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Documents & Codes

Chapter 99

When the president imposes special tariffs (like IEEPA), they get added to your entry as extra line items under "Chapter 99" of the tariff schedule. These are the lines that stack on top of your product's normal duty rate. For IEEPA refunds, CBP needs to strip these Chapter 99 lines off your entries and recalculate what you actually owe. Codes like 9903.01.24 (China fentanyl tariff) and 9903.01.25 (reciprocal baseline) are the ones being removed.

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Referenced in