9903.79.06 Semiconductors 232: The Startup Exemption Explained

Key Points

• 9903.79.06 is an exemption heading under the Section 232 semiconductors program, not a duty-bearing code. It carries no additional duty of its own.
• To claim this heading, the imported semiconductor articles must meet the definition of "semiconductor articles" in subdivision (b) of U.S. note 39, and the importer must qualify as a "startup in the United States" under subdivision (d) of the same note.
• The column 1 general rate for this heading is "the duty provided in the applicable subheading," meaning only the ordinary Chapter 1-97 duty applies, with no Section 232 adder layered on top.
• 9903.79.06 sits alongside the Chapter 1-97 classification line on the entry; the duty-bearing parent heading is 9903.79.01, which importers who cannot claim an exemption must use instead.
• As of August 14, 2026, the definitions controlling eligibility live entirely in U.S. note 39 to the HTSUS subchapter; confirm current note text at hts.usitc.gov before filing.

On this page

1. What 9903.79.06 is and what program created it
2. Semiconductor articles in scope: the subdivision (b) definition
3. Startup eligibility: the subdivision (d) definition
4. How rates work when this heading is claimed
5. How 9903.79.06 appears on a customs entry
6. Relationship to other Section 232 semiconductor headings
7. What importers should do
8. Key references

9903.79.06 is one of several exception and exclusion headings created under the Section 232 semiconductors program. It covers semiconductor articles, as defined in subdivision (b) of U.S. note 39, that are imported for use by startups in the United States, as defined in subdivision (d) of U.S. note 39. Because this heading is an exemption from the Section 232 duty, it imposes no additional tariff charge: the rate is simply the duty already provided in the applicable Chapter 1-97 subheading. The links in this article go to the primary documents, including the official tariff schedule pages themselves. Read the source.

What 9903.79.06 is and what program created it

The Section 232 semiconductors program introduced a duty on broad categories of semiconductor articles imported into the United States. That duty is collected under the parent heading 9903.79.01. Congress and the administering authority simultaneously established a set of exception and exclusion headings, numbered 9903.79.02 through 9903.79.09, to carve out specific categories of importers or uses from the Section 232 charge. These sub-headings are listed in the Harmonized Tariff Schedule of the United States (HTSUS) and are governed by U.S. note 39 to the relevant subchapter of Chapter 99.

9903.79.06 is one of those carve-outs. Its official heading text, as of August 14, 2026, reads: "Semiconductor articles, as defined in subdivision (b) of U.S. note 39 to this subchapter, that are for use by startups in the United States, as defined in subdivision (d) of U.S. note 39 to this subchapter." Because it is an exemption heading, not a duty-bearing one, claiming it correctly means the Section 232 adder does not apply to the entry.

For background on how the broader Section 232 expansion has evolved, see the CustomsGenius overview Section 232 Expands to Copper; UK Pharma Tariffs Drop to Zero.

Semiconductor articles in scope: the subdivision (b) definition

The phrase "semiconductor articles" in this heading is a defined term. It does not mean every product that contains a semiconductor component. The controlling definition is in subdivision (b) of U.S. note 39 to the Chapter 99 subchapter. That definition determines the product scope of the entire Section 232 semiconductors program, including which goods qualify for the 9903.79.06 exemption.

The facts block for this article does not reproduce the full text of subdivision (b). Confirm the current, operative definition directly in the HTSUS at hts.usitc.gov. Do not rely on secondary summaries for a classification determination: the note language is what CBP will apply.

Startup eligibility: the subdivision (d) definition

Even if the goods are "semiconductor articles" under subdivision (b), 9903.79.06 is only available when those goods are for use by startups in the United States. The term "startup" has a specific meaning here: it is defined in subdivision (d) of U.S. note 39. That definition controls. Meeting a general or colloquial understanding of what a startup is does not establish eligibility.

Because the facts block does not reproduce the full text of subdivision (d), importers and their brokers must read subdivision (d) in the current HTSUS before claiming this heading. Confirm the note at hts.usitc.gov. If there is any ambiguity about whether a particular company qualifies, confirm with a licensed customs broker or trade attorney before filing.

How rates work when this heading is claimed

The HTSUS general column rate for 9903.79.06 is: "The duty provided in the applicable subheading." That language has a precise meaning on an entry.

• The importer still pays whatever Chapter 1-97 duty applies to the goods' ordinary classification (for example, duties under Chapters 84, 85, or other semiconductor-relevant chapters).
• No Section 232 percentage-point surcharge is added on top when 9903.79.06 is properly claimed.
• Other applicable duties, such as antidumping or countervailing duties or separately stacked Chapter 99 programs, are not affected by this heading. Check each program independently.

For an overview of how to calculate your total duty exposure across stacked tariff programs, the CustomsGenius duty calculator is a useful starting point, and the 2026 tariff code overview covers the broader Chapter 99 landscape.

How 9903.79.06 appears on a customs entry

Chapter 99 codes ride alongside, not instead of, the ordinary Chapter 1-97 classification. When an importer claims the 9903.79.06 exemption, the entry will show two lines for that shipment:

1. The Chapter 1-97 subheading that reflects the product's ordinary classification (for example, a heading in Chapter 85 for electronic integrated circuits).
2. 9903.79.06 as the Chapter 99 overlay that signals the startup exemption claim.

9903.79.01 is the duty-bearing parent heading. An importer who does not qualify for any of the 9903.79.02 through .09 exceptions uses 9903.79.01 and pays the Section 232 charge. An importer claiming 9903.79.06 uses that heading in lieu of 9903.79.01 to signal the exemption. Do not claim both 9903.79.01 and 9903.79.06 on the same line. Confirm proper entry instructions with U.S. Customs and Border Protection (CBP).

Relationship to other Section 232 semiconductor headings

9903.79.06 is one of several exception headings under U.S. note 39. Other headings in the same series address different categories of exempt goods or importers. For context on how parallel headings work:

• 9903.79.02 Semiconductors 232: What This Exclusion Heading Means explains the first exclusion in the series.
• 9903.79.03: Data Center Semiconductor Exemption Explained covers the data center carve-out.
• 9903.79.04 Semiconductors 232: The Repairs and Replacement Exemption covers the repairs and replacement carve-out.

Each heading has its own eligibility conditions under a distinct subdivision of U.S. note 39. Do not assume that qualifying for one heading implies qualification for another.

What importers should do

• Read subdivisions (b) and (d) of U.S. note 39 in the current HTSUS at hts.usitc.gov to confirm both that your goods are covered semiconductor articles and that your company meets the startup definition before filing any entry claiming 9903.79.06.
• Coordinate with your customs broker to ensure the entry is structured correctly: the Chapter 1-97 classification line plus 9903.79.06 as the Chapter 99 overlay, without 9903.79.01 appearing on the same line.
• Keep contemporaneous documentation demonstrating startup eligibility under subdivision (d) for the entry date, because CBP may request it during a review or audit.
• Check CBP's CSMS portal for any operational instructions regarding how the exemption is processed in ACE, and verify that your entry software is updated to accept 9903.79.06.

Key references

• Harmonized Tariff Schedule of the United States (HTSUS), hts.usitc.gov: The authoritative source for heading 9903.79.06, U.S. note 39, and all subdivision definitions controlling scope and eligibility.
• U.S. Customs and Border Protection (CBP), cbp.gov: CBP guidance, CSMS messages, and ACE entry instructions for Chapter 99 Section 232 semiconductor claims.
• Federal Register, federalregister.gov: Notices and rules implementing the Section 232 semiconductors program and any amendments to product scope or exemption criteria.
• White House, whitehouse.gov: Presidential proclamations establishing and modifying the Section 232 semiconductors action.