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9903.88.69: Section 301 Exclusion Claim Heading Explained

Published: October 15, 2026  ·  7 min read
9903.88.69: Section 301 Exclusion Claim Heading Explained
Photo: Markus Winkler / Pexels

Key Points

On this page

  1. What HTS 9903.88.69 is and who must care
  2. What the exclusion covers and what it does not
  3. Rate, effective window, and termination date
  4. Legal authority and Federal Register source
  5. How the code appears on a customs entry
  6. Interaction with other Section 301 duty provisions
  7. What importers should do
  8. Key references

HTS 9903.88.69 is a Chapter 99 Section 301 product-exclusion claim heading that, as of October 15, 2026, covers entries filed on or after June 15, 2024, through November 9, 2026. It carries 0 percent additional duty, functioning as an exemption from Section 301 China tariffs for products that meet the specific product description set out in HTSUS U.S. Note 20(vvv)(i)-(iv). Importers whose goods qualify must report this code alongside their regular Chapter 1-97 classification to claim the exclusion at time of entry.

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

What HTS 9903.88.69 is and who must care

Chapter 99 of the Harmonized Tariff Schedule of the United States contains special provision headings used to implement trade-remedy programs, including Section 301 tariffs on goods of Chinese origin and the product-specific exclusions that can offset those tariffs. HTS 9903.88.69 is one of those exclusion claim headings.

The code is relevant to any importer bringing in goods of Chinese origin that fall within the product description of HTSUS U.S. Note 20(vvv)(i)-(iv) and that would otherwise owe additional Section 301 duties under a list heading such as those found in the 9903.88.xx series. Customs brokers classifying entries for such importers, and trade attorneys advising on duty liability, need to assess whether this heading applies before the entry is filed.

For related background on how Section 301 four-year review rates interact with the broader program, see our articles on 9903.91.11 and 9903.91.08.

What the exclusion covers and what it does not

This is the single most important practical point about any Section 301 exclusion: an exclusion covers a described product, not an entire HTS line. USTR writes exclusions around a detailed product description. A product must match that description in substance, not merely share the same 8- or 10-digit Chapter 1-97 classification as a product that is excluded.

The exclusion described in U.S. Note 20(vvv)(i)-(iv) sets out four specific product descriptions, numbered (i) through (iv). Each subdivision has its own language. If your product matches one of those descriptions and is of Chinese origin, HTS 9903.88.69 may apply. If your product falls under the same base HTS number but does not match the language of any subdivision (i) through (iv), the exclusion does not apply, and the Section 301 list rate remains due.

The facts block for this article does not reproduce the full product description text. Confirm the exact wording by reviewing the official HTSUS at hts.usitc.gov and the USTR exclusion notice published at 90 FR 55232 on the Federal Register.

Rate, effective window, and termination date

HTS 9903.88.69 carries an additional duty rate of 0 percent. It is a claim heading, not a tariff. Its effect is to cancel out the Section 301 additional duty that would otherwise apply to qualifying goods.

The window is fixed by the heading text itself:

Entries filed before June 15, 2024, or on or after November 10, 2026, cannot use this heading. If the exclusion is not extended before November 10, 2026, goods that previously qualified will again owe the underlying Section 301 additional duty beginning that day. Confirm current extension status with USTR before filing entries near that date.

Legal authority and Federal Register source

The legal basis for HTS 9903.88.69 is HTSUS U.S. Note 20(vvv)(i)-(iv). U.S. Note 20 in Chapter 99 is the master note that governs Section 301 exclusion claim headings. Each lettered subdivision of that note corresponds to a distinct exclusion or group of exclusions. Subdivision (vvv) covers this particular set, and sub-paragraphs (i) through (iv) define the four product descriptions eligible for the exclusion.

The exclusion window and product descriptions were announced at 90 FR 55232. That Federal Register document is the controlling publication. Search for it at federalregister.gov using the volume and page citation.

How the code appears on a customs entry

Chapter 99 codes are reported in addition to, not instead of, the regular Chapter 1-97 classification. On an entry summary filed in ACE, an importer claiming this exclusion must report two tariff lines for the same line item:

CBP's Automated Commercial Environment systems use both codes together to calculate the correct duty. Omitting 9903.88.69 when it applies means the entry will not receive the exclusion, and the full Section 301 list rate will be assessed. Confirm current ACE reporting requirements and any CSMS messaging at cbp.gov before filing. For a broader look at 2026 tariff code changes affecting entries, see our 2026 tariff code overview.

Interaction with other Section 301 duty provisions

HTS 9903.88.69 functions by canceling the additional duty that would otherwise be owed under whichever Section 301 list heading covers the goods. That list heading (the one imposing the duty, elsewhere in the 9903.88 series or the 9903.91 series) still appears on the entry; this exclusion heading offsets it.

If multiple Section 301 provisions could apply to a product, for example a list rate plus a four-year review rate, the importer needs to determine which rate applies and whether the exclusion under 9903.88.69 covers all of those additional duties or only some. The USTR notice at 90 FR 55232 and the text of U.S. Note 20(vvv) are the controlling documents for that analysis. Do not rely on the Chapter 1-97 classification alone to resolve stacking questions; confirm the interaction in the current HTSUS or with a licensed broker.

For context on Section 301 four-year review rates that may apply alongside exclusion claims, see our articles on 9903.91.07 and 9903.91.06.

What importers should do

Key references


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About the Author

Franz Brotzen, CustomsGenius CEO & Founder. Franz is a published researcher on U.S. trade policy. He has worked at think tanks in Washington DC and Tokyo, where his academic publications focussed on tariffs and legal compliance. Franz received his JD from Harvard Law School.

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