9903.90.09 Explained: 70% Russia Column 2 Duty for Importers

Key Points

• HTS 9903.90.09 imposes a 70 percent additional duty on articles the product of the Russian Federation, effective April 1, 2023, with no announced end date as of October 4, 2026.
• The code applies only to goods that satisfy U.S. note 30(c) (origin) and appear in the subheadings enumerated in U.S. note 30(d) to the same subchapter.
• This is a Chapter 99 overlay code: it rides alongside the underlying Chapter 1-97 classification on the entry summary, it does not replace it.
• The 70 percent rate stacks on top of the column 2 rate already assessed on Russian-origin goods, as well as any other applicable duties, so the total duty burden can be substantially higher than 70 percent alone.
• Importers must confirm whether their specific subheading appears in U.S. note 30(d) before concluding that 9903.90.09 applies; confirm coverage in the current HTSUS or with a licensed broker.

On this page

1. What 9903.90.09 is and what program created it
2. Scope: which goods and which country are covered
3. The 70 percent rate and its effective window
4. How 9903.90.09 stacks with column 2 and other duties
5. How the code appears on an entry summary
6. What importers should do
7. Key references

HTS 9903.90.09 is a Chapter 99 tariff overlay that adds a 70 percent duty to covered articles originating in the Russian Federation, effective April 1, 2023, with no announced end date. It operates under U.S. note 30(c) to Subchapter III of Chapter 99, and it applies only to the subheadings listed in U.S. note 30(d). Importers bringing in Russian-origin merchandise that falls within those enumerated subheadings must report this code on every affected entry summary.

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

What 9903.90.09 is and what program created it

HTS 9903.90.09 is part of the U.S. response to Russia's actions in Ukraine. Congress revoked Russia's Normal Trade Relations (NTR) status, which had kept Russian-origin goods at the standard column 1 rates. With NTR revoked, Russian merchandise became subject to column 2 rates, which are the statutory rates carried in the tariff schedule from its origins and are significantly higher than column 1 MFN rates for most goods.

Beyond the column 2 rate shift, 9903.90.09 adds a further 70 percent duty on top of whatever other duties apply. The authority for this additional layer is U.S. note 30(c) and U.S. note 30(d) to Subchapter III of Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS). Its sibling code, 9903.90.08, covers a different subset of goods under the same note structure; if your goods do not land in 9903.90.09, confirm whether 9903.90.08 or another provision applies.

Scope: which goods and which country are covered

Country of origin

Only articles the product of the Russian Federation are subject to 9903.90.09. Country of origin for tariff purposes is determined under CBP's substantial transformation standard (or, for certain goods, specific statutory rules). Goods that are merely transshipped through Russia, or that use Russian inputs but are substantially transformed in a third country, may not qualify as Russian-origin. Confirm origin determinations with your broker or through a CBP binding ruling.

Product scope

The official heading text limits coverage to goods "as provided for in U.S. note 30(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(d) to this subchapter." This means two conditions must both be met:

• The article must satisfy the country-of-origin requirement in U.S. note 30(c), and
• The article's underlying Chapter 1-97 subheading must appear on the enumerated list in U.S. note 30(d).

Not every Russian-origin subheading is in U.S. note 30(d). Check the current HTSUS at hts.usitc.gov to verify whether your specific 8-digit or 10-digit subheading is listed. If your subheading is absent from U.S. note 30(d), 9903.90.09 does not apply, though the column 2 rate and any other applicable duties still do.

The 70 percent rate and its effective window

The rate under 9903.90.09 is 70 percent ad valorem, additional, meaning it is calculated on the customs value of the merchandise and added to all other duties. This rate has been in effect since April 1, 2023. As of October 4, 2026, no end date has been announced.

Because no sunset or expiration has been published in the facts underlying this article, importers should treat the 70 percent rate as ongoing until a formal amendment to the HTSUS or a superseding notice changes it. Monitor the Federal Register and CBP's CSMS system at cbp.gov for any future modifications.

How 9903.90.09 stacks with column 2 and other duties

The 70 percent under 9903.90.09 is described as an additional duty. It layers on top of, not in place of, other applicable duties. For a Russian-origin article subject to this code, the total duty liability typically includes:

• The column 2 rate from the underlying Chapter 1-97 subheading (assessed because Russia's NTR status was revoked),
• The 70 percent additional duty under 9903.90.09, and
• Any other applicable Chapter 99 duties, such as Section 232 or Section 301 measures that may independently apply to the same product.

Stacking can produce a combined rate that far exceeds any single measure. For a detailed look at how multiple Chapter 99 duties interact, see our article How Do Section 232, Section 301 and AD/CVD Duties Stack? Use the duty calculator to model the combined impact before finalizing sourcing or pricing decisions.

Antidumping and countervailing duties (AD/CVD), if an order covers your product, also stack independently. Confirm AD/CVD exposure through the CBP AD/CVD page and the Commerce Department's order database.

How the code appears on an entry summary

Chapter 99 codes like 9903.90.09 are reported as a second line on CBP Form 7501, directly beneath the underlying Chapter 1-97 classification line for the same merchandise. The structure on the entry is:

• Line 1: The 10-digit Chapter 1-97 subheading, column 2 rate, and appraised value.
• Line 2: 9903.90.09 with the 70 percent additional duty calculated on the same appraised value.

The 70 percent duty is reported separately so that CBP can track and liquidate the additional measure independently. Misclassifying Russian-origin goods under a column 1 rate, or omitting the 9903.90.09 overlay line, creates a underpayment of duties that CBP can assess with interest and penalties at liquidation. The importer of record bears responsibility for the accuracy of the entry. For more on that liability, see Importer of Record vs Ultimate Consignee: Who CBP Holds Responsible.

If a prior entry was filed incorrectly, a post-summary correction or protest may be warranted. Confirm the appropriate remedy and timeline with your broker or trade counsel.

What importers should do

• Verify subheading coverage. Check whether your 10-digit HTSUS subheading appears in U.S. note 30(d) at hts.usitc.gov. If it does, 9903.90.09 applies to every shipment from Russia in that subheading as of April 1, 2023.
• Model total duty cost. Add the column 2 rate, the 70 percent additional duty, and any other applicable Chapter 99 measures before making sourcing or contract pricing decisions. The duty calculator can help quantify the combined burden.
• Audit prior entries. If Russian-origin goods entered after April 1, 2023 were not assessed the 70 percent additional duty, evaluate whether a post-summary correction is needed before CBP liquidates those entries.
• Monitor for changes. Watch the Federal Register and CBP CSMS for any amendments to U.S. note 30 or the enumerated subheadings in note 30(d), as changes to the list affect which goods remain in scope.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov - Official source for 9903.90.09, U.S. note 30(c), and U.S. note 30(d), including the enumerated subheading list.
• Federal Register, federalregister.gov - Source for proclamations and notices establishing and amending Russia column 2 measures.
• CBP Cargo Systems Messaging Service (CSMS) - CBP operational guidance on entry filing requirements for Chapter 99 Russia codes.
• CBP Rulings Online (CROSS) - Database for binding rulings on country-of-origin and classification questions.
• CBP Antidumping and Countervailing Duties - Reference for AD/CVD orders that may stack with 9903.90.09.
• 2026 Tariff Code Overview, CustomsGenius - Index of current Chapter 99 overlay codes and their rate windows.
• How Do Section 232, Section 301 and AD/CVD Duties Stack? - Explains how multiple Chapter 99 measures interact on a single entry line.
• CBP Form 7501: Entry Summary Rules for Importers and Brokers - Guidance on correctly reporting Chapter 99 overlay codes on the entry summary.