9903.88.16 Explained: Section 301 List 4B Suspended, Zero Duty

Key Points

• 9903.88.16 is a Section 301 China Chapter 99 heading associated with List 4B at a proposed 15 percent rate that was suspended indefinitely before it ever took effect.
• The heading carries 0 percent additional duty: it imposes no extra charge and never has.
• The 15 percent rate was scheduled for December 15, 2019 (84 FR 43304) but was suspended on December 18, 2019 (84 FR 69447) before a single entry was assessed under it.
• The suspension has never been lifted and the heading has never been reinstated as an active duty-collecting provision.
• If you see 9903.88.16 on an entry or in a classification database, it should not be triggering any additional duty assessment; confirm current status in the live HTSUS or with your broker.

On this page

1. What 9903.88.16 is and what program created it
2. The suspension: what happened and when
3. Rate and duty effect: zero additional duty
4. How this heading interacts with other Section 301 provisions
5. How Chapter 99 codes appear on a customs entry
6. What importers should do
7. Key references

The links in this article go to primary documents: the Federal Register notices and official tariff schedule pages themselves. Read the source.

9903.88.16 is a Section 301 China List 4B heading that was scheduled to impose a 15 percent additional duty on certain Chinese-origin goods starting December 15, 2019, but was suspended indefinitely by a Federal Register notice published December 18, 2019, before it ever took effect. As of October 11, 2026, the heading carries 0 percent additional duty. No importer has ever owed an additional charge under this code, and no reinstatement is in force.

What 9903.88.16 is and what program created it

9903.88.16 is a Chapter 99 tariff heading created under the Section 301 China trade action. The broader 9903.88.xx series covers the various Lists of Chinese-origin goods subject to additional duties under that program. List 4 was split into two tranches, commonly called List 4A and List 4B, covering goods not already captured in Lists 1, 2, and 3.

9903.88.16 corresponds to List 4B. Unlike the List 4A heading, which did take effect and has been active, 9903.88.16 was parked before it ever collected a dollar of duty. The heading's official text reflects a 15 percent rate, but that rate has never been in force.

For context on related active List 4 headings, see our articles on 9903.88.04 and 9903.88.03, which cover List 4 headings carrying actual duties. For the List 3 transitional heading, see 9903.88.09.

The suspension: what happened and when

The original scheduling notice

The U.S. Trade Representative published a notice in the Federal Register at 84 FR 43304 scheduling the List 4B 15 percent additional duty to take effect on December 15, 2019. That notice set the legal clock ticking for importers of affected goods.

The suspension notice, three days before effect

Three days before List 4B was to become active, a second notice appeared in the Federal Register: 84 FR 69447, published December 18, 2019. That notice suspended List 4B indefinitely. Because the suspension was published before December 15, 2019 had passed as an operative date for collections, the 15 percent rate never applied to any entry.

The suspension has not been lifted at any point since. 9903.88.16 has never been reinstated as a duty-collecting provision. Any importer, broker, or software system that treats this heading as active is working from incorrect information.

You can search both notices directly at federalregister.gov using the FR citation numbers above.

Rate and duty effect: zero additional duty

The operative rate for 9903.88.16 as of October 11, 2026 is 0 percent additional duty. This heading is an exemption, exception, or claim heading within the Section 301 program: it carries no duty itself and has never imposed one.

This is a critical distinction. Many Chapter 99 headings in the 9903.88 series impose substantial additional duties (10 percent, 25 percent, or higher). 9903.88.16 is not one of them. If your entry software, classification vendor, or broker flags this code as imposing a 15 percent charge, that is an error. The 15 percent figure appears in the heading's historical text but has never been in force.

Confirm the current state of this heading in the live Harmonized Tariff Schedule at hts.usitc.gov.

How this heading interacts with other Section 301 provisions

Because 9903.88.16 imposes 0 percent additional duty, it does not stack with any other Section 301 List duty in a way that increases a duty bill. Goods that might have been covered by List 4B are generally assessed under the applicable active Section 301 heading (such as a List 4A code) or under no Section 301 surcharge at all, depending on their classification and country of origin.

The four-year statutory review process under the Section 301 program has led to rate escalations reflected in the 9903.91 and 9903.92 series for active headings. Those escalations do not apply to 9903.88.16 because that heading was never active. If you are evaluating exposure on Chinese-origin goods, focus your analysis on the active Section 301 headings that correspond to your goods' chapter 1-97 classification, not on 9903.88.16.

For an overview of how 2026 tariff codes fit together, see our 2026 tariff code overview.

How Chapter 99 codes appear on a customs entry

Chapter 99 codes, including all 9903.88.xx headings, ride alongside the primary chapter 1-97 HTS classification on a customs entry. The chapter 1-97 line establishes the commodity classification and the base duty rate. The Chapter 99 line signals which special program or additional duty applies.

For active Section 301 headings, CBP uses the Chapter 99 code to assess the additional duty. For 9903.88.16 specifically, because the rate is 0 percent, citing this code on an entry should not produce an additional duty line. If your entry summary shows a duty calculation tied to 9903.88.16, that calculation is incorrect and should be reviewed with your broker before the entry is liquidated.

CBP guidance on tariff program administration is published at cbp.gov. CSMS messages are a primary source for operational instructions on how Chapter 99 codes are to be reported.

What importers should do

• Audit any open entries citing 9903.88.16. If an entry summary shows additional duty calculated under this heading, that calculation is unsupported. Review with your broker and, if duty was incorrectly collected, evaluate whether a protest or other correction is available before applicable deadlines. See our article on the 180-day road to the Court of International Trade for context on protest timelines.
• Update your classification tools and internal tariff tables. Any system that treats 9903.88.16 as an active 15 percent duty heading is working from incorrect data. The correct rate is 0 percent; the heading has never been in force. Set up product-specific alerts so you catch any future change. Our guide on getting tariff change alerts only for products you import explains how.
• Verify current status in the live HTSUS. The official source is hts.usitc.gov. If the facts block for your classification research postdates October 11, 2026, confirm whether any reinstatement has occurred, as this article covers the code as of that date.
• Identify the correct active Section 301 heading for your goods. If your Chinese-origin goods fall within a product scope that List 4B was intended to cover, confirm which active chapter 99 heading, if any, actually applies. Your broker or a classification review of the chapter 1-97 code against the current HTSUS is the right starting point.

Key references

• Federal Register (federalregister.gov): Search 84 FR 43304 (List 4B scheduling notice) and 84 FR 69447 (List 4B suspension notice, published December 18, 2019).
• Harmonized Tariff Schedule of the United States (hts.usitc.gov): Official current text of 9903.88.16 and all Chapter 99 Section 301 headings.
• U.S. Customs and Border Protection (cbp.gov): CSMS messages and operational guidance on Section 301 entry reporting.
• 9903.88.04 Explained: Section 301 China List 4, 25% Duty Rate: Active List 4 heading for comparison.
• 9903.88.03 Explained: Section 301 China List 4, 25% Duty Rate: Active List 4 heading for comparison.
• 9903.88.09 Explained: Section 301 List 3 Transitional Exemption: Related Chapter 99 heading in the Section 301 series.
• Protest Denied CIT: The 180-Day Road to Court of International Trade: Protest and litigation timeline for duty disputes.