9903.92.10: Section 301 25% Duty on China Gantry Cranes

Key Points

• HTS 9903.92.10 is a Section 301 China Chapter 99 heading that adds 25% on top of the regular duty for ship-to-shore gantry cranes classified in subheading 8426.19.00.
• The rate is "the duty provided in the applicable subheading + 25%," and it applies to goods from China (CN) from 2024-09-27 onward, with no announced end date.
• The heading opens with "Except as provided in heading 9903.91.09," so check that heading in the current HTSUS before you finalize your Chapter 99 line.
• The facts we are working from list one product and country scope rule for this code: subheading 8426.19.00, country China.
• These facts are current as of November 2026; confirm in the live HTSUS before filing.

On this page

1. What 9903.92.10 is and what it covers
2. Rate and effective window
3. Scope: products and countries
4. How it appears on an entry and stacks with other duties
5. What importers should do
6. Key references

HTS 9903.92.10 is the Section 301 China heading for ship-to-shore gantry cranes under subheading 8426.19.00. Anyone importing these cranes from China has to care about it. The heading adds 25% to the duty already provided in the applicable subheading, for China-origin goods from 2024-09-27 onward, with no announced end date.

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 tariff text is on the USITC Harmonized Tariff Schedule site, and CBP guidance is on the CBP trade pages.

What 9903.92.10 is and what it covers

9903.92.10 sits in Chapter 99 of the HTSUS, the chapter that carries temporary and special duty provisions. It belongs to the Section 301 China family of headings. It does not replace the regular tariff line for your goods. It is an additional line that you report alongside the regular chapter 1 to 97 line.

The official heading text reads:

Except as provided in heading 9903.91.09, 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)

In plain terms, the heading describes large quay cranes used to unload containers from ships. Three elements of the description matter for classification and reporting:

• The crane is configured as a high- or low-profile steel superstructure.
• It is designed to unload intermodal containers from vessels.
• It has coupling devices for containers, including spreaders or twist-locks.

The heading ties these goods to subheading 8426.19.00. Check the description against your actual equipment, not just the subheading number.

Rate and effective window

The general column rate is: the duty provided in the applicable subheading + 25%. That rate applies to goods from China from 2024-09-27 onward. The facts we are working from show no announced end date. As of November 2026, nothing in them indicates a scheduled change.

This is an additive structure. If subheading 8426.19.00 carries a regular duty, you pay that duty, and then you pay another 25% under 9903.92.10. The 25% is not a replacement for the base rate. The facts do not state the base rate, so confirm the current base duty for 8426.19.00 in the HTSUS before you estimate landed cost.

Scope: products and countries

Products

The only product scope rule listed for this code is subheading 8426.19.00. Goods outside that subheading are not covered by this heading. Other cranes or lifting machinery that fall elsewhere in the tariff schedule need their own review.

Countries

The only country on the scope rule is China (CN), effective 2024-09-27 onward. Origin, not the port of export or the seller's location, is the question that matters. If your crane's components or final assembly involve more than one country, confirm country of origin with your broker before you decide whether this heading applies.

The 9903.91.09 exception

The heading begins "Except as provided in heading 9903.91.09." The facts we have do not describe what 9903.91.09 provides. Do not guess. Read that heading in the current HTSUS and confirm with your broker whether any of your goods fall under it instead.

For a related ship-to-shore crane heading, see our article 9903.91.14: Section 301 China Ship-to-Shore Crane Duty. For another Section 301 China heading on port equipment, see 9903.91.12: Section 301 100% Duty on China Intermodal Chassis.

How it appears on an entry and stacks with other duties

On an entry summary, the Chapter 99 number rides with the regular line. In practice that means:

• One line for the regular classification, 8426.19.00, with its ordinary duty.
• One line for 9903.92.10, which captures the additional 25%.

Both lines are tied to the same merchandise and value. Your broker's entry software must transmit both. Valid code reference material for ABI filers is covered in CATAIR Appendix B: Valid Codes Reference for ABI Filers.

The facts do not address how 9903.92.10 interacts with other tariff programs that may apply to the same goods, such as other Chapter 99 headings. Do not assume the 25% is exclusive or cumulative with them. Check the current HTSUS notes and the relevant CBP guidance, and ask your broker to confirm the full set of Chapter 99 lines required for your entry. A broader overview of the year's codes is on our 2026 tariff code overview.

What importers should do

• Match the product to the heading text. Compare your crane's configuration, purpose, and container coupling devices to the official heading language and to subheading 8426.19.00.
• Check heading 9903.91.09 and your origin. Confirm in the current HTSUS whether the exception applies, and document country of origin for the equipment.
• Budget for the added 25%. Add it on top of the base duty for 8426.19.00, and confirm the base rate in the HTSUS before you finalize pricing.
• Confirm the entry set-up with your broker. Make sure both the 8426.19.00 line and the 9903.92.10 line are reported, and review CBP messaging for any filing changes.

Key references

• Harmonized Tariff Schedule of the United States (USITC): the official text of heading 9903.92.10, heading 9903.91.09, and subheading 8426.19.00.
• CBP trade pages: agency guidance and CSMS messages on Section 301 duties and entry filing.
• Federal Register: the publication to search for Section 301 China notices and related actions.
• 9903.91.14: Section 301 China Ship-to-Shore Crane Duty: our companion article on a related crane heading.