Chapter 99 HS Codes: Chapter 99 Commodities
CHAPTER DEFINITION & SCOPE
HS Chapter 99 of the WCO Harmonized System covers chapter 99 commodities. It groups 12 4-digit WCO headings and 86 6-digit subheadings under the official 2026 customs nomenclature [USITC HTS 2026].
Chapter
Ch 99
Headings
12 Headings
Subheadings
86 HS6
US Tariff Status
Active 2026
Chapter 99 4-Digit Headings Directory
| Heading | WCO Heading Description | Subheading Count | Directory Link |
|---|---|---|---|
| Heading 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 | 1 subheadings | Browse Heading 9901 → |
| Heading 9902 | Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) | 18 subheadings | Browse Heading 9902 → |
| Heading 9903 | Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter | 29 subheadings | Browse Heading 9903 → |
| Heading 9904 | Beef, provided for in subheadings 0201.10.50, 0201.20.80, 0201.30.80, 0202.10.50, 0202.20.80 or 0202.30.80 | 12 subheadings | Browse Heading 9904 → |
| Heading 9908 | Eligible products of Israel under the terms of note 1 to this subchapter | 3 subheadings | Browse Heading 9908 → |
| Heading 9915 | Goods described in U.S. note 2 to this subchapter | 8 subheadings | Browse Heading 9915 → |
| Heading 9917 | Goods of Peru, under the terms of general note 32 to the tariff schedule | 1 subheadings | Browse Heading 9917 → |
| Heading 9918 | Goods of Colombia, under the terms of general note 34 to the tariff schedule | 4 subheadings | Browse Heading 9918 → |
| Heading 9919 | Goods of Panama, under the terms of general note 35 to the tariff schedule | 4 subheadings | Browse Heading 9919 → |
| Heading 9920 | Goods of Korea, under the terms of general note 33 to the tariff schedule | 3 subheadings | Browse Heading 9920 → |
| Heading 9921 | Parts of air conditioning machines of heading 8415 (provided [for] in subheading 8415.90.80), including parts of those machines in which the humidity cannot be separately controlled | 1 subheadings | Browse Heading 9921 → |
| Heading 9922 | Goods entered under the provisions of the US-Mexico-Canada Agreement in general note 11 | 2 subheadings | Browse Heading 9922 → |
Chapter 99 Subheading Sample & MFN Duty Rates
| HS Code | Subheading Description | Heading | Action |
|---|---|---|---|
| 9901.00 | 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 | 9901 | View 9901.00 → |
| 9902.01 | Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) | 9902 | View 9902.01 → |
| 9902.02 | Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) | 9902 | View 9902.02 → |
| 9902.03 | Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) | 9902 | View 9902.03 → |
| 9902.04 | Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) | 9902 | View 9902.04 → |
| 9902.05 | Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) | 9902 | View 9902.05 → |
| 9902.06 | Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) | 9902 | View 9902.06 → |
| 9902.07 | Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) | 9902 | View 9902.07 → |
| 9902.08 | Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) | 9902 | View 9902.08 → |
| 9902.09 | Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) | 9902 | View 9902.09 → |
| 9902.10 | Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) | 9902 | View 9902.10 → |
| 9902.11 | Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) | 9902 | View 9902.11 → |
| 9902.12 | Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) | 9902 | View 9902.12 → |
| 9902.13 | Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) | 9902 | View 9902.13 → |
| 9902.14 | Frozen, boiled glutinous corn (other than sweet corn), not reduced in size (provided for in subheading 0710.80.70) | 9902 | View 9902.14 → |
EXPERT CLASSIFICATION PRO TIPS
Common Pitfalls When Classifying Chapter 99 Goods
- Always review WCO Section and Chapter Legal Notes before assigning 4-digit headings.
- Distinguish carefully between unprocessed raw materials and further prepared or processed articles.
- Verify Partner Government Agency (PGA) flags for agriculture, food, or chemical items.
- Cross-reference official CBP CROSS rulings for binding precedents on mixed or composite goods.
Official Primary Sources & Authority References
USITC HTS Chapter 99 Tariff ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
Customs Rulings Online Search System for Chapter 99 binding classification precedents.
WCO HS Nomenclature ↗
World Customs Organization international 6-digit Harmonized System backbone standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau trade statistics and Schedule B concordance portal.
Chapter 99 Frequently Asked Questions (FAQ)
What commodities are covered under HS Chapter 99?
Chapter 99 (Chapter 99 Commodities) covers WCO Harmonized System 4-digit headings from 9901 upward, encompassing primary goods, raw materials, and manufactured articles within this nomenclature section.
How many 4-digit headings exist in HS Chapter 99?
Chapter 99 contains 12 official 4-digit WCO headings and 86 6-digit tariff subheadings.
What is the US general import duty range for Chapter 99 commodities?
Base customs duties under Chapter 99 range from 0.0% (Duty-Free) up to representative MFN rate limits depending on 10-digit HTS statistical suffix extensions.
Do Section 301 China tariffs apply to Chapter 99 imports?
Section 301 tariffs depend on specific 8-digit HTS subheadings. Importers must verify if their exact HTS code appears on USTR Lists 1 through 4A.
Are Partner Government Agency (PGA) permits required for Chapter 99?
PGA message-set flags (such as FDA, USDA APHIS, EPA, or CITES) apply conditionally depending on the commodity classification within Chapter 99.
How are products classified between adjacent headings in Chapter 99?
Classification follows WCO General Rules of Interpretation (GRI) 1 through 6, prioritizing specific heading terms over general descriptions.
Can Chapter 99 goods enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in USMCA member states (US, Mexico, Canada) or FTA partners enter duty-free under SPI code P, KR, AU, or CL with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Chapter 99 shipments?
Eligible commercial shipments valued at $800 USD or less imported by one person on one day may enter duty-free under 19 U.S.C. 1321.
What documents are required for formal entry of Chapter 99 goods?
Commercial Invoice, Packing List, Bill of Lading/Air Waybill, and entry summary CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer obtain a binding CBP ruling for Chapter 99?
Importers may submit an e-Ruling application under 19 CFR Part 177 to CBP National Commodity Specialist Division.