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GOODS ACROSS BORDERS

HS CHAPTER 99

Special temporary or other provisions

CHAPTER

99

Special temporary or other provisions

Common items in this chapter

  • Articles temporarily admitted for repair (9802 in some schedules)
  • Outward processing returns (9802 / 9817 etc.)
  • Anti-dumping and countervailing duty provisions (9903)

Headings in this chapter (1)

Official HS 2022 four-digit headings. Each heading page lists its 6-digit subheadings with the official nomenclature texts.

Classification notes

Chapter 99 contains country-specific temporary tariff provisions including Section 232 / 301 surcharges. US Chapter 99 currently lists active Section 301 China tariffs across 7,000+ HS lines.

Frequent misclassification

Items subject to Section 301 surcharges still require their substantive HS classification AND a Chapter 99 statistical reporting line.

Binding tariff ruling database

If you need certainty on classification, request a binding tariff ruling from your destination country's customs authority. The link below leads to the relevant ruling database.

Binding tariff ruling database
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog