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Section 301

9903.88.02: China Section 301 List 2 — plus 25 percent.

9903.88.02 is the Chapter 99 line for China Section 301 List 2. In 2026 HTS Revision 15, read August 8, 2026, Column 1 General reads “The duty provided in the applicable subheading + 25%.” Scope sits in U.S. note 20(c) and the covered 8-digit subheadings in U.S. note 20(d). It is the only Section 301 rate heading whose carve-out list names exclusion heading 9903.88.70.

Source: USITC 2026 HTS Revision 15Refreshed Aug 8, 2026Reviewed by Tariff SentinelLast reviewed Aug 8, 2026Official source Spotted an error?
Column 1 GeneralThe duty provided in the applicable subheading + 25%
Column 1 SpecialNo separate entry in the schedule
Column 2No separate entry in the schedule
Scope set byU.S. note 20(c) and 20(d)

Official article description

Except as provided in headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70, articles the product of China, as provided for in U.S. note 20(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(d)

Transcribed verbatim from the live USITC export for 2026 HTS Revision 15 on Aug 8, 2026. The heading text points to U.S. note 20(c) and 20(d); the enumerated scope lives in that note, not in the description above.

How this heading is treated

  • Treatment: Additional duty on top of the ordinary subheading rate.Column 1 General reads “The duty provided in the applicable subheading + 25%”, Column 1 Special reads “No separate entry in the schedule”, and Column 2 reads “No separate entry in the schedule”.
  • Metals reached: Not metal-scoped — coverage is by 8-digit subheading, not by material.
  • Origin condition: Products of China.
  • Controlling note: U.S. note 20(c) and 20(d), in the legal notes to subchapter III of Chapter 99.

The asymmetry that makes List 2 different from the other three

Two exclusion headings still cover current entries, and they are not interchangeable. 9903.88.69 is named in the carve-out clause of all four Section 301 rate headings. 9903.88.70 is named in one: this one. That asymmetry is written into the schedule text rather than into any note, and it is invisible to a review that treats “the two live exclusions” as a single status. If a product's exclusion sits under 9903.88.70 and the entry is being filed against List 3, the exclusion does not reach it. Confirm which list the code is on before deciding which of the two exclusion headings can apply to it.

Twelve carve-out headings, and what the short list implies

List 2 opens with twelve headings that displace it, against seventeen for List 1 and twenty for List 3. The count is not a measure of how narrow the list is — it records how many rounds of product-exclusion grants ever attached to this action. List 2 covered roughly $16 billion of imports at 279 8-digit subheadings when USTR imposed it in the August 23, 2018 action, a much smaller surface than List 3, and fewer exclusion rounds followed. The practical consequence is that a List 2 entry has fewer archived exclusion headings to walk, and the same two live ones to check.

The August 22, 2026 date this heading is actually waiting on

List 2 traces to USTR's August 23, 2018 action, the second of the two actions under statutory four-year review since the May 6, 2026 initiation notice at 91 FR 24636. Its continuation-request window runs to August 22, 2026 — seven weeks later than List 1's, which closed July 5. That gap matters for planning because USTR published one combined continuation notice covering both actions in the first four-year review rather than one per action, and did so only after the later docket closed. An importer watching this heading should treat the August 2026 close, not the July one, as the date after which a determination becomes likely, and should keep reporting the overlay until one publishes.

Headings that displace this one

The article description opens with an “Except as provided in headings” clause, so 12 headings take precedence over 9903.88.02. Rule them out before applying the treatment above.

Only the 6 9903.88 headings read line by line against 2026 HTS Revision 15 have a page here. The headings above without a link are cited to the official lookup instead.

Frequently asked questions

What is the difference between 9903.88.01 and 9903.88.02?

They are different Section 301 lists at the same rate. 9903.88.01 is List 1, scoped by U.S. note 20(a) with its codes in 20(b); 9903.88.02 is List 2, scoped by 20(c) with its codes in 20(d). Both add 25 percent to the ordinary subheading rate in 2026 HTS Revision 15, read August 8, 2026. They also carve out different exclusion headings — twelve for List 2 against seventeen for List 1 — and only List 2 names 9903.88.70.

Can a 9903.88.70 exclusion be used against a List 3 entry?

No. 9903.88.70 appears in the “Except as provided in headings” clause of 9903.88.02 only. The List 3 heading, 9903.88.03, names 9903.88.69 among its twenty carve-outs but not 9903.88.70. An exclusion granted under the U.S. note 20(www) subdivision that 9903.88.70 references is a List 2 route out, and reporting it against another list is a misdeclaration.

Is List 2 still in effect after August 23, 2026?

As read from 2026 HTS Revision 15 on August 8, 2026, the heading is in the schedule with its 25 percent column unchanged. August 23, 2026 is the statutory date the August 23, 2018 action would terminate absent a qualifying continuation request, and the request window runs to August 22, 2026. Do not read the calendar as the outcome: in 2022 USTR's continuation notice published 65 days after the first docket closed and stated retroactively that neither action had terminated. Confirm in the official notice before changing a landed-cost assumption.

How to use this page

A Chapter 99 heading is reported alongside an ordinary Chapter 1–97 classification, never instead of it, so this page is the second half of a two-part answer. Settle the ordinary classification and the country of origin first, then read U.S. note 20(c) and 20(d) against the article, then select the heading. Coverage here is by enumerated 8-digit subheading rather than by material or product family, so a neighbouring code in the same four-digit heading can sit on a different list at a different rate.

For the 9903.88 map in one table, see China Section 301 Tariffs 2026 Review, which lists the headings with their treatment and cited subdivision. To be told when the range changes, see China Section 301 alerts. For how a Chapter 99 overlay sits on top of the ordinary duty columns, see What should importers know about Section 301 tariffs?.

Sources verified for this heading

Last verified: Aug 8, 2026. The article description and all three duty columns above were read from the live USITC export for 2026 HTS Revision 15 on that date. USITC published four revisions in fourteen days during 2026, so confirm the controlling heading text, the cited U.S. note subdivision, and your entry date in the official source before filing. Informational estimates only. Verify with a licensed customs broker, trade counsel, or CBP ruling before filing.