9903.88.02 Explained: Section 301 China List 3, 25% Duty Rate

Key Points

• HTS code 9903.88.02 adds 25% on top of the normal column 1 duty rate for Chinese-origin goods enumerated in U.S. note 20(c) and U.S. note 20(d) of subchapter III of Chapter 99, as of October 9, 2026.
• The code applies to all entries of products of China whose base subheadings are listed in U.S. note 20(d), unless a specific exclusion heading (9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70) applies.
• The 25% additional duty stacks on top of whatever duty rate applies in the regular chapter 1 through 97 subheading; the combined bill is often significantly higher than the base rate alone.
• Country of origin is the controlling factor: goods manufactured in China and shipped through a third country remain subject to this additional duty.
• If a classification error has been made on a past entry, correction through a post-summary correction, protest, or prior disclosure may be warranted; verify procedures with your broker.

On this page

1. What 9903.88.02 is and which program created it
2. Scope: which products and countries are covered
3. The 25% additional duty and how it stacks
4. Exclusion headings that override 9903.88.02
5. How 9903.88.02 appears on an entry
6. What importers should do
7. Key references

HTS code 9903.88.02 is a Section 301 Chapter 99 overlay code that imposes an additional 25% duty on a broad range of Chinese-origin goods identified in U.S. note 20(c) and U.S. note 20(d) to subchapter III of Chapter 99 of the HTSUS. Any importer sourcing goods from China whose base HTS subheading falls on the U.S. note 20(d) list must report this code on every covered entry, and the combined duty rate is the base rate plus 25%.

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 9903.88.02 is and which program created it

The Section 301 program authorizes the United States to impose additional duties on goods from countries found to engage in unreasonable or discriminatory trade practices. The additional duties on Chinese-origin goods under the Section 301 investigation into China's acts, policies, and practices related to technology transfer and intellectual property are collected through a series of Chapter 99 codes in subchapter III, all beginning with 9903.88.

Code 9903.88.02 covers what is commonly referred to as "List 3" goods: a set of Chinese-origin articles enumerated in U.S. note 20(d) to subchapter III of Chapter 99. The legal authority for the program derives from the actions described in U.S. note 20(c), which defines scope, and U.S. note 20(d), which enumerates the specific base-chapter subheadings subject to this overlay. Confirm both notes in the current HTSUS at hts.usitc.gov, as the enumerated subheading lists in those notes are lengthy and are periodically revised.

For a broader view of Chapter 99 tariff codes in effect in 2026, see our 2026 tariff code overview.

Scope: which products and countries are covered

Country of origin

The duty applies to "articles the product of China." Country of origin, not country of export or country of shipment, is the operative test. Goods manufactured in China and transshipped through Vietnam, Mexico, or any other country remain subject to 9903.88.02 if China is the country of origin under applicable CBP origin rules. Verify your supplier's production location and obtain origin certifications as part of your compliance documentation.

Product scope

The covered articles are those "provided for in U.S. note 20(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(d)." In practice, this means importers must cross-reference their base chapter 1 through 97 subheading against the enumerated list in U.S. note 20(d). If the base subheading appears on that list and the goods are of Chinese origin, 9903.88.02 applies unless an exclusion heading controls. Confirm the current list at hts.usitc.gov, as the enumerated subheadings can be updated by subsequent Federal Register actions.

The 25% additional duty and how it stacks

The rate under 9903.88.02, as stated in the HTSUS general column, is: the duty provided in the applicable subheading + 25%. That means your total duty obligation on a covered entry line is calculated as:

• Base duty: whatever rate applies in the chapter 1 through 97 subheading (column 1 general rate, or any applicable preferential rate if eligible)
• Section 301 additional duty: 25%
• Total: base rate plus 25 percentage points

For example, if the base subheading carries a 3.5% column 1 general rate, the effective total rate on a covered Chinese-origin entry is 28.5%. For goods with a free base rate, the effective rate is 25%.

Stacking with other Chapter 99 codes

Section 301 duties can stack with other Chapter 99 additional duties, such as those imposed under Section 232 on steel or aluminum derivatives. If your goods are Chinese-origin steel or aluminum derivative articles, both the Section 232 overlay code and 9903.88.02 may apply simultaneously. Confirm the interaction for your specific product with your broker or trade counsel, and consult the relevant CBP guidance at cbp.gov. For more on how Section 232 codes work in a stacking context, see our articles on 9903.82.06 Consolidated Metal 232: Rate, Scope, and Stacking.

Because duty stacking significantly affects landed cost calculations and online tools may not capture the full picture, see also Why Do Online Tariff Calculators Give Different Answers?

Exclusion headings that override 9903.88.02

The official heading text for 9903.88.02 opens with "Except as provided in headings" and then lists twelve specific exclusion codes. If any of those headings applies to a specific article, 9903.88.02 does not apply to that article, even if the base subheading is on the U.S. note 20(d) list. The exclusion headings named in the official text are:

• 9903.88.12
• 9903.88.17
• 9903.88.20
• 9903.88.54
• 9903.88.59
• 9903.88.61
• 9903.88.63
• 9903.88.66
• 9903.88.67
• 9903.88.68
• 9903.88.69
• 9903.88.70

Each of those headings has its own scope language and effective dates. Whether a particular exclusion applies to your specific product requires checking the full text of the relevant exclusion heading in the current HTSUS at hts.usitc.gov. Do not assume an exclusion applies without confirming the product-specific language. If you believe you may have over-paid duties on past entries because an exclusion was not claimed, review your options with a broker; see our article on Correct HTS Classification After Entry: PSC, Protest, or Prior Disclosure.

How 9903.88.02 appears on an entry

Chapter 99 overlay codes do not replace the base chapter 1 through 97 classification. On a CBP entry, the importer (or broker) reports two lines for each affected article:

1. The base subheading (the chapter 1 through 97 classification that describes the physical article), carrying the normal column 1 general duty rate.
2. 9903.88.02 as a secondary line on the same entry, carrying the additional 25% duty.

Both lines reference the same entered value. The additional 25% is assessed on the same customs value as the base duty. Errors in reporting either line, including omitting the 9903.88.02 line entirely on a dutiable Chinese-origin article, can result in underpayment of duties and potential penalties. Confirm correct entry format with your broker and review CBP's guidance at cbp.gov.

Importers using Foreign Trade Zones should be aware that the Section 301 duty status of goods admitted to a zone affects weekly entry obligations. For more on how zone entries work in practice, see FTZ Weekly Entry: How One Entry a Week Covers Every Withdrawal.

What importers should do

• Confirm your base subheadings against U.S. note 20(d). Pull the current HTSUS at hts.usitc.gov and verify whether each Chinese-origin product's chapter 1 through 97 subheading appears on the enumerated list. If it does, 9903.88.02 must be reported unless a named exclusion applies.
• Check each of the twelve exclusion headings for applicability. Review headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, and 9903.88.70 in the current HTSUS to determine whether any applies to your specific goods.
• Audit recent entries for omissions or mis-claims. If 9903.88.02 was not reported on past entries that required it, or an exclusion was improperly claimed, consult a broker on the appropriate correction mechanism. See Correct HTS Classification After Entry: PSC, Protest, or Prior Disclosure and CBP Interest on Duty Refunds and Prior Disclosures for guidance on the mechanics.
• Document country of origin thoroughly. Maintain supplier certifications, production records, and any other origin documentation needed to support or defend the country-of-origin determination on any Chinese-origin shipment.

Key references

• HTSUS online (hts.usitc.gov): The official Harmonized Tariff Schedule, including Chapter 99 subchapter III and U.S. notes 20(c) and 20(d) enumerating covered subheadings and scope.
• CBP.gov: U.S. Customs and Border Protection guidance, CSMS messages, and entry instructions for Section 301 additional duties.
• Federal Register (federalregister.gov): Federal Register notices implementing, modifying, and extending Section 301 List 3 duties and exclusions.
• White House (whitehouse.gov): Presidential proclamations and executive orders related to the Section 301 China action.