9903.79.04 Semiconductors 232: The Repairs and Replacement Exemption

Key Points

• 9903.79.04 is an exemption heading, not a duty heading. It carries no additional duty of its own; it removes the Section 232 semiconductor duty for qualifying goods.
• The heading covers semiconductor articles, as defined in subdivision (b) of U.S. note 39, that are imported for repairs or replacement in the United States.
• The duty-bearing heading for the Section 232 semiconductors program is 9903.79.01. Codes 9903.79.02 through 9903.79.09 are exclusion and exception headings under U.S. note 39, and 9903.79.04 is one of them.
• When you claim 9903.79.04, you still report the regular Chapter 1-97 classification on the entry. The Chapter 99 code rides alongside it as the exception claim.
• All facts in this article are current as of August 13, 2026. Confirm current scope and any updates in the live HTSUS or with your broker.

On this page

1. What 9903.79.04 is and how the Section 232 semiconductors program works
2. Scope: which semiconductor articles qualify as repairs or replacement
3. How this exemption heading appears on a customs entry
4. Interaction with other tariff provisions and duties
5. What importers should do
6. Key references

9903.79.04 is an exemption heading under the Section 232 semiconductors program. It covers semiconductor articles, as defined in subdivision (b) of U.S. note 39 to Subchapter III of Chapter 99, that are imported for repairs or replacement in the United States. Importers who qualify for this heading do not pay the Section 232 additional duty that would otherwise apply under 9903.79.01. The rate column for 9903.79.04 in the HTSUS reads "The duty provided in the applicable subheading," meaning the goods pay only the ordinary Chapter 1-97 duty, with no Section 232 surcharge added on top.

The links in this article go to primary documents: the official tariff schedule, CBP guidance pages, and the relevant government publications themselves. Read the source.

What 9903.79.04 is and how the Section 232 semiconductors program works

The Section 232 semiconductors program imposes additional duties on semiconductor articles entering the United States. The duty-bearing heading for that program is 9903.79.01. Congress and the executive branch built a set of relief valves into the program through U.S. note 39 to Subchapter III of Chapter 99. Headings 9903.79.02 through 9903.79.09 are those relief valves: exclusion and exception headings, not duty headings.

9903.79.04 is one of those exception headings. Its official heading text, exactly as it appears in the HTSUS, is: Semiconductor articles, as defined in subdivision (b) of U.S. note 39 to this subchapter, that are for repairs or replacement in the United States. When an importer correctly claims this heading, the Section 232 additional duty does not apply to the shipment.

The role of U.S. note 39

U.S. note 39 is the controlling legal text for this entire program. Subdivision (b) of that note defines what counts as a "semiconductor article" for purposes of all the 9903.79.xx headings. Because the definition lives in the note, not in the heading itself, you must read U.S. note 39 in full before classifying. Access the live schedule at hts.usitc.gov and confirm the current text of U.S. note 39, subdivision (b), before filing.

Scope: which semiconductor articles qualify as repairs or replacement

The heading requires two conditions to be satisfied simultaneously:

• The article must be a semiconductor article as defined in subdivision (b) of U.S. note 39.
• The article must be imported for repairs or replacement in the United States.

Both conditions are conjunctive. An article that is a semiconductor under note 39(b) but is imported for initial installation rather than repair or replacement does not qualify. Likewise, a non-semiconductor article imported for repair would not fall under this heading even if the use purpose matches.

The facts block does not specify how CBP operationalizes the "repairs or replacement" standard, what documentation CBP requires to substantiate the claim, or whether there are value thresholds or country-of-origin restrictions attached to this specific heading. Confirm those operational details directly with CBP or in current CSMS messages before filing entries.

How this exemption heading appears on a customs entry

Chapter 99 exception headings like 9903.79.04 are claimed as a second classification line on the entry summary. The goods are always classified first under their substantive Chapter 1-97 heading, which determines the normal column 1 general duty rate and any applicable trade-program rates. The 9903.79.04 line is then added alongside it as the program claim.

This two-line structure is standard for all Chapter 99 overlay codes, whether they impose additional duties (as 9903.79.01 does) or, as here, remove them. The rate for 9903.79.04 is "The duty provided in the applicable subheading," which means CBP collects only what the underlying Chapter 1-97 line calls for. No additional Section 232 amount is added.

For a broader look at how Chapter 99 codes function across the 2026 tariff schedule, see the 2026 tariff code overview. To model the duty bill on a specific entry before filing, the duty calculator can help you compare the base duty against alternative scenarios.

Interaction with other tariff provisions and duties

Claiming 9903.79.04 removes only the Section 232 semiconductor additional duty. It does not affect or suspend any other applicable Chapter 99 overlays. If the goods are also subject to a separate Section 301 additional duty, an antidumping or countervailing duty order, or any other trade-remedy measure, those amounts still apply and must be reported separately.

In practice, many semiconductor articles subject to Section 232 are also covered by other measures. Do not assume that a successful 9903.79.04 claim clears the entire duty picture. Run the full Chapter 1-97 classification and all applicable Chapter 99 overlays before computing the total landed-duty cost.

The Section 232 polysilicon program is a related but distinct measure. For background on how a comparable Section 232 semiconductor-adjacent program operates in ACE, see the article on Section 232 polysilicon and ACE CATAIR entry type 13 updates.

What importers should do

• Verify the semiconductor definition. Pull the current text of U.S. note 39, subdivision (b) from hts.usitc.gov and confirm your article meets it before claiming 9903.79.04.
• Document the repairs or replacement purpose. Gather contemporaneous evidence, such as repair orders, return authorizations, or warranty documentation, that establishes the goods are entering for repairs or replacement. CBP may request this on review.
• Check all other applicable duties. Confirm whether the same goods carry Section 301 duties, antidumping or countervailing duty orders, or other Chapter 99 overlays. A 9903.79.04 claim does not relieve any of those.
• Review post-entry for accuracy. If past entries claimed 9903.79.01 on goods that should have qualified for 9903.79.04, assess whether a protest or prior disclosure is warranted. A monthly post-entry audit program can surface these misclassifications systematically.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov): Official source for 9903.79.04 heading text, U.S. note 39 full text, and all current rates.
• U.S. Customs and Border Protection (cbp.gov): CBP guidance, CSMS messages, and entry-filing instructions for Section 232 claims.
• Federal Register (federalregister.gov): Search for Section 232 semiconductor program rules, notices, and any amendments to the exclusion framework.
• White House (whitehouse.gov): Presidential proclamations establishing and modifying the Section 232 semiconductors action.
• 9903.79.01 Semiconductors 232 Tariff: Rate, Scope, and Stacking: Companion article covering the duty-bearing heading that 9903.79.04 exempts goods from.