9903.91.14: Section 301 China Ship-to-Shore Crane Duty

Key Points

• 9903.91.14 is a Section 301 China Chapter 99 heading for ship-to-shore gantry cranes provided for in subheading 8426.19.00.
• The rate is the duty provided in the applicable subheading plus 100%, for entries on or after November 10, 2026.
• As of November 2026, the heading is not yet in force, and no end date has been announced.
• The heading carries an exception: it does not apply where headings 9903.91.09, 9903.91.15 or 9903.91.16 apply.
• Importers should plan now for entries that will be filed on or after the effective date, and confirm the exact heading wording in the current HTSUS.

On this page

1. What 9903.91.14 is
2. Affected products and HTS coverage
3. Rate and effective window
4. Interaction with other tariff provisions
5. How it appears on an entry
6. What importers should do
7. Key references

9903.91.14 is a Section 301 China heading that adds 100% to the regular duty on ship-to-shore gantry cranes classified in subheading 8426.19.00. It applies to entries on or after November 10, 2026. As of November 2026 it is not yet in force, so entries before that date are not covered by this heading.

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 lives in the Harmonized Tariff Schedule of the United States, and that text controls over any summary, including this one.

What 9903.91.14 is

9903.91.14 sits in the 9903.91 group of Chapter 99, which is part of the Section 301 China tariff structure. Chapter 99 headings do not classify goods on their own. They add or modify duties on goods that are classified in chapters 1 through 97.

The official heading reads, in substance: effective with respect to entries, on or after November 10, 2026, of ship-to-shore gantry cranes, configured as a high- or low-profile steel superstructure and designed to unload intermodal containers from vessels with coupling devices for containers, including spreaders or twist-locks (provided for in subheading 8426.19.00), as provided for in subdivision (l) of U.S. note 31 to this subchapter, except as provided in headings 9903.91.09, 9903.91.15 or 9903.91.16.

The governing text is subdivision (l) of U.S. note 31 to the subchapter. Read that note alongside the heading, because the note carries the operative definitions and conditions.

Affected products and HTS coverage

The product description

The heading describes a narrow product. To fall within it, a crane must be:

• A ship-to-shore gantry crane.
• Configured as a high- or low-profile steel superstructure.
• Designed to unload intermodal containers from vessels.
• Equipped with coupling devices for containers, including spreaders or twist-locks.

These descriptors come from the heading itself. A crane that does not match them may not belong under this heading, even if it is classified in the same subheading.

The HTS subheading

The only subheading named is 8426.19.00. The facts for this code list one scope rule: subheading 84261900, from November 10, 2026 onward, with no announced end date. Zero scope rules are in force today and one is not yet in force.

Country scope

The heading sits within the Section 301 China program. The facts for this code do not list countries beyond that program framing, so confirm country-of-origin treatment in the current HTSUS and U.S. note 31 before you rely on any assumption about which origins are caught.

Rate and effective window

The general column rate shown for 9903.91.14 is: the duty provided in the applicable subheading plus 100%.

• Rate: the regular duty under 8426.19.00 plus 100%.
• Window: entries on or after November 10, 2026.
• End date: none announced.
• Status as of November 2026: not yet in force.

Because the heading is not yet in force, nothing under it is owed on entries made before November 10, 2026. Do not apply the 100% to earlier entries, and do not assume that earlier Section 301 rates on other goods carry over to this product.

Interaction with other tariff provisions

The listed exceptions

The heading states that it applies "except as provided in headings 9903.91.09, 9903.91.15 or 9903.91.16." The facts for this article do not describe what those three headings cover. Pull their text from the HTSUS to see whether any applies to your crane before you choose 9903.91.14.

Other duties

The rate is expressed as the duty in the applicable subheading plus 100%, so the regular 8426.19.00 duty continues to apply. The facts are silent on how this heading interacts with other duty programs. Confirm stacking with your broker and in the current HTSUS rather than assuming.

For a broader view of the year's Chapter 99 landscape, see the 2026 tariff code overview.

How it appears on an entry

A Chapter 99 heading rides alongside the regular chapter 1 through 97 line. For a covered crane, the entry would carry the 8426.19.00 line with its regular duty, plus a 9903.91.14 line that adds the 100%. Your broker transmits both lines in ACE. For valid-code checking on the filing side, see the CATAIR Appendix B reference. CBP guidance and CSMS messages are available from cbp.gov.

Timing matters because the heading is keyed to the entry. The effective language refers to entries on or after November 10, 2026. Confirm with your broker how that date is applied to your entry type and filing timeline, since the facts here do not address it.

What importers should do

• Check whether your equipment matches the heading description and is classified in 8426.19.00, then read subdivision (l) of U.S. note 31 in the HTSUS.
• Review headings 9903.91.09, 9903.91.15 and 9903.91.16 to see whether an exception applies to your crane.
• Model landed cost with the regular 8426.19.00 duty plus 100% for any entry on or after November 10, 2026, and review purchase and delivery contracts that fall on either side of that date.
• Tell your broker now, so the Chapter 99 line is built into entry templates before the effective date.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov): official text of heading 9903.91.14, subheading 8426.19.00, and U.S. note 31 to the subchapter.
• U.S. Customs and Border Protection (cbp.gov): CSMS messages and entry guidance for Chapter 99 headings.
• Federal Register (federalregister.gov): search here for Section 301 China notices that modify the tariff schedule.
• CustomsGenius 2026 tariff code overview: context on 2026 Chapter 99 codes.