Chapter 99 (HTSUS)
Also called: chapter 99 provisions · 99 codes
A chapter of the US tariff schedule that holds temporary legislation and temporary modifications, such as Section 301, Section 232 and other additional duties, as well as certain quota provisions. A chapter 99 number is reported in addition to the regular HTS number for the product.
In practice
Missing a chapter 99 line on an entry means underpaying additional duties, which CBP treats as a compliance failure with possible penalties.
Applies to: 
USA
Related terms
- HTS
- The US tariff schedule, maintained by the US International Trade Commission and applied by CBP. Rates are set at eight digits and a ten-digit…
- Section 301 duties
- Additional US duties imposed under Section 301 of the Trade Act of 1974 in response to trade practices of a foreign country judged unreasonable or…
- Section 232 duties
- Additional US duties imposed under Section 232 of the Trade Expansion Act of 1962 on imports found to threaten national security, notably steel,…
- Entry summary
- The US filing that provides the full data for an import, including HTS numbers, values, origin and duties, and accompanies the deposit of estimated…