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Section 301

9903.88.03: China Section 301 List 3 — plus 25 percent.

9903.88.03 is the Chapter 99 line for China Section 301 List 3, the largest of the four lists. In 2026 HTS Revision 15, read August 8, 2026, Column 1 General reads “The duty provided in the applicable subheading + 25%.” Scope is set by U.S. note 20(e) and the covered 8-digit subheadings are enumerated in U.S. note 20(f). Twenty headings displace it.

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(e) and 20(f)

Official article description

Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)

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(e) and 20(f); 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(e) and 20(f), in the legal notes to subchapter III of Chapter 99.

The heading most often reported at the wrong rate, and why

List 3 is where the largest number of ordinary consumer and industrial subheadings sit, and it is the heading this site's own catalogue attaches to a man-made-fibre bag in 4202.92.3131 at a combined 42.6 percent. The recurring error is not selecting the wrong Chapter 99 line but assuming the neighbouring product carries the same one. Two goods in the same four-digit heading can sit on different Section 301 lists, because the lists were drawn at the 8-digit level by separate USTR annexes. Footwear in 6404.20.40 is on List 4A at 7.5 percent while bags in 4202.92.31 are on List 3 at 25 percent; nothing about the two products explains the gap. Only the note 20(f) enumeration answers it.

This is the one list whose rate changed after it took effect

List 3 is the only one of the four whose additional duty moved while the heading stayed the same. USTR imposed it at 10 percent from September 24, 2018 and raised it to 25 percent effective May 10, 2019, which is why the range carries a heading no other list needs: 9903.88.09, which reads “+ 10%” and covers note 20(f) or 20(g) goods exported before May 10, 2019 and entered on or after May 10 and before June 15, 2019. That heading is spent — its window closed in 2019 — but its existence is the reason a historical List 3 entry can legitimately show 10 percent. When reconciling old entries, check the entry date against the transition rather than assuming a filing error.

Twenty carve-outs, and the four that were never product-specific

9903.88.03 opens with the longest displacement clause of the four rate headings: twenty headings take precedence. Sixteen are List-3-specific exclusion headings from the 2019–2021 grant rounds, now expired. The remaining four — 9903.88.66, .67, .68 and .69 — are the cross-list exclusion headings that appear in every Section 301 rate heading's clause, and only the last of them still reaches current entries. So the operational reading of a twenty-item list is one item: confirm the entry date against 9903.88.69, and treat the other nineteen as a record of grants that have run out.

Headings that displace this one

The article description opens with an “Except as provided in headings” clause, so 20 headings take precedence over 9903.88.03. 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

Why is List 3 at 25 percent when it started at 10 percent?

USTR imposed the List 3 action at 10 percent effective September 24, 2018 and increased it to 25 percent effective May 10, 2019. The Chapter 99 heading number did not change. The schedule still carries the transition line — 9903.88.09, at “+ 10%” for note 20(f) or 20(g) goods exported before May 10, 2019 and entered before June 15, 2019 — as read from 2026 HTS Revision 15 on August 8, 2026, which is why a 2019 entry can correctly show 10 percent.

How do I tell whether my code is on List 3 or List 4A?

By which note enumerates the 8-digit subheading, not by the product. List 3 codes are enumerated in U.S. note 20(f) and pay 25 percent under 9903.88.03; List 4A codes are enumerated in U.S. note 20(s) and pay 7.5 percent under 9903.88.15. The 17.5-point gap between two goods in the same chapter is normal and follows the annex the code appeared in, so read the note rather than inferring from a similar product.

Does the second four-year review cover List 3?

USTR's May 6, 2026 initiation notice at 91 FR 24636 lists List 3 among the modifications to the two underlying actions that are currently in effect, but does not assign it to either the July 6, 2018 action or the August 23, 2018 action. That means no single action-specific termination date can be read across to List 3 from that notice. The 25 percent column is unchanged in 2026 HTS Revision 15 as of August 8, 2026.

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(e) and 20(f) 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.