9903.91.12: Section 301 100% Duty on China Intermodal Chassis

Key Points

• Heading 9903.91.12 is a Section 301 China Chapter 99 heading for intermodal chassis, subassemblies, and parts that are the product of China.
• The rate is the duty provided in subheadings 8716.39.00, 8716.90.30 or 8716.90.50 plus 100%, for entries on or after November 10, 2026.
• As of November 2026, none of the three product scope rules on this code are in force yet, and no end date has been announced.
• The covered numbers are statistical reporting number 8716.39.0090 and subheadings 8716.90.30 and 8716.90.50.
• The heading carries an exception for goods described in heading 9903.91.13, so check that heading before you classify the entry line.

On this page

1. What 9903.91.12 is and who it affects
2. Affected products and HTS coverage
3. Rate and effective window
4. How it appears on an entry and how it stacks
5. What importers should do
6. Key references

9903.91.12 is the Section 301 China heading that applies an additional 100% duty to intermodal chassis, subassemblies, and parts that are the product of China. It covers entries on or after November 10, 2026, so as of November 2026 it has not yet taken effect. Importers and brokers handling chassis or chassis parts from China should plan for the duty now, because the rate is the ordinary duty on the underlying subheading plus 100%.

The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source. The official text of the heading is in the Harmonized Tariff Schedule at hts.usitc.gov, and you should confirm every detail there before you file.

What 9903.91.12 is and who it affects

The code sits in the Chapter 99 series that implements the Section 301 tariffs on products of China. Its official heading reads: effective with respect to entries, on or after November 10, 2026, of intermodal chassis, subassemblies thereof, and parts thereof (provided for in statistical reporting number 8716.39.0090, or in subheadings 8716.90.30 or 8716.90.50), articles the product of China, as provided for in subdivision (k)(i) of U.S. note 31 to this subchapter, except as provided in heading 9903.91.13.

The people who need to care are:

• Importers of record who bring in Chinese-origin chassis, chassis subassemblies, or chassis parts.
• Customs brokers who classify and transmit those entry lines.
• Trade and finance teams that budget landed cost for trailers and related equipment.

The facts available to us do not describe the history of this heading or any earlier rate on these goods. If you need that background, read U.S. note 31 to the subchapter in the current HTSUS.

Affected products and HTS coverage

Goods in scope

The heading names three groups of goods: intermodal chassis, subassemblies of intermodal chassis, and parts of intermodal chassis. The goods must be the product of China. The heading ties its scope to subdivision (k)(i) of U.S. note 31 to the subchapter, so that note is the controlling text for product descriptions.

Tariff numbers

Three scope rules are attached to this code, and each lists China as the country:

• Statistical reporting number 8716.39.0090 (written 8716390090 in the schedule data).
• Subheading 8716.90.30 (87169030).
• Subheading 8716.90.50 (87169050).

All three apply from November 10, 2026 onward, with no announced end date. As of November 2026, none is in force, so none of them covers any entry today.

The 9903.91.13 exception

The heading says it applies "except as provided in heading 9903.91.13." Our facts do not say what 9903.91.13 covers. Open that heading in the HTSUS, or ask your broker, before you decide which Chapter 99 line belongs on a given entry.

Rate and effective window

The general column rate stated for this code is: the duty provided in subheadings 8716.39.00, 8716.90.30 or 8716.90.50, plus 100%. In plain terms, you pay whatever the regular column 1 duty is for the chassis or part, and the Section 301 heading adds 100% on top.

The window is simple. The rate applies to entries on or after November 10, 2026, and no end date has been announced. Before that date, this heading does not apply to your entries. After it, it applies to qualifying Chinese-origin goods unless the 9903.91.13 exception fits.

Two points can trip up a budget. First, the 100% is added to the regular duty, not substituted for it. Second, the entry date controls, not the order date or the sailing date. The heading is written by reference to entries, so shipments that are in transit when the window opens are exposed if they enter on or after November 10, 2026. Confirm how entry and withdrawal dates are treated for your shipments with your broker.

How it appears on an entry and how it stacks

A Chapter 99 heading does not replace your normal classification. You report the regular Chapter 87 line, for example 8716.90.30 or 8716.90.50, and a separate Chapter 99 line, here 9903.91.12, alongside it. The Chapter 99 line carries the additional duty, and the Chapter 87 line carries the ordinary duty.

Our facts are silent on how this heading combines with other tariff programs that might apply to the same goods. Do not assume either stacking or exclusion. Check the current HTSUS notes and CBP guidance on cbp.gov, and have your broker confirm the treatment. Also confirm that the Chapter 99 number is accepted in your filing software. The CATAIR Appendix B valid codes reference is a useful starting point for ABI filers.

For a wider view of how Chapter 99 headings fit together this year, see our 2026 tariff code overview.

What importers should do

• Pull your China-origin purchase and entry history for 8716.39.0090, 8716.90.30, and 8716.90.50, and identify shipments that will enter on or after November 10, 2026.
• Model landed cost as the regular duty on the subheading plus 100%, and review open purchase orders and pricing with that figure.
• Read heading 9903.91.13 and subdivision (k)(i) of U.S. note 31 in the current HTSUS to decide whether the exception could apply to any of your goods.
• Ask your broker to confirm country of origin documentation, stacking treatment, and the Chapter 99 line setup before the first affected entry.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov): official text of heading 9903.91.12, heading 9903.91.13, U.S. note 31, and subheadings 8716.39.00, 8716.90.30 and 8716.90.50.
• U.S. Customs and Border Protection (cbp.gov): agency guidance and CSMS messages on Section 301 China duties and Chapter 99 filing.
• Federal Register (federalregister.gov): search for the Section 301 China notices that implement these headings.
• CustomsGenius 2026 tariff code overview: internal guide to how this year's Chapter 99 headings fit together.