guidance, as the facts block for this article is current as of August 13, 2026.

On this page

1. What 9903.79.02 is and why it matters
2. How Chapter 99 exclusion headings work
3. Scope: what U.S. note 39(c) governs
4. Rate and duty interaction
5. How this heading appears on an entry
6. What importers should do
7. Key references

9903.79.02 is not a tariff that adds duty. It is an exclusion or exception heading within the Section 232 semiconductors program. When an importer correctly claims this heading, goods enter at the rate of the underlying Chapter 1 through 97 classification only, without any Section 232 semiconductor surcharge stacking on top. The heading covers "Articles as provided for in subdivision (c) of U.S. note 39 to this subchapter," and whether a specific product qualifies is determined entirely by that U.S. note. As of August 13, 2026, this is the authoritative framing for this heading.

The links throughout this article go to primary documents: HTSUS schedule pages, CBP guidance, and the official tariff schedule itself. Read the source before filing.

What 9903.79.02 is and why it matters

The Section 232 semiconductors program imposes additional duties on covered semiconductor products under the duty heading 9903.79.01. Congress and the executive branch built a parallel set of headings, 9903.79.02 through 9903.79.09, to carve out specific goods or categories from that additional duty. These are commonly called exclusion or exception headings.

9903.79.02 is the first of those exclusion headings. Its official text, "Articles as provided for in subdivision (c) of U.S. note 39 to this subchapter," points directly to U.S. note 39(c) of Chapter 99 as the governing definition. If your goods fall within the scope described in that subdivision, you claim 9903.79.02 alongside your regular classification instead of 9903.79.01, and the Section 232 semiconductor duty does not apply to your entry.

For importers and brokers, the practical significance is straightforward: claiming the wrong heading, whether erroneously claiming 9903.79.02 when goods are not covered by U.S. note 39(c), or failing to claim it when goods are covered, produces an incorrect duty calculation. Both directions carry risk.

How Chapter 99 exclusion headings work

Chapter 99 of the HTSUS is a special chapter reserved for temporary trade-remedy and program-specific provisions. Unlike Chapters 1 through 97, which classify goods by their physical nature, Chapter 99 headings ride alongside a regular classification. An entry line for a covered semiconductor product will carry two HTS codes: the permanent Chapter 1 through 97 classification that describes the good, and a Chapter 99 code that either imposes or waives the Section 232 semiconductor duty.

When the Chapter 99 code is a duty heading such as 9903.79.01, an additional rate stacks on top of the regular duty. When the Chapter 99 code is an exclusion heading such as 9903.79.02, it signals that the additional duty does not apply. The rate column for 9903.79.02 confirms this: it reads "The duty provided in the applicable subheading," meaning only the underlying Chapter 1 through 97 rate is collected. No Section 232 semiconductor amount is added.

This structure is standard across multiple Section 232 and Section 301 programs. See the HTSUS online schedule and review how Chapter 99 codes function in 2026 entries for broader context.

Scope: what U.S. note 39(c) governs

The eligibility criteria for 9903.79.02 live entirely inside subdivision (c) of U.S. note 39 to Chapter 99 of the HTSUS. The facts block for this article does not reproduce the full text of that subdivision. Importers must read U.S. note 39(c) directly in the live HTSUS to determine whether a specific product or situation qualifies.

What the HTSUS heading text tells you is that 9903.79.02 is a defined category of articles, not an open-ended waiver. The note, not the importer's preference, determines eligibility. If the note describes a product-type exclusion, a country-specific carve-out, or a procedural exception, your goods must meet that description precisely before the heading can be used.

If you are unsure whether your semiconductor product falls within U.S. note 39(c), confirm it against the current HTSUS or with your broker. Do not assume eligibility based on the heading number alone.

Rate and duty interaction

No Section 232 semiconductor surcharge

The HTSUS general column rate for 9903.79.02 is "The duty provided in the applicable subheading." This is the clearest possible statement that no supplemental duty is imposed by this heading. An importer claiming 9903.79.02 owes the regular Chapter 1 through 97 duty on the goods and nothing more under the Section 232 semiconductors program.

Other duties still apply

Claiming 9903.79.02 removes the Section 232 semiconductor additional duty. It does not waive any other applicable duties: standard column 1 general rates, antidumping or countervailing duty orders, Section 301 tariffs, or other Section 232 programs covering different products remain in effect if they apply to the same goods. Each program is assessed independently. Verify the full duty stack for your specific goods using the HTSUS and the CBP AD/CVD order list.

Comparison with the duty heading

The duty heading for this program is 9903.79.01, covered in detail in the companion article 9903.79.01 Semiconductors 232 Tariff: Rate, Scope, and Stacking. If you are deciding whether your goods are subject to that additional duty or excluded from it, start there, then work through U.S. note 39 to identify which, if any, of 9903.79.02 through 9903.79.09 applies.

How this heading appears on an entry

On a Customs Form 7501 or ACE entry, a correctly classified product using this exclusion will carry two HTS lines on the same entry line or as a paired secondary line, depending on your broker's system: the Chapter 1 through 97 classification (which drives the rate) and 9903.79.02 (which signals the Section 232 exclusion). The Chapter 99 code must be present for CBP to recognize the exclusion claim. Omitting it may result in the system defaulting to the duty heading 9903.79.01 and collecting the Section 232 semiconductor surcharge.

Brokers should confirm the correct ACE entry presentation with current CBP CSMS messages covering the Section 232 semiconductors program. For a broader look at how ACE handles Section 232 Chapter 99 codes, the article on Section 232 Polysilicon Tariff and ACE CATAIR Entry Type 13 Updates provides useful structural context.

What importers should do

• Read U.S. note 39(c) in the live HTSUS and confirm that your specific goods meet the eligibility criteria before claiming 9903.79.02 on any entry.
• Audit past entries where semiconductor goods were classified under 9903.79.01 to determine whether 9903.79.02 should have been claimed instead, and consider whether a post-entry correction is warranted. The article on building a post-entry audit program outlines a practical review process.
• Instruct your customs broker to include 9903.79.02 as the Chapter 99 co-classification on entry lines where eligibility is established, and verify that the entry does not default to the 9903.79.01 duty heading.
• Monitor CBP CSMS messages and the HTSUS for any updates to U.S. note 39 or the related exclusion headings, as program terms can change.

Key references

• Harmonized Tariff Schedule of the United States (HTSUS): official schedule including Chapter 99, U.S. note 39, and heading 9903.79.02
• U.S. Customs and Border Protection (CBP): CSMS messages and guidance on Section 232 semiconductor entry requirements
• Federal Register: Section 232 semiconductor program notices and any amendments to scope or exclusion criteria
• White House: Presidential proclamations establishing and modifying the Section 232 semiconductors program
• 9903.79.01 Semiconductors 232 Tariff: Rate, Scope, and Stacking: companion article on the duty heading in this program
• 2026 Tariff Code Overview: how Chapter 99 codes function in 2026 HTSUS entries