9903.91.07 Explained: Section 301 China Four-Year Review, 50% Duty

Key Points

• HTS code 9903.91.07 is a Section 301 China four-year-review code that adds 50% on top of the normal (chapter 1-97) duty rate for covered articles from China.
• The code became effective for entries on or after January 1, 2026, as defined in U.S. note 31 to subchapter III of chapter 99.
• All five subheadings ever covered by this code, all in the 6307.90 family of textile articles, were in scope only from January 1, 2026 through February 1, 2026.
• As of the facts date of October 13, 2026, zero product-scope rules are in force under 9903.91.07, meaning no entries made after February 1, 2026 should carry this code.
• Importers whose entries fell in the January 1, 2026 to February 1, 2026 window should confirm the 50% adder was correctly applied; entries outside that window should not have been assessed under this code.

On this page

1. What 9903.91.07 is and where it comes from
2. Products and subheadings in scope
3. Rate and how it stacks on an entry
4. Effective window and current status
5. Interaction with other Section 301 provisions
6. What importers should do
7. Key references

HTS code 9903.91.07 is a Chapter 99 overlay code arising from the Section 301 China four-year-review escalations. It imposes an additional 50% duty, on top of the rate in the applicable chapter 1-97 subheading, on articles that are the product of China and that fall within the product scope defined in subdivision (h) of U.S. note 31 to subchapter III of chapter 99. The code took effect for entries on or after January 1, 2026, but the specific subheadings it covered expired on February 1, 2026. No product-scope rules are currently in force under this code.

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 9903.91.07 is and where it comes from

The Section 301 tariff program targets goods of Chinese origin across four product lists, originally implemented under codes in the 9903.88 series. Following a statutory four-year review process, the U.S. Trade Representative escalated rates on certain product groups. Those escalated rates are housed in codes under the 9903.91 and 9903.92 series rather than the original 9903.88 codes.

9903.91.07 is one such escalation code. Its official heading text in the HTSUS reads: "Effective with respect to entries on or after January 1, 2026, articles the product of China, as provided for in subdivision (h) of U.S. note 31 to this subchapter." The governing legal authority is U.S. note 31 to subchapter III of chapter 99 of the Harmonized Tariff Schedule of the United States.

For context on how other four-year-review codes in this same family work, see our companion articles on 9903.91.02, 9903.91.04, and 9903.91.01.

Products and subheadings in scope

The product scope for 9903.91.07 is defined in subdivision (h) of U.S. note 31 and consists exclusively of subheadings in the 6307.90 family, a heading that covers textile articles not elsewhere specified or included. All five subheadings were in scope for the same window: January 1, 2026 through February 1, 2026.

• 6307.90.9870 (January 1, 2026 through February 1, 2026)
• 6307.90.9842 (January 1, 2026 through February 1, 2026)
• 6307.90.9850 (January 1, 2026 through February 1, 2026)
• 6307.90.9844 (January 1, 2026 through February 1, 2026)
• 6307.90.9875 (January 1, 2026 through February 1, 2026)

If your goods do not classify under one of these five subheadings at the chapter 1-97 level, they are outside the scope of 9903.91.07 entirely. Confirm current subheading coverage in the live Harmonized Tariff Schedule at hts.usitc.gov.

Rate and how it stacks on an entry

The rate

The HTSUS general column rate for 9903.91.07 is: the duty provided in the applicable subheading + 50%. "Applicable subheading" means the normal chapter 1-97 classification line for the same goods. The 50% is additive, not a replacement of the chapter 1-97 rate.

How Chapter 99 overlay codes appear on an entry

Chapter 99 codes like 9903.91.07 do not replace the chapter 1-97 classification. On CBP Form 7501 (Entry Summary), the filer reports both the underlying 10-digit chapter 1-97 subheading (for example, 6307.90.9870) and the 9903.91.07 overlay code on a separate line. Duties from both lines are assessed and summed. This means the importer pays the standard column-1 rate plus the additional 50% under 9903.91.07.

If you want to verify that your broker applied this correctly, see How Do I Check Whether My Broker Calculated the Duty Correctly?

Effective window and current status

As of October 13, 2026, the facts are:

• All five product-scope rules under 9903.91.07 ended on February 1, 2026.
• Zero rules are currently in force under this code.
• No entries made after February 1, 2026 should carry the 9903.91.07 overlay code for any of the five 6307.90 subheadings listed above.

For entries made between January 1, 2026 and February 1, 2026, 9903.91.07 was the correct overlay code to report for the five in-scope subheadings, and the 50% adder should have been assessed. If your entry fell in that window and the code was not applied, or was applied incorrectly, a protest or post-summary correction may be the appropriate remedy. Confirm the procedural path with a licensed customs broker. For overviews of the protest process see Protest Denied CIT: The 180-Day Road to Court of International Trade.

Interaction with other Section 301 provisions

Relationship to 9903.88 list codes

The 9903.88 series codes (Lists 1 through 4) established the original Section 301 duties on Chinese goods. The 9903.91 and 9903.92 series codes, including 9903.91.07, represent four-year-review escalations applied to specific subheadings within those lists. When a 9903.91-series code is in force for an entry, it operates alongside, or in some cases supersedes, the base 9903.88 rate for that product. Confirm the exact stacking logic by reviewing U.S. note 31 in the current HTSUS at hts.usitc.gov and any applicable CBP guidance at cbp.gov.

Relationship to normal column-1 rates

The 6307.90 subheadings covered by this code are textile products that may carry their own column-1 general rates. The 50% under 9903.91.07 piles on top of that rate. Whether any first-sale valuation, exclusion, or other program affected dutiable value for your specific shipment is a separate question; confirm it with your broker and verify in the current HTSUS.

For a broader overview of 2026 tariff code changes, see our 2026 tariff code overview.

What importers should do

• Audit entries in the January 1 to February 1, 2026 window. If you imported Chinese-origin goods classifying under 6307.90.9870, 6307.90.9842, 6307.90.9850, 6307.90.9844, or 6307.90.9875 during that period, verify that the 9903.91.07 overlay and the 50% duty were reported and assessed correctly on the entry summary.
• Stop applying 9903.91.07 to post-February 1, 2026 entries. All product-scope rules under this code ended February 1, 2026. Any entry liquidated with 9903.91.07 after that date for these subheadings may reflect an error requiring a post-summary correction.
• Check the current HTSUS for any future product additions. U.S. note 31 may be amended to add or reinstate subheadings under subdivision (h). Verify the live schedule at hts.usitc.gov before each shipment, and confirm any questions with a licensed customs broker familiar with Section 301 escalation codes.

Key references

• Harmonized Tariff Schedule of the United States (USITC): The official HTSUS, including chapter 99 subchapter III and U.S. note 31, where 9903.91.07 and its product scope in subdivision (h) are defined.
• U.S. Customs and Border Protection (CBP): CBP guidance, CSMS messages, and entry summary instructions for reporting Chapter 99 overlay codes alongside chapter 1-97 classifications.
• Federal Register: Federal Register notices implementing and modifying the Section 301 four-year-review escalations.
• White House: Presidential proclamations and executive orders related to Section 301 China tariff actions.
• 9903.91.02 Explained: Section 301 Four-Year Review, 50% Duty: Companion article on the 9903.91.02 escalation code carrying the same 50% adder.
• 9903.91.04 Explained: Section 301 China Four-Year Review, 25% Duty: Companion article on a related 9903.91-series code at a different rate.