Chapter notes
Harmonized Tariff Schedule of the United States Revision 29 (2025)
Annotated for Statistical Reporting Purposes
CHAPTER 99
TEMPORARY LEGISLATION;TEMPORARY MODIFICATIONS ESTABLISHED
PURSUANT TO TRADE LEGISLATION; ADDITIONAL IMPORT RESTRICTIONS
ESTABLISHED PURSUANT TO SECTION 22 OF THE AGRICULTURAL
ADJUSTMENT ACT, AS AMENDED
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U.S. Notes
1. The provisions of this chapter relate to legislation and to executive and administrative actions pursuant to duly constituted
authority, under which:
a. One or more of the provisions in chapters 1 through 98 are temporarily amended or modified; or.
b. Additional duties or other import restrictions are imposed by, or pursuant to, collateral legislation.
2. Unless the context requires otherwise, the general notes and rules of interpretation, the section notes, and the notes in chapters
1 through 98 apply to the provisions of this chapter.
Statistical Notes
1. For statistical reporting of merchandise provided for herein:
a. Unless more specific instructions appear in the subchapters of this chapter, report the 8-digit heading or subheading
number (or 10-digit statistical reporting number, if any) found in this chapter in addition to the 10-digit statistical reporting
number appearing in chapters 1 through 97 which would be applicable but for the provisions of this chapter; and
b. The quantities reported should be in the units provided in chapters 1 through 97.
2. For those headings and subheadings herein for which no rate of duty appears (i.e., those headings and subheadings for which
an absolute quota is prescribed), report the 8-digit heading or subheading number herein followed by the appropriate 10-digit
statistical reporting number from chapters 1 through 97.The quantities reported should be in the units provided in chapters 1
through 97.
NOTICE TO EXPORTERS
The statistical reporting numbers contained in this chapter apply only
to imports and may not be reported on Shipper's Export Declarations.
See Notice to Exporters preceding chapter 1.
Harmonized Tariff Schedule of the United States Revision 29 (2025)
Annotated for Statistical Reporting Purposes
SUBCHAPTER I
TEMPORARY LEGISLATION PROVIDING FOR ADDITIONAL DUTIES
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U.S. Notes
[COMPILER'S NOTE: Because the effective period of headings 9901.00.50 and 9901.00.52 has expired, the U.S. notes and
their provisions, including the tariff-rate quota noted above, are not being administered. See also the compiler's note to these
headings.]
1. The duties provided for in this subchapter are cumulative duties which apply in addition to the duties, if any, otherwise imposed
on the articles involved.The duties provided for in this subchapter apply only with respect to articles entered during the period
specified in the last column.
2. For purposes of heading 9901.00.50, the phrase "is suitable for any such uses" does not include ethyl alcohol (provided for
in subheadings 2207.10.60 and 2207.20) that is certified by the importer of record to the satisfaction of the Commissioner of
Customs (hereinafter in this note referred to as the "Commissioner") to be ethyl alcohol or a mixture containing such ethyl
alcohol imported for uses other than liquid motor fuel use or use in producing liquid motor fuel related mixtures. If the importer
of record certifies nonliquid motor fuel use for purposes of establishing actual use or suitability under heading 9901.00.50, the
Commissioner shall not liquidate the entry of ethyl alcohol until he is satisfied that the ethyl alcohol has in fact not been used
for liquid motor fuel use or use in producing liquid motor fuel related mixtures. If he is not satisfied within a reasonable period
of time not less than 18 months from the date of entry, then the duties provided for in heading 9901.00.50 shall be payable
retroactive to the date of entry. Such duties shall also become payable, retroactive to the date of entry, immediately upon the
diversion to liquid motor fuel use of any ethyl alcohol or ethyl alcohol mixture certified upon entry as having been imported for
nonliquid motor fuel use.
3. For purposes of heading 9901.00.50, and the symbol "E" in parentheses following the column 1 special rate of duty "See U.S.
note 3 to this subchapter" for such heading, duty-free treatment shall be accorded to ethyl alcohol or a mixture thereof when
entered from an insular possession or beneficiary country to the extent provided for in this note.
(a) Ethyl alcohol or a mixture thereof that is produced by a process of full fermentation in an insular possession of the United
States or beneficiary country enumerated in subdivision (d)(iv) of this note shall be treated as being an indigenous product
of that possession or country and shall be eligible for duty-free treatment.
(b) Ethyl alcohol and mixtures thereof that are only dehydrated (hereinafter in this note referred to as "dehydrated alcohol
and mixtures") within such an insular possession or beneficiary country shall be eligible for duty-free treatment as indigenous
products of that possession or beneficiary country only if the alcohol or mixture, when entered, meets the applicable local
feedstock requirement set forth in subdivision (c) of this note.The aggregate quantity of dehydrated alcohol and mixtures
entered from all insular possessions and beneficiary countries that shall be eligible for duty-free treatment is restricted to
the aggregate quantities set forth in subdivisions (c) and (d) of this note for dehydrated alcohol and mixtures meeting the
applicable local feedstock requirements.
(c) The local feedstock requirement with respect to any calendar year is--
(i) zero percent with respect to the base quantity of dehydrated alcohol and mixtures that is entered;
(ii) 30 percent with respect to the metric equivalent of 35,000,000 gallons of dehydrated alcohol and mixtures next entered
after the base quantity, and
(iii) 50 percent with respect to all dehydrated alcohol and mixtures entered after the amount in subdivision (c)(ii) of this
note.
(d) For the purposes of this note:
(i) The term "base quantity" means, with respect to dehydrated alcohol and mixtures entered during any calendar year,
the greater of--
(A) the metric equivalent of 60,000,000 gallons; or
Harmonized Tariff Schedule of the United States Revision 29 (2025)
Annotated for Statistical Reporting Purposes
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U.S. Notes (con.)
(B) an amount (expressed in gallons) equal to 7 percent of the United States domestic market for ethyl alcohol, as
determined by the United States International Trade Commission, during the 12-month period ending on the
preceding September 30 minus the sum of the quantities of dehydrated alcohol and mixtures allocated to El
Salvador and to Costa Rica under (d)(v) and (d)(vi), respectively, of this note;
that is first entered during that calendar year.
(ii) The term "local feedstock" means hydrous ethyl alcohol which is wholly produced or manufactured in any insular
possession or beneficiary country.
(iii) The term "local feedstock requirement" means the minimum percent, by volume, of local feedstock that must be
included in dehydrated alcohol and mixtures.
(iv) The term "beneficiary country" means one of the following countries:
Antigua and Barbuda Grenada Nicaragua
Aruba Guatemala Panama
Bahamas Guyana St. Kitts and Nevis
Barbados Haiti Saint Lucia
Belize Honduras Saint Vincent and the Grenadines
Costa Rica Jamaica Trinidad and Tobago
Dominica Montserrat Virgin Islands, British
Dominican Republic Netherlands Antilles
El Salvador
(v) The aggregate quantity allocated to El Salvador of the base quantity set forth in subdivision (d)(I) of this note in any
calendar year shall not exceed the lesser of the metric equivalent of the quantity specified below for each such year
or 10 percent of the base quantity of dehydrated alcohol and mixtures established in subdivision (d)(I) of this note for
that year.
Year Quantity Year Quantity Year Quantity
(Gallons) (Gallons) (Gallons)
2006 6,604,322 2011 13,208,644 2016 19,812,966
2007 7,925,186 2012 14,529,508 2017 21,133,830
2008 9,246,051 2013 15,850,372 2018 22,454,694
2009 10,566,915 2014 17,171,237 2019 23,775,559
2010 11,887,779 2015 18,492,101 2020 25,096,423
After year 2020, the quantity available to El Salvador shall increase by the lesser of the metric equivalent of 1,320,864
gallons each year or the difference between the previous year's quantity and 10 percent of the base quantity of dehydrated
alcohol and mixtures established in subdivision (d)(I) of this note for that year.
(vi) The aggregate quantity allocated to Costa Rica of the base quantity set forth in subdivision (d)(I) of this note in any
calendar year shall not exceed the metric equivalent of 31,000,000 gallons.
(e) For purposes of headings 9901.00.50 and 9901.00.52, originating goods of Peru, under the terms of general note 32 to
the tariff schedule, and originating goods of Colombia, under the terms of general note 34 to the tariff schedule, shall not
be subject to any duty provided for in such headings, provided that-
(i) the goods are imported directly from Peru or Colombia into the customs territory of theUnited States, and
(ii) the sum of the cost or value of the materials produced in the territory of Peru or of Colombia plus the direct costs of
processing operations performed in the territory of Peru is not less than 35 percent of the appraised value of such
goods at the time they are entered.
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Annotated for Statistical Reporting Purposes
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