Start with the HTS code, not only a product phrase
The Harmonized Tariff Schedule is the U.S. tariff schedule for imported merchandise. The international HS structure supplies the shared 4- and 6-digit product categories, then the United States subdivides them into 8-digit rate lines and 10-digit statistical reporting numbers. A product phrase such as "bag" or "footwear" is only a starting point; material, use, construction, and composition decide which legal heading and subheading should be reviewed.
Read the duty column before adding overlays
The HTS row gives the base duty treatment, including the Column 1 General rate, any listed special-program rate, and the Column 2 rate where applicable. That base row is not the whole landed-cost answer. Tariff Sentinel keeps three dimensions separate for each watched code: the official HTS base row, the country or trade-program overlay to review, and the date the source was checked. This avoids collapsing a current HTS rate, a China-origin review note, and a source-freshness warning into one overconfident number.
Column 2 is not a footnote: it is a different tariff schedule, and four countries sit in it
Almost every rate an importer sees quoted is the Column 1 General rate, and most tariff tools show nothing else. But the HTS carries a second, far higher rate column, and general note 3(b) — verified against the live USITC General Notes for 2026 HTS Revision 18 on September 5, 2026 — names exactly four countries and areas whose products take it: the Republic of Belarus, Cuba, North Korea, and the Russian Federation. The spread is not marginal. On HTS 3924.90.56 (household plastics) the Column 1 General rate is 3.4% and the Column 2 rate is 80% — 23.5 times higher. On 4202.92.31 (man-made-fibre travel bags) it is 17.6% against 65%; on 6404.20.40 (textile-upper footwear) 10% against 35%. The note also carries a footnote — "See U.S. note 30, subchapter III, chapter 99 and heading 9903.90.08 for additional duty treatment" — which routes a Column 2 origin into Chapter 99. Read against U.S. note 30 itself, that heading does not stack on the Column 2 rate; it replaces it for the subheadings the note enumerates, which the next section sets out. Column 2 is normally irrelevant, and then abruptly is not, because the trigger is country of origin rather than the product.
Heading 9903.90.08 replaces the Column 2 rate rather than adding to it
General note 3(b)'s footnote reads "for additional duty treatment," and the natural reading — a Chapter 99 surcharge stacked on the Column 2 rate — is the wrong one. U.S. note 30(a) to subchapter III of chapter 99, read from the USITC Chapter 99 notes file for 2026 HTS Revision 18 on September 5, 2026, says Russian-origin articles in the enumerated subheadings "shall be subject to a 35 percent ad valorem rate of duty in lieu of the rates of duty provided for such articles in column 2 of the HTSUS in chapters 1 to 97." Note 30(c) uses the identical "in lieu of" construction for heading 9903.90.09 at 70 percent. Both headings say so in their own rate cells: read live from the USITC export the same day, 9903.90.08 and 9903.90.09 leave Column 1 General and Special empty and print 35% and 70% in the Column 2 cell — the inverse of every other Chapter 99 heading this site publishes, where the additional duty lands in Column 1 and Column 2 is left alone. The two lists are disjoint and enumerated by 8-digit subheading, not by product family: the 553 8-digit subheadings enumerated in note 30(b) at 35 percent, and the 127 in note 30(d) at 70 percent, with no subheading on both lists. The 30(d) list is mostly iron, steel, aluminum and copper lines — chapters 72 to 81. Because it is a substitution, the direction of the effect is not fixed: where a chapters 1–97 Column 2 rate exceeds 35 percent, an enumerated Russian-origin entry pays less under 9903.90.08 than the Column 2 rate it displaces. Two things do not go away — antidumping, countervailing and other duties, fees and charges continue to apply alongside the 35 percent, and the heading reaches chapter 98 entries only through subheadings 9802.00.40, 9802.00.50, 9802.00.60 and heading 9802.00.80, and there only on the value the applicable subheading describes.
"Special" does not always mean Free — read the symbol, not the word
The Special subcolumn is usually read as a yes/no: eligible means free. It is not. A subheading can list more than one special rate, each tied to a program symbol defined in general note 3(c)(i), and some of those rates are duty-reducing rather than duty-eliminating. HTS 4202.92.31 is a live example: its Special subcolumn reads "Free (A,AU,BH,CL,CO,D,IL,JO,KR, MA,NP,OM,P,PA,PE,S,SG) 16.6% (E)" in the current USITC export retrieved September 5, 2026. The symbol E is the Caribbean Basin Economic Recovery Act, so a CBERA-eligible entry of that subheading is not free — it pays 16.6%, exactly 1.0 percentage point below the 17.6% Column 1 General rate. An importer who saw "Special: Free" and stopped reading would have under-declared by 16.6% of customs value. The rule: match your program's symbol to the specific rate that carries it, and confirm the rules of origin for that program before claiming it.
Add country of origin and program overlays
Country of origin can change the review path even when the HTS code stays the same. China-origin goods may require a Section 301 Chapter 99 check, steel and aluminum goods may require a Section 232 review, preference programs such as USMCA require rules-of-origin support, and AD/CVD orders can depend on product scope, country, producer, and exporter facts. Treat questions like "duty from China" as a duty-stack review, not as a simple country multiplier.
Watch the effective date and source freshness
A tariff notice can change treatment on a specific entry date, and an exclusion or review window can make the answer different for two shipments with the same HTS code. Saved-code alerts are useful because a code that looked safe last month can become expensive before the next shipment. The practical workflow is to save the code, keep the country and supplier facts with it, and re-check the official source text whenever the alert says a program or source page changed.
The three duty columns, read off three real HTS rows
| HTS subheading | Column 1 General | Special subcolumn (verbatim) | Column 2 | Column 2 vs General |
|---|---|---|---|---|
| 3924.90.56 — household plastics | 3.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 80% | 23.5× higher |
| 4202.92.31 — travel bags, of man-made fibres | 17.6% | Free (A,AU,BH,CL,CO,D,IL,JO,KR, MA,NP,OM,P,PA,PE,S,SG) 16.6% (E) | 65% | 3.7× higher |
| 6404.20.40 — textile-upper footwear, leather soles | 10% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | 3.5× higher |
| Countries taking Column 2 (general note 3(b)) | — | — | Republic of Belarus, Cuba, North Korea, Russian Federation | Four countries and areas, total |
Every rate below was re-read from the live USITC HTS export for the current release — 2026 HTS Revision 18 — on September 5, 2026, and is unchanged across seven consecutive revisions read on seven separate dates (Revision 12 read July 22, Revision 13 July 29, Revision 14 August 2, Revision 15 August 4, Revision 16 August 15, Revision 17 August 26). Column 1 General is the rate almost every tool quotes; the Special subcolumn is program-symbol dependent; Column 2 applies only to products of the four countries and areas named in general note 3(b), a list re-read against the current General Notes on September 5, 2026. Program overlays such as Section 301 stack on top of whichever column controls.
Two details in this table are easy to miss. First, 4202.92.31 lists a second special rate, "16.6% (E)" — symbol E is the Caribbean Basin Economic Recovery Act, so a CBERA-eligible entry pays 16.6%, not Free. Second, the general note 3(b) country list carries footnote 1/, "See U.S. note 30, subchapter III, chapter 99 and heading 9903.90.08 for additional duty treatment," and that heading substitutes for the Column 2 rates of chapters 1 to 97 rather than adding to them — 35 percent under note 30(a) across the subheadings note 30(b) enumerates, 70 percent under 9903.90.09 across those in note 30(d), both counted in the section above. None of the three codes above is on either list, checked against both lists on September 5, 2026, so the Column 2 rates in this table are the ones that would control. Confirm the controlling column, program symbol, and any Chapter 99 heading for your entry date before relying on a landed-cost figure.
FAQ
Which countries pay the Column 2 rate in the U.S. tariff schedule?
Four, as of the September 5, 2026 source check against the current USITC General Notes for 2026 HTS Revision 18: the Republic of Belarus, Cuba, North Korea, and the Russian Federation. General note 3(b) states that the Column 2 rates apply to products of those countries and areas "whether imported directly or indirectly," so transshipment through a third country does not by itself move an entry back to Column 1. The gap is large — on HTS 3924.90.56 Column 2 is 80% against a 3.4% Column 1 General rate — and the note's own footnote points to U.S. note 30 of subchapter III, chapter 99 and heading 9903.90.08, which for the subheadings that note enumerates charges 35 percent in lieu of the chapters 1 to 97 Column 2 rate rather than on top of it. Every other origin reads the Column 1 General rate or a Special-subcolumn rate it qualifies for.
What is HTS heading 9903.90.08, and does it add to the Column 2 rate?
It is the Chapter 99 heading that carries a 35 percent ad valorem rate of duty on articles the product of the Russian Federation classified in the 553 8-digit subheadings enumerated in U.S. note 30(b) to subchapter III of chapter 99. It does not add to the Column 2 rate: note 30(a), read from the USITC Chapter 99 notes file for 2026 HTS Revision 18 on September 5, 2026, imposes the 35 percent "in lieu of the rates of duty provided for such articles in column 2 of the HTSUS in chapters 1 to 97." Its companion, 9903.90.09, does the same at 70 percent across the 127 subheadings in note 30(d), mostly iron, steel, aluminum and copper lines in chapters 72 to 81; the two lists do not overlap. Both headings print their rate in the Column 2 cell and leave Column 1 General and Special empty in the live USITC export, which is why neither behaves like the Section 301 and Section 232 headings that add to Column 1. Antidumping, countervailing and other duties still apply alongside, and chapter 98 entries are reached only through subheadings 9802.00.40, 9802.00.50, 9802.00.60 and heading 9802.00.80.
How do I find the duty rate for a specific HTS code such as 4202.92.3131?
Read the 8-digit rate line, not the 10-digit statistical suffix. Duty is set at the 8-digit level — here 4202.92.31, Column 1 General 17.6% as retrieved from the USITC export on September 5, 2026 — while the 10-digit suffix (4202.92.3131) exists for statistical reporting and carries no separate rate. Then check three things the rate line alone does not tell you: whether your program symbol appears in the Special subcolumn and at what rate, whether your country of origin is one of the four general note 3(b) Column 2 countries, and whether the row's endnote routes to a Chapter 99 heading — 4202.92.31 endnotes to 9903.88.03, the Section 301 List 3 heading carrying an additional 25% on China-origin goods. The filed rate is the combination, not the first number you find.
What is an HTS code?
An HTS code is the U.S. import classification code used to organize merchandise, assign tariff rates, and collect import statistics. The first 4 and 6 digits follow the international HS structure, while the United States adds 8-digit rate lines and 10-digit statistical reporting numbers. The code should be selected from the legal HTS text, not guessed from a product nickname.
Is an HS code the same as an HTS code?
No. HS and HTS codes overlap at the first six digits because both use the international Harmonized System, but U.S. import entries use HTS numbers with U.S.-specific 8- and 10-digit detail. Export Schedule B numbers can also share the first six digits but differ at the U.S. statistical level.
How do I find the HTS code for a product?
Start with the product's material, use, construction, and composition, then search the current USITC HTS and read the heading, subheading, notes, and duty columns. Compare likely candidates rather than stopping at the first keyword match. For a filing decision, confirm the classification with a licensed customs broker, trade counsel, or CBP ruling.
Why can duty from China differ from the same HTS code from another country?
The base HTS duty may be the same, but country-origin programs can add or remove duty layers. A China-origin shipment may need Section 301 review, while a Mexico-origin shipment may need USMCA eligibility documentation, and another country may raise AD/CVD scope questions. Always pair the HTS code with origin, supplier facts, and entry date.
Does an import-duty calculator include AD/CVD automatically?
It should not treat AD/CVD as an automatic percentage from the HTS code alone. AD/CVD scope is usually controlled by the order text, product description, country, and producer/exporter facts. A calculator can flag possible risk and link official sources, but final coverage and cash-deposit treatment need source and broker review.
Can this replace a customs broker?
No. It provides source-linked estimates and monitoring, not binding customs advice.
Why do rates differ by country?
Country of origin can trigger trade-remedy overlays or preference programs. Eligibility depends on rules and documents.
Sources verified for this guide
- USITC: About the Harmonized Tariff Schedule (retrieved Jun 4, 2026)
- USITC: Harmonized Tariff Information (retrieved Jun 4, 2026)
- USITC FAQ: Are export Schedule B numbers the same as import HTS numbers? (retrieved Jun 4, 2026)
- USTR: China Section 301 tariff actions and exclusion process (retrieved Jun 4, 2026)
- CBP: Trade Remedies (retrieved Jun 4, 2026)
- Commerce ACCESS — AD/CVD case records and scope filings (retrieved Jun 4, 2026)
- USITC HTS General Notes (current release) — general note 3(b) Column 2 country list and 3(c)(i) special-program symbol legend (retrieved Aug 5, 2026)
- USITC HTS export API — live Column 1 General, Special, and Column 2 rows for 3924.90.56, 4202.92.31, and 6404.20.40 (retrieved Aug 15, 2026)
- USITC HTS Chapter 99 notes (current release) — U.S. note 30(a)-(d) to subchapter III: the "in lieu of" Column 2 substitution and the 553 / 127 enumerated subheadings (retrieved Aug 15, 2026)
- USITC HTS export API — live rate cells for headings 9903.90.08 and 9903.90.09 (Column 1 General empty, Column 2 35% and 70%) (retrieved Aug 15, 2026)
- USITC HTS current-release endpoint — 2026 HTS Revision 18 (retrieved Sep 5, 2026)
Last verified: Sep 5, 2026. The program rules, review windows, Chapter 99 references, and monitoring caveats above were checked against the cited official sources on that date. Always confirm the controlling source text for your specific code and entry date before filing or sourcing decisions.
Use this guide with a saved code
The safest workflow is to pair the concept in this guide with a concrete HTS code, country of origin, supplier facts, and planned entry date. That keeps the discussion anchored in official source text instead of generic tariff commentary.
When a saved-code alert fires, use the guide to decide which question to ask first: whether the HTS code is still appropriate, whether a trade-remedy overlay applies, whether an exclusion or preference program changes treatment, or whether the issue needs broker review before filing.