The exemption codes:
Exemptions
The following HTSUS headings apply to products that are exempted from the additional 10% ad valorem duty under heading 9903.03.01:
9903.03.02: Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026.
9903.03.03: Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS.
9903.03.04: Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS. The agricultural products described in subdivision (aa)(iii) are:
(1) Etrogs (classifiable in subheading 0805.90.01);
(2) Tropical fruit, nesoi, frozen, whether or not previously steamed or boiled (classifiable in subheading 0811.90.80);
(3) Date palm branches, Myrtus branches or other vegetable material, for religious purposes only (classifiable in subheading 1404.90.90);
(4) Bread, pastry, cakes, biscuits and similar baked products nesoi, and puddings, whether or not containing chocolate, fruit, nuts or confectionery, for religious purposes only (classifiable in subheading 1905.90.10);
(5) Bakers’ wares, communion wafers, sealing wafers, rice paper and similar products, nesoi, for religious purposes only (classifiable in subheading 1905.90.90);
(6) Acai (classifiable in subheading 2008.99.21);
(7) Citrus juice of any single citrus fruit (other than orange, grapefruit or lime), of a Brix value not exceeding 20, concentrated, unfermented, except for lemon juice (classifiable in subheading 2009.31.60);
(8) Coconut water or juice of acai (classifiable in subheading 2009.89.70);
(9) Coconut water juice blends, not from concentrate, packaged for retail sale (classifiable in subheading 2009.90.40);
(10) Acai preparations for the manufacture of beverages (classifiable in subheading 2106.90.99); and
(11) Essential oils other than those of citrus fruit, nesoi, for religious purposes only (classifiable in subheading 3301.29.51).
Filers must ensure that all supporting documentation that substantiates the intended use of the product, where applicable, is kept on file for recordkeeping purposes.
9903.03.05: Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS.
Filers must ensure that all supporting documentation that substantiates the intended use of the product, where applicable, is kept on file for recordkeeping purposes.
9903.03.06: Articles of iron or steel, derivative articles of iron or steel, articles of aluminum, derivative articles of aluminum, passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks and parts of passenger vehicles and light trucks, semiconductor articles, semi-finished copper and intensive copper derivative products, wood products, or medium- and heavy-duty vehicles and buses or medium- and heavy-duty vehicle parts, of any country, as provided for in subdivision (aa)(v) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS.
9903.03.07: Articles the product of Canada, entered free of duty under the United States-Mexico-Canada Agreement.
9903.03.08: Articles the product of Mexico, entered free of duty under the United States-Mexico-Canada Agreement.
9903.03.09: Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua that meet the rules of origin under the Dominican Republic-Central America Free Trade Agreement.
9903.03.10: Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering.
9903.03.11: Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds.
