What does HTS Chapter 99 cover?

Chapter 99 covers temporary legislation. It contains 1,000 HTS lines at the 10-digit classification level. Products in this chapter are assigned codes starting with 9901, 9902.

How many HTS codes are in Chapter 99?

Chapter 99 (Temporary Legislation) contains 1,000 HTS tariff lines, ranging from 4-digit headings to fully-specified 10-digit codes.

What are the general duty rates in Chapter 99?

General (MFN) duty rates for Chapter 99 range from Free to 12.7%. The exact rate depends on the 10-digit HTS code. Products may qualify for reduced or free rates under trade agreements such as USMCA, CAFTA-DR, or other FTAs — these are listed in the Special Rates column.

Do products in Chapter 99 face Section 301 tariffs?

Yes, selected products in Chapter 99 carry Section 301 tariffs on imports from China. Affected headings include 9901, 9902. The surcharge rate varies by product; check each 10-digit code for the specific amount.

Are there reciprocal tariffs in Chapter 99?

Yes, some products in Chapter 99 are subject to reciprocal tariffs following the February 2026 SCOTUS ruling. These are applied on top of the MFN base rate. Use TariffCenter's Duty Calculator to see the full stacked rate for any specific code and country of origin.

How do I calculate the landed cost for a Chapter 99 product?

To calculate landed cost: (1) find the correct 10-digit HTS code below, (2) enter it in TariffCenter's free Import Duty Calculator with the country of origin and declared value, (3) the calculator applies all active layers — MFN base rate, Section 301, reciprocal tariffs, and Merchandise Processing Fee — and returns the total landed cost in seconds.

Chapter 99

Temporary Legislation

Name: HTS Chapter 99 Tariff Codes — Temporary Legislation
Creator: TariffCenter

By TariffCenter Research Team · Updated 2026-02-07 · Source: USITC Harmonized Tariff Schedule

At a glance

Chapter 99 contains 1,000 HTS lines covering temporary legislation. General U.S. duty rates: Free to 12.7%. Section 301 surcharges apply on selected lines for imports from China. Reciprocal tariffs apply following the February 2026 SCOTUS ruling.

← Ch. 98

9901 — Ethyl alcohol (provided for in subheadings 2207.10.60 and 2207.20) or any mixture containing such ethyl alcohol (provided for in heading 2710 or 3824) if such ethyl alcohol or mixture is to be used as a fuel or in producing a mixture of gasoline and alcohol, a mixture of a special fuel and alcohol, or any other mixture to be used as fuel (including motor fuel provided for in subheading 2710.12.15, 2710.19.16, 2710.19.24 or 2710.20.15), or is suitable for any such uses

Heading 9901 contains 2 HTS lines. General U.S. duty rates: —. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

9901.00.50

Ethyl alcohol (provided for in subheadings 2207.10.60 and 2207.20) or any mixture containing such ethyl alcohol (provided for in heading 2710 or 3824) if such ethyl alcohol or mixture is to be used as a fuel or in producing a mixture of gasoline and alcohol, a mixture of a special fuel and alcohol, or any other mixture to be used as fuel (including motor fuel provided for in subheading 2710.12.15, 2710.19.16, 2710.19.24 or 2710.20.15), or is suitable for any such uses

14.27¢/ liter

301: 25%Recip: 10%hts_special: No change (A) Free (CA,IL, MX) See U.S. note 3 to this sub- chapter (E) See U.S. note 3(e) (CO,PE)

9901.00.52

Ethyl tertiary-butyl ether (provided for in subheading 2909.19.18) and any mixture containing ethyl tertiary-butyl ether

5.99¢/ liter

301: 25%Recip: 10%hts_special: No change (A,E) Free (CA,IL, MX) See U.S. note 3(e) (CO,PE)

HS Code	Description	General Rate	Special Rates
9901.00.50	Ethyl alcohol (provided for in subheadings 2207.10.60 and 2207.20) or any mixture containing such ethyl alcohol (provided for in heading 2710 or 3824) if such ethyl alcohol or mixture is to be used as a fuel or in producing a mixture of gasoline and alcohol, a mixture of a special fuel and alcohol, or any other mixture to be used as fuel (including motor fuel provided for in subheading 2710.12.15, 2710.19.16, 2710.19.24 or 2710.20.15), or is suitable for any such uses	14.27¢/ liter	301: 25%Recip: 10%hts_special: No change (A) Free (CA,IL, MX) See U.S. note 3 to this sub- chapter (E) See U.S. note 3(e) (CO,PE)
9901.00.52	Ethyl tertiary-butyl ether (provided for in subheading 2909.19.18) and any mixture containing ethyl tertiary-butyl ether	5.99¢/ liter	301: 25%Recip: 10%hts_special: No change (A,E) Free (CA,IL, MX) See U.S. note 3(e) (CO,PE)

9902 — Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70)

Heading 9902 contains 998 HTS lines. General U.S. duty rates: Free–12.7%. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

9902.01.01

Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70)

Free

HS Code	Description	General Rate	Special Rates
9902.01.01	Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.02	Mustard seed oil and its fractions, other than crude, not denatured, not chemically modified (provided for in subheading 1514.99.90).	Free	301: 25%Recip: 10%hts_special: No change
9902.01.03	Cocoa powder, not containing added sugar or other sweetening matter (provided for in subheading 1805.00.00)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.04	Artichokes, prepared or preserved by vinegar or acetic acid (provided for in subheading 2001.90.25)	7.2%	301: 25%Recip: 10%hts_special: No change
9902.01.05	Pepperoncini, prepared or preserved by vinegar or acetic acid and presented in glass jars (provided for in subheading 2001.90.38)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.06	Pepperoncini, prepared or preserved by vinegar or acetic acid and presented in containers other than glass jars (provided for in subheading 2001.90.38)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.07	Olives, green in color, stuffed with minced pimiento, the foregoing in brine and presented in glass containers, other than place packed (provided for in subheading 2005.70.25)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.08	Pimientos, prepared or preserved otherwise than by vinegar or acetic acid, not frozen (provided for in subheading 2005.99.50)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.09	Pepperoncini, prepared or preserved otherwise than by vinegar or acetic acid, not frozen (provided for in subheading 2005.99.55)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.10	Artichokes, prepared or preserved otherwise than by vinegar or acetic acid, not frozen (provided for in subheading 2005.99.80)	12.7%	301: 25%Recip: 10%hts_special: No change
9902.01.11	Strawberries, brined and then oven-dried or tunnel-dried, the foregoing infused with sugar (provided for in subheading 2008.80.00)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.12	Edible powder containing conjugated linoleic acid (CAS Nos. 2540-56-9 and 2420-56-6) containing over 10 percent by weight of milk solids (provided for in subheading 2106.90.82)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.13	Gum containing nicotine and containing synthetic sweetening agents (e.g., saccharin) instead of sugar (provided for in subheading 2106.90.98)	5.8%	301: 25%Recip: 10%hts_special: No change
9902.01.14	Coconut water juice blends, not from concentrate, packaged for retail sale (provided for in subheading 2009.90.40).	Free	301: 25%Recip: 10%hts_special: No change
9902.01.15	Coconut water, not from concentrate, not containing added sugar or other sweetening matter, packaged for retail sale in paper-based cartons (provided for in subheading 2009.89.70)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.16	Coconut water not from concentrate, flavored, packaged for retail sale (provided for in subheading 2009.89.70)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.17	Coconut water, not from concentrate, not containing added sugar or other sweetening, certified by the importer as from conventionally grown (non-organic) coconuts, packaged for retail sale in 500 milliliter polyethylene terephthalate bottles (provided for in subheading 2009.89.70)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.18	Light oil fractions containing more than 50 percent by weight of isododecane (CAS No. 93685-81-5) (provided for in subheading 2710.12.90)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.19	Medium oil fractions containing more than 50 percent by weight of isohexadecane (CAS No. 93685-80-4) (provided for in subheading 2710.19.90)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.20	Sodium, containing more than 200 ppm of calcium (CAS No. 7440-23-5) (provided for in subheading 2805.11.00)	2.5%	301: 25%Recip: 10%hts_special: No change
9902.01.21	Sodium, containing not more than 200 ppm of calcium (CAS No. 7440-23-5) (provided for in subheading 2805.11.00)	0.7%	301: 25%Recip: 10%hts_special: No change
9902.01.22	Nitrosylsulfuric acid (CAS. No. 7782-78-7) (provided for in subheading 2811.19.61)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.23	Hypophosphorous acid 50% (phosphinic acid) (CAS No. 6303-21-5) (provided for in subheading 2811.19.61)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.24	Sulfamic acid (CAS No. 5329-14-6) (provided for in subheading 2811.19.61)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.25	Dihydrogen hexafluorozirconate(2-) (Hexafluorozirconic acid) (CAS No. 12021-95-3) (provided for in subheading 2811.19.61)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.26	Dioxosilane (Silicon dioxide amorphous) (CAS No. 7631-86-9) entirely spherical micro-spheres of mean particle size of 0.005 mm or smaller, uniform particle size with a uniformity coefficient of 1.65 or less, trace metal impurities less than 70 ppm, specific electrical resistance of 50,000 Ohm cm (provided for in subheading 2811.22.10)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.27	Dioxosilane (Silicon dioxide amorphous) (CAS No. 7631-86-9) entirely spherical micro-spheres of mean particle size of between 0.007 and 0.020 mm, uniform particle size with a uniformity coefficient of 1.65 or less, trace metal impurities less than 70 ppm, specific electrical resistance of 50,000 Ohm cm (provided for in subheading 2811.22.10)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.28	Dioxosilane (Silicon dioxide amorphous) (CAS No. 7631-86-9) presented in the form of entirely spherical micro-spheres, certified by the importer as having a mean particle size of between 0.046 and 0.054 mm, uniform particle size with a uniformity coefficient of 1.65 or less and specific electrical resistance of 50,000 Ohm cm or more (provided for in subheading 2811.22.10)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.29	Silicon dioxide amorphous, certified by the importer as comprising entirely spherical micro-spheres with mean particle size of 28 to 45 micrometers (µm) and surface area 600 to 800 m²/g (CAS No. 7631-86-9) (provided for in subheading 2811.22.10)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.30	Amorphous silicon dioxide micro-spheres of mean particle size of 0.050-0.100 mm, and specific electrical resistance of 50,000 Ohm cm or more (CAS No. 7631-86-9) (provided for in subheading 2811.22.10)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.31	Amorphous silicon dioxide micro-spheres of mean particle size 0.003-0.018 mm, linseed oil absorption 30-40 ml/g, surface area less than 80 m²/g, and pore volume less than 0.1 ml/g (CAS No. 7631-86-9) (provided for in subheading 2811.22.10)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.32	Entirely spherical silicon dioxide micro-spheres, certified by the importer as having mean particle size of 3 to 18 micrometers (µm), linseed oil absorption 150 to 400 ml/g, microbial count less than 100 cfu/g, mold count less than 100 cfu/g, heavy metals less than 20 ppm, surface area 300 to 800 m²/g and pore volume of 0.8 to 2.5 ml/g (CAS No. 7631-86-9) (provided for in subheading 2811.22.10)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.33	Thionyl chloride (CAS No. 7719-09-7) (provided for in subheading 2812.17.00)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.34	Chromium(III) oxide (CAS No. 1308-38-9) (provided for in subheading 2819.90.00)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.35	Iron(III) oxide (Pigment red 101) (CAS No. 1309-37-1) (provided for in subheading 2821.10.00)	2.1%	301: 25%Recip: 10%hts_special: No change
9902.01.36	Hydroxylamine (CAS No. 7803-49-8) (provided for in subheading 2825.10.00)	2.7%	301: 25%Recip: 10%hts_special: No change
9902.01.37	Hydroxylamine sulfate (bis(hydroxylammonium) sulfate) (CAS No. 10039-54-0) (provided for in subheading 2825.10.00)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.38	Hydrazine, 64 percent solution in water (CAS No. 302-01-2) (provided for in subheading 2825.10.00)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.39	Germanium dioxide, powder form (CAS No. 1310-53-8) (provided for in subheading 2825.60.00)	Free	301: 25%Recip: 10%hts_special: No change
9902.01.40	Tin(IV) oxide (stannic oxide) (Dioxostannane) (CAS No. 18282-10-5) (provided for in subheading 2825.90.20)	Free	301: 25%Recip: 10%hts_special: No change