9903.88.70: Section 301 Solar Equipment Exclusion Claim Heading

Key Points

• 9903.88.70 is the Section 301 solar manufacturing equipment exclusion claim heading, found in U.S. note 20(www) of the HTSUS, and it carries 0 percent additional duty.
• It adds no duty on its own: it is the claim heading you report beside the Section 301 list heading when your goods match an excluded product description.
• It applies to entries from January 1, 2024 through November 9, 2026; the announced termination date is November 10, 2026, the first day not covered.
• An exclusion covers a described product, not an entire HTS line, so matching the HTS number alone does not qualify an entry.
• The heading text cites 90 FR 55232; read the USTR exclusion notice for the exact product description before claiming.

On this page

1. What 9903.88.70 is
2. What the exclusion covers and what it does not
3. Rate and effective window
4. How it appears on an entry and how it stacks
5. What importers should do
6. Key references

9903.88.70 is a Chapter 99 claim heading in the Section 301 exclusions program, covering solar manufacturing equipment under U.S. note 20(www). It applies to importers of China-origin goods that match the excluded product description, and it carries 0 percent additional duty for entries from January 1, 2024 through November 9, 2026, as of October 2026.

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 9903.88.70 is

The official heading describes a Section 301 solar manufacturing equipment exclusion claim heading under U.S. note 20(www), for entries from 2024-01-01 through 2026-11-09, and cites 90 FR 55232. You can find the Federal Register publication through the Federal Register site and the heading itself in the official Harmonized Tariff Schedule.

The legal authority in our source data is the HTSUS U.S. note 20 exclusion claim heading. The provision text carries the window, so the dates in the heading are the dates that control.

A claim heading, not a duty heading

This code does not impose a tariff. Section 301 duties on China-origin goods are assessed through the list headings. 9903.88.70 is the companion you report when you are asserting an exclusion from those duties. Its additional duty rate is 0 percent because it exists to record the claim, not to add a charge.

What the exclusion covers and what it does not

The most common mistake with exclusion claims is treating them like a tariff-line exemption. They are not. An exclusion covers a described product, not an HTS subheading as a whole. Two items can share the same ten-digit HTS number, and only the one that fits the exclusion's description qualifies.

• Product description controls. Your goods must match the wording of the exclusion, including any technical limits it states.
• The HTS number is a pointer. It helps you locate the exclusion but does not establish eligibility.
• Scope here is solar manufacturing equipment. The heading name is the only product-scope statement we carry. For the exact description and any covered HTS numbers, go to the USTR exclusion notice at ustr.gov and the text of U.S. note 20(www) in the HTSUS.

We do not reproduce a list of covered products here. If your equipment sits near the edge of the description, resolve that with your broker against the notice text before you file.

Rate and effective window

• Rate: 0 percent additional duty.
• Effective date: January 1, 2024.
• Last covered entry date: November 9, 2026.
• Announced termination date: November 10, 2026, the first day not covered.

The 0 percent rate applies to entries within that window only. As of October 2026 the end date is days away. Entries made on or after November 10, 2026 are not covered by this heading. Whether any successor treatment exists is not stated in our facts, so confirm it in the current HTSUS or with your broker.

Note that the window is keyed to the entry. Check which date your entry uses under the relevant rules and plan any shipments that arrive near the cutoff accordingly.

How it appears on an entry and how it stacks

On the entry summary, a Chapter 99 number does not replace your regular classification. The Chapter 99 line rides alongside the normal chapter 1 to 97 HTS line for the goods. For an excluded solar equipment item, that means:

1. The product is reported under its regular HTS classification.
2. The Section 301 list heading that would otherwise apply to the product is reported on its Chapter 99 line.
3. 9903.88.70 is reported beside it to claim the exclusion, with the 0 percent additional duty.

Which list heading pairs with a given product depends on the product's HTS number and the Section 301 list it falls under, so confirm the pairing in the HTSUS. Our facts do not say how this heading interacts with other tariff programs, so do not assume the exclusion reaches duties imposed under other authorities. Check each program's own text, and see our 2026 tariff code overview for the wider picture. For CBP filing guidance, see the agency's website.

For related context on exemption-type Chapter 99 headings, see 9903.01.23 (Ended): IEEPA China Fentanyl Exemption Heading Explained. If you paid Section 301 duties on goods you later export, see Section 301 Duty Drawback.

What importers should do

• Pull the USTR exclusion notice and U.S. note 20(www), and compare your product's technical description to the exclusion wording, not just the HTS number.
• Identify every entry scheduled to be made on or after November 10, 2026, and budget for the case where this heading no longer applies.
• Review past entries within the January 1, 2024 to November 9, 2026 window to confirm the claim heading was reported where the exclusion applied, and raise any gaps with your broker.
• Keep product specifications, invoices, and engineering documents that show the goods fit the exclusion description.

Key references

• Harmonized Tariff Schedule of the United States: the official text of Chapter 99 and U.S. note 20(www).
• Federal Register: search for 90 FR 55232, the citation in the heading text.
• Office of the U.S. Trade Representative: the Section 301 exclusion notices and product descriptions.
• U.S. Customs and Border Protection: entry filing guidance and CSMS messages.