Question 1

What is the total import duty on HS 9903.04.55 from China in 2026?

Accepted Answer

Importing HS 9903.04.55 (gin, in containers each holding not over 3.8 liters (provided for in subheading 2208.50)) from China in 2026 faces an estimated total of 235%: 200% MFN base, plus 25% Section 301 (China), 10% Section 122 Surcharge. Use the free duty calculator to stack MPF/HMF and get a per-shipment landed cost.

Question 2

Does HS 9903.04.55 qualify for USMCA treatment from Mexico or Canada?

Accepted Answer

USMCA-qualifying goods under HS 9903.04.55 from Mexico or Canada are exempt from the Section 122 reciprocal surcharge and Section 301 tariffs, leaving only the 200% MFN base rate. Goods must meet the applicable USMCA rule of origin to claim the preference.

Question 3

Can I claim a duty refund on past imports of HS 9903.04.55?

Accepted Answer

Importers who paid IEEPA-based reciprocal duties on HS 9903.04.55 before the February 2026 SCOTUS ruling may be eligible for a refund through CBP's CAPE portal. Eligibility depends on your entry dates, liquidation status, and whether your goods were covered by the struck-down tariff actions. Use the free refund estimator to check.

Origin	MFN Base	Stacked Programs	Est. Total
China	200%	301 +25%S122 +10%	235%
Mexico (USMCA)	200%	None	200%
Canada (USMCA)	200%	None	200%
Vietnam	200%	S122 +10%	210%
Germany (EU)	200%	S122 +10%	210%
India	200%	S122 +10%	210%
South Korea	200%	S122 +10%	210%

9903.04.55

Frequently Asked Questions

What is the total import duty on HS 9903.04.55 from China in 2026?

Does HS 9903.04.55 qualify for USMCA treatment from Mexico or Canada?

Can I claim a duty refund on past imports of HS 9903.04.55?

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