9903.91.16: Section 301 Attestation Exception for China Cranes

Key Points

• 9903.91.16 carries no additional duty itself: it is an exception heading that sits beside the duty heading 9903.91.14.
• It applies to entries on or after November 10, 2026, of ship-to-shore gantry cranes provided for in subheading 8426.19.00.
• The importer must attest that the crane fulfils, in whole or in part, an executed contract for sale dated prior to April 17, 2025.
• The crane must be entered for consumption, or withdrawn from warehouse for consumption, in the United States prior to April 18, 2027.
• The rate shown for the heading is the duty provided in the applicable subheading, so the regular chapter 84 line still governs the base duty.

On this page

1. What 9903.91.16 is and what it does
2. Heading text: the conditions that must be met
3. Affected products and HTS coverage
4. Dates and applicability
5. Interaction with 9903.91.14 and other provisions
6. What importers should do
7. Key references

9903.91.16 is a Section 301 China escalation exception heading for ship-to-shore gantry cranes. It matters to importers of Chinese cranes whose purchase contracts pre-date April 17, 2025. As of November 2026, it adds no duty: it lets qualifying cranes, entered on or after November 10, 2026 and before April 18, 2027, avoid the duty heading 9903.91.14, with the rate being the duty provided in the applicable subheading.

The links in this article go to the primary documents: the Federal Register notices, and official tariff schedule pages themselves. Read the source. The legal text controls, and this article only explains how the heading reads.

What 9903.91.16 is and what it does

9903.91.16 belongs to the Section 301 China escalation program and sits in the same group of Chapter 99 headings as 9903.91.14, the Section 301 ship-to-shore crane duty heading. Our explainer on 9903.91.14 covers the duty side.

This heading is different. It is an exemption or claim heading. It imposes nothing. Its job is to start with the words "Notwithstanding heading 9903.91.14" and carve out cranes that meet the attestation conditions described below. A related sibling heading is covered in 9903.91.15.

Heading text: the conditions that must be met

The official heading text applies to entries, on or after November 10, 2026, of ship-to-shore gantry cranes that fall into at least one of three origin categories:

1. They are products of China.
2. They are manufactured, assembled or made using components, assemblies or subassemblies that are products of China.
3. They are manufactured by a company or other entity that is owned or controlled by a Chinese person or legal entity, as specified by subdivision (l) of U.S. note 31 to the subchapter.

On top of origin, the heading adds the exception conditions:

• Attestation: the importer attests that the crane fulfils, in whole or in part, an executed contract for sale.
• Contract date: the contract for sale is dated prior to April 17, 2025.
• Entry window: the goods are entered for consumption, or withdrawn from warehouse for consumption, in the United States prior to April 18, 2027.

Note the phrase "in whole or in part." The heading text covers a crane that fulfils an executed contract in whole or in part. How CBP expects you to document that is not described in the facts we have, so confirm it in the current HTSUS and with your broker.

Affected products and HTS coverage

The heading describes ship-to-shore gantry cranes configured as a high- or low-profile steel superstructure. They are designed to unload intermodal containers from vessels, with coupling devices for containers, including spreaders or twist-locks. The heading text says these goods are provided for in subheading 8426.19.00.

Anything outside that description is not within this heading. For classification questions on a specific machine, check the subheading and the U.S. notes on the official HTS site rather than relying on a summary.

Dates and applicability

Three dates define the heading, and each comes straight from the heading text:

• November 10, 2026: the heading applies to entries on or after this date. As of November 2026, this is a future date, so the heading has not yet taken effect.
• Before April 17, 2025: the executed contract for sale must be dated prior to this date.
• Before April 18, 2027: the crane must be entered for consumption, or withdrawn from warehouse for consumption, before this date.

Both conditions must hold. A pre-April 17, 2025 contract does not help a crane entered on or after April 18, 2027, and an in-window entry does not help without a qualifying contract. The rate stated for the heading is the duty provided in the applicable subheading, for entries in that November 10, 2026 to April 17, 2027 window.

Interaction with 9903.91.14 and other provisions

9903.91.14 is the duty heading this provision excepts. If a crane meets the 9903.91.16 conditions, the entry is claimed under 9903.91.16 and the 9903.91.14 duty is not what the heading text assigns to it. If it does not, the 9903.91.14 treatment is the one to evaluate.

On an entry, a Chapter 99 heading is generally reported alongside the regular chapter 1 to 97 line, here 8426.19.00. The base duty is the one in the applicable subheading. Confirm the exact filing format with your broker and against CATAIR valid-code references.

The facts we have do not address how this heading interacts with other duty programs. Do not assume stacking or non-stacking from memory. Check the current HTSUS and the USTR notice. For a broader view of the year's Chapter 99 headings, see the 2026 tariff code overview.

What importers should do

• Pull the executed contract for sale for each crane and confirm its date is prior to April 17, 2025, and whether the crane fulfils it in whole or in part.
• Check the scheduled entry or warehouse withdrawal date for consumption against the April 18, 2027 cutoff, and plan around any slip.
• Confirm with your broker how to report 9903.91.16 beside 8426.19.00 and what attestation record to keep, using the current HTSUS and the USTR notice.
• If an entry is later challenged or liquidates with the wrong treatment, review the protest deadline guide.

Key references

• Harmonized Tariff Schedule of the United States: the official source for heading 9903.91.16, subheading 8426.19.00, and U.S. note 31.
• Federal Register: search here for the USTR Section 301 notice that created the ship-to-shore crane headings.
• CBP trade pages: guidance and CSMS messages on Section 301 filing instructions.
• 9903.91.14 article: the duty heading this exception sits beside.