HS Heading 9823 : Goods entered under the provisions of the US-Mexico-Canada Agreement under general note 11 to the tariff schedule
HEADING DEFINITION & DISAMBIGUATION
HS Heading 9823 encompasses goods entered under the provisions of the us-mexico-canada agreement under general note 11 to the tariff schedule. It classifies 12 6-digit WCO subheadings within Chapter 98 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 9823
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 9823.01 | Goods provided for in subheading 0401.40.25, 0401.50.25, 0403.90.16, 2105.00.20 or 2209.99.28, Goods of Mexico or goods of the United States provided for in note 1(a) to this subchapter | 98 | View 9823.01 Package → |
| 9823.02 | Goods provided for in subheading 0402.10.50 or 0402.21.25, Goods of Mexico or goods of the United States provided for in note 2(a) to this subchapter | 98 | View 9823.02 Package → |
| 9823.03 | Goods provided for in subheading 0401.50.70, 0402.21.90, 0403.90.65, 0403.90.78, 0405.10.20, 0405.20.30, 0405.20.70, 0405.90.20, 2106.9026 or 2106.90.36, Goods of Mexico or goods of the United States provided for in note 3(a) to this subchapter | 98 | View 9823.03 Package → |
| 9823.04 | Goods provided for in subheading 0406.10.08, 0406.10,18, 0406.10.28, 0406.10.38, 0406.10.48, 0406.10.58, 0406.10.68, 0406.10.78, 0406.10.88, 0406.20.28, 0406.20.33, 0406.20.39, 0406.20. 48, 0406.20.53, 0406.20.63, 0406.20.67, 0406.20. 71, 0406.20.75, 0406.20.79, 0406.20.83, 0406.20.87, 0406.20.91, 0406.30.18, 0406.30.28, 0406.30,38, 0406.30.48, 0406.30.53, 0406.30.63, 0406.30.67, 0406.30.71, 0406.30.75, 0406.30.79, 0406.30.83, 0406.30.87, 0406.30.91, 0406.40.70, 0406.90.12, 0406.90.18, 0406.90.32, 0406.90.37, 0406.90.42, 0406.90.48, 0406.90.54, 0406.90.68, 0406.90. 74, 0406.90. 78, 0406.90. 84, 0406.90.88. 0406.90.92, 0406.90.94, 0406.90.97 or 0406.90.36, Goods of Mexico or goods of the United States provided for in note 4(a) to this subchapter | 98 | View 9823.04 Package → |
| 9823.05 | Goods provided for in subheading 0402.21.50, 0402.29.50, 2309.90.28 or 2309.90.48, Goods of Mexico or goods of the United States provided for in note 5(a) to this subchapter | 98 | View 9823.05 Package → |
| 9823.06 | Goods provided for in subheading 0403.20.50, 0403.90.45, 0403.90.55, 0403.90.95, 0404.10.15, 0404.10.90 or 0404.90.50, Goods of Mexico or goods of the United States provided for in note 6(a) to this subchapter | 98 | View 9823.06 Package → |
| 9823.07 | Goods provided for in subheading 0403.20.50, 0403.90.45, 0403.90.55, 0403.90.95, 0404.10.15, 0404.10.90 or 0404.90.50, Goods provided for in subheading 0402.91.70, 0402.91.90, 0402.99.45, 0402.99.55 or 0402.99.90, Goods of Mexico or goods of the United States provided for in note 7(a) to this subchapter | 98 | View 9823.07 Package → |
| 9823.08 | Goods provided for in subheading 1704.90.58, 1806.20.26, 1806.20.28, 1806.20.36, 1806.20.38, 1806.20.82, 1806.20.82, 1806.20.83, 1806.20.87, 1806.20.89, 1806.32.06, 1806.32.08, 1806.32.16, 1806.32.18, 1806.32.70, 1806.32.80, 1806.90.08, 1806.90.10, 1806.90.18, 1806.90.20, 1806.90.28, 1806.90.30, 1901.10.16, 1901.10.26, 1901.10.36, 1901.10.44, 1901.10.56, 1901.10.66, 1901.20.15, 1901.20.50, 1901.90.62, 1901.90.65, 2105.00.40, 2106.90.09, 2106.90.66 or 2106.90.87, Goods of Mexico or goods of the United States provided for in note 8(a) to this subchapter | 98 | View 9823.08 Package → |
| 9823.09 | Goods provided for in subheading 1701.12.50, 1701.13.50, 1701.14.50, 1701.91.30, 1701.99.50 or 1702.90.20, Goods provided for in note 9(a) to this subchapter | 98 | View 9823.09 Package → |
| 9823.10 | Goods provided for in subheading 1701.91.48, 1701.91.58, 1702.20.28, 1702.30.28, 1702.40.28, 1702.60.28, 1702.90.58, 1702.90.68, 1704.90.68, 1704.90.78, 1806.10.15, 1806.10.28, 1806.10.38, 1806.10.55, 1806.10.75, 1806.20.73, 1806.20.77, 1806.20.94, 1806.20.98, 1806.90.39, 1806.90.49, 1806.90.59, 1901.10.76, 1901.20.25, 1901.20.35, 1901.20.60, 1901.20.70, 1901.90.68, 1901.90.71, 2101.12.38, 2101.12.48, 2101.12.58, 2101.20.38, 2101.20.48, 2101.20.58, 2103.90.78, 2106.90.46, 2106.90.72, 2106.90.76, 2106.90.80,2106.90.91, 2106.90.94, 2106.90.97 or 3006.93.20, Goods provided for in note 10(a) to this subchapter | 98 | View 9823.10 Package → |
| 9823.52 | Goods imported from Canada, as provided in note 11(a), Apparel goods as provided in note 11(a)(I), Cotton or man-made fiber apparel as provided in note 11(a)(I)(A) to this subchapter | 98 | View 9823.52 Package → |
| 9823.53 | Goods of Mexico as provided for in note 11(b), Apparel goods as provided for in note 11(b)(i), Cotton or man-made fiber apparel as provided for in note 11(b)(I)(B) | 98 | View 9823.53 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 9823
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 9823 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 9823 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.
Heading 9823 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 9823?
HS Heading 9823 covers Goods entered under the provisions of the US-Mexico-Canada Agreement under general note 11 to the tariff schedule, grouping 12 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 9823?
Subheadings under Heading 9823 range from 9823.11 to 9823.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 9823?
US MFN general duty rates for Heading 9823 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 9823?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 9823?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 9823?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 9823 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 9823?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 9823?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 9823?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.