9903.90.08 Explained: 35% Russia Column 2 Duty for Importers

Key Points

• HTS 9903.90.08 imposes a 35 percent additional duty on articles the product of the Russian Federation, effective July 27, 2022, with no announced end date as of October 4, 2026.
• Coverage is limited to the specific subheadings enumerated in U.S. note 30(b) to subchapter III of Chapter 99 of the HTSUS; goods not listed in that note are not subject to this code.
• This is a Russia-specific Column 2 duty action, not a Section 232 or Section 301 measure; the legal authority is U.S. note 30(a) to the same subchapter.
• The Chapter 99 code rides alongside the underlying Chapter 1 through 97 classification on every affected entry; both lines must appear on the entry summary.
• If your goods are of Russian origin and fall within a listed subheading, the 35 percent additional duty stacks on top of the regular Column 1 or Column 2 rate already applicable.

On this page

1. What 9903.90.08 is and what program created it
2. Scope: which goods and which origin qualify
3. The 35 percent rate and its effective window
4. How 9903.90.08 stacks with other duties
5. How this code appears on an entry summary
6. What importers should do
7. Key references

HTS 9903.90.08 is a Chapter 99 provision that adds a 35 percent additional duty to articles of Russian origin that fall within the subheadings listed in U.S. note 30(b) to subchapter III of Chapter 99. The duty has been in effect since July 27, 2022, and has no announced end date. Any importer bringing in Russian-origin goods covered by those enumerated subheadings must add this code to every affected entry summary.

The links throughout this article go to the primary documents: the official tariff schedule pages and government sources themselves. Read the source.

What 9903.90.08 is and what program created it

9903.90.08 is a Russia-specific heading in subchapter III of Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS). The full official heading text reads: "Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter."

The legal authority for the duty is U.S. note 30(a) to subchapter III of Chapter 99. This is not a Section 232 national-security tariff and it is not a Section 301 unfair-trade-practices action. It is a Column 2 rate elevation targeted specifically at Russian-origin merchandise, operating through the Chapter 99 note structure that Congress and the executive branch have used to implement trade responses to Russia. Confirm the current text of U.S. note 30 in the official HTSUS, because amendments to the enumerated subheadings in note 30(b) can alter scope without changing the Chapter 99 heading number itself.

Scope: which goods and which origin qualify

Country of origin

Only articles the product of the Russian Federation are subject to 9903.90.08. Origin is determined under the standard CBP substantial-transformation test for non-preferential purposes. Goods that merely transit Russia or undergo only minor processing there are not automatically Russian-origin, but the burden falls on the importer to document origin correctly. Confirm the origin rules for your specific product with your broker or at cbp.gov.

Product scope

Not every Russian-origin article is covered. Coverage is limited to the subheadings specifically enumerated in U.S. note 30(b). You must cross-reference your Chapter 1 through 97 classification against that enumerated list. If your subheading does not appear in note 30(b), 9903.90.08 does not apply, even if the goods are unquestionably of Russian origin. The FACTS block is silent on the precise list of enumerated subheadings beyond what the note itself contains; consult the current HTSUS to confirm whether your subheading is listed.

The 35 percent rate and its effective window

The rate under 9903.90.08 is 35 percent, expressed as an additional duty on top of other applicable duties. This rate became effective on July 27, 2022, and as of October 4, 2026, no end date has been announced. Until a proclamation or statutory change terminates or modifies the provision, the 35 percent additional duty applies to every qualifying importation.

Because this rate is described as "additional," it is layered over, not substituted for, the ordinary duty that applies under the regular Chapter 1 through 97 classification. See the stacking discussion below.

How 9903.90.08 stacks with other duties

Russian goods subject to 9903.90.08 were already subject to Column 2 rates under the general HTSUS structure, because the United States suspended normal trade relations (NTR, also called MFN) with Russia. The Column 2 rate for the underlying subheading applies first, and the 35 percent under 9903.90.08 is added on top of that Column 2 rate.

If a separate Chapter 99 provision, such as a Section 232 metals duty, also covers the same goods, that duty likewise stacks. The interaction between multiple Chapter 99 provisions on a single entry can produce a large combined rate. For background on how multiple Chapter 99 duties stack on the same line, see our article How Do Section 232, Section 301 and AD/CVD Duties Stack? While that article focuses on Section 232 and 301 mechanics, the stacking principle is the same: each applicable additional duty is computed on the value of the goods and added to the total. If antidumping or countervailing duties also apply, they stack further. Confirm the full duty picture for your specific subheading with your broker or at hts.usitc.gov.

Use our duty calculator to model the combined rate across Column 2, 9903.90.08, and any other applicable Chapter 99 provisions before your goods arrive.

How this code appears on an entry summary

Chapter 99 codes always ride alongside, not instead of, the regular Chapter 1 through 97 classification. On CBP Form 7501, each affected line item must show both the underlying subheading (e.g. a Chapter 72 steel subheading) and 9903.90.08 as a separate line or in the required secondary-code field, depending on the automated broker interface your filer uses. The 35 percent additional duty is computed on the same entered value as the underlying classification and is reported as a separate duty amount. Your broker should confirm the exact field placement required by ACE for your entry type.

Misclassifying Russian-origin goods under a non-Russian column, or omitting 9903.90.08 when it applies, exposes the importer of record to underpayment of duties and potential penalties. For a primer on importer of record liability, see Importer of Record vs Ultimate Consignee: Who CBP Holds Responsible.

What importers should do

• Verify that your Chapter 1 through 97 subheading appears in the enumerated list of U.S. note 30(b) by consulting the current HTSUS directly; if your subheading is not listed, 9903.90.08 does not apply to that line.
• Model your total duty liability by stacking the Column 2 rate for the underlying subheading, the 35 percent under 9903.90.08, and any other applicable Chapter 99 duties or AD/CVD orders before the goods are imported.
• Instruct your broker to include 9903.90.08 as a secondary classification on every ACE entry summary line covering Russian-origin goods within the enumerated subheadings, effective for all entries on or after July 27, 2022.
• Review prior entries filed after July 27, 2022, to confirm that 9903.90.08 was properly reported; if it was omitted, assess your protest or prior disclosure posture with your broker by consulting cbp.gov for CBP guidance.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov - Official HTSUS including Chapter 99, subchapter III, and U.S. note 30(a) and (b); the authoritative text for scope and rate.
• U.S. Customs and Border Protection, cbp.gov - CBP guidance, CSMS messages, and entry filing requirements for Chapter 99 additional duties.
• Federal Register, federalregister.gov - Official notices relating to the Russia Column 2 duty program and any subsequent modifications.
• White House, whitehouse.gov - Presidential proclamations and executive orders underlying the Russia trade-response program.
• CBP Form 7501: Entry Summary Rules for Importers and Brokers - How to report Chapter 99 codes correctly on your entry summary.
• How Do Section 232, Section 301 and AD/CVD Duties Stack? - Background on how multiple Chapter 99 additional duties interact on a single entry line.
• Importer of Record vs Ultimate Consignee: Who CBP Holds Responsible - Liability framework for duty underpayments on entries subject to additional duties.
• 2026 Tariff Code Overview, CustomsGenius - Context on Chapter 99 coding for 2026 entries.