9903.91.13: Section 301 China Chassis and Trailer Heading

Key Points

• 9903.91.13 is a Section 301 China heading that applies to entries on or after November 10, 2026, which is a future date as of November 2026.
• It covers articles the product of China under subdivision (k)(ii) of U.S. note 31, listed under statistical reporting number 8716.39.0090 or subheadings 8716.90.30 and 8716.90.50.
• The heading itself carries no additional duty: its general rate is "the duty provided in the applicable subheading."
• Articles covered by heading 9903.91.12 are carved out of this heading.
• Confirm any Section 301 duty amount in the USTR notice and the current HTSUS before you file.

On this page

1. What 9903.91.13 is
2. Affected products and HTS coverage
3. Rate treatment
4. Dates and applicability
5. Interaction with other tariff provisions
6. What importers should do
7. Key references

9903.91.13 is a Chapter 99 heading in the Section 301 China escalation program that applies to China-origin chassis and trailer articles entered on or after November 10, 2026, except for goods covered by heading 9903.91.12. Importers and brokers of those goods should care because it sets the entry treatment, but the heading carries no additional duty of its own. Its general rate is the duty provided in the applicable subheading.

The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source. This article reflects the facts as of November 2026.

What 9903.91.13 is

9903.91.13 sits in the 9903.91 family of Chapter 99 headings under the Section 301 China escalation program. The official heading text reads: "Effective with respect to entries, on or after November 10, 2026, of articles the product of China, as provided for in subdivision (k)(ii) of U.S. note 31 to this subchapter (provided for in statistical reporting number 8716.39.0090, or subheadings 8716.90.30 or 8716.90.50), except as provided in heading 9903.91.12."

The reference data we rely on shows this as an exemption, exception, or claim heading within its program. It is not a stand-alone duty line. Read the official text on the Harmonized Tariff Schedule site.

Affected products and HTS coverage

Scope in the heading text

Coverage is defined by three things working together:

• Origin: the article must be the product of China.
• U.S. note reference: the article must be one provided for in subdivision (k)(ii) of U.S. note 31 to the subchapter.
• Tariff lines: statistical reporting number 8716.39.0090, or subheadings 8716.90.30 or 8716.90.50.

Those lines are in HTSUS chapter 87. The facts we hold do not describe the products in plain language beyond the chassis and trailer articles the heading text names. Check the wording of U.S. note 31(k)(ii) in the current HTSUS to confirm whether a specific item is in scope.

The carve-out

The heading applies "except as provided in heading 9903.91.12." If your goods are covered by that heading, they are handled there and not here. See our article on 9903.91.12 and China intermodal chassis. A related heading in the same family is covered in 9903.91.14 for ship-to-shore cranes.

Rate treatment

The HTSUS general column for 9903.91.13 reads "The duty provided in the applicable subheading." For entries on or after November 10, 2026, that is the only rate statement we hold for this heading.

In practice:

• The facts we hold show no additional duty on this heading itself.
• They do not state a Section 301 percentage for it, and this article does not supply one.
• The duty you owe on the goods depends on the applicable subheading and on any other Chapter 99 heading that applies to the entry.

For the Section 301 action behind the heading, go to the notice on the USTR website. The Federal Register is where USTR notices are published.

Dates and applicability

The heading applies to entries on or after November 10, 2026. As of November 2026 that date has not yet arrived, so the heading is upcoming and not yet in effect for entries being filed now.

• The trigger is the entry date stated in the heading text, so verify the entry date used on your filings.
• The facts we hold give no end date and no refund or correction window for this heading. If you need either, confirm it in the USTR notice and the current HTSUS, or with your broker.

Interaction with other tariff provisions

How it appears on an entry

A Chapter 99 heading is reported alongside the regular chapter 1 to 97 line, not in place of it. For these goods the base line would be one of the chapter 87 lines named above, and 9903.91.13 would be reported with it where it applies. Filers should check valid code formats in CATAIR Appendix B and in the CBP guidance for the filing period.

Stacking

The facts we hold do not describe how this heading stacks with other duties beyond the carve-out for 9903.91.12. Do not assume it stacks, or fails to stack, with other measures. Confirm against the current HTSUS and any CBP guidance. For the wider picture of 2026 Chapter 99 activity, see the 2026 tariff code overview.

What importers should do

• Check whether your chassis or trailer imports are the product of China and fall under 8716.39.0090, 8716.90.30, or 8716.90.50.
• Read U.S. note 31(k)(ii) and heading 9903.91.12 to decide which heading applies to each item, since 9903.91.13 excludes goods covered by 9903.91.12.
• Pull the duty amount from the USTR notice and the applicable subheading, and update landed-cost models for entries on or after November 10, 2026.
• Give your broker the entry-date cutoff so classification and Chapter 99 reporting are set before the date arrives.

Key references

• Harmonized Tariff Schedule (hts.usitc.gov): official text of heading 9903.91.13, U.S. note 31, and the chapter 87 subheadings.
• Office of the U.S. Trade Representative (ustr.gov): the Section 301 China notice behind this heading.
• Federal Register (federalregister.gov): publication site for USTR notices and related rules.
• U.S. Customs and Border Protection (cbp.gov): CSMS messages and entry filing guidance.
• 9903.91.12 article: the heading this one carves out.