HS 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
HEADING DEFINITION & DISAMBIGUATION
HS Heading 9904 encompasses beef, provided for in subheadings 0201.10.50, 0201.20.80, 0201.30.80, 0202.10.50, 0202.20.80 or 0202.30.80. It classifies 12 6-digit WCO subheadings within Chapter 99 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 9904
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 9904.02 | If entered during the effective period of safeguards based upon value, Carcasses and half-carcasses and other cuts with bone in, Fresh or chilled, provided for in subheadings 0201.10.50 or 0201.20.80, Valued less than 25¢/kg | 99 | View 9904.02 Package → |
| 9904.04 | Beef, provided for in subheadings 0201.10.50, 0201.20.80, 0201.30.80, 0202.10.50, 0202.20.80 or 0202.30.80, If entered during the effective period of safeguards based upon value, Valued less than 20¢/liter | 99 | View 9904.04 Package → |
| 9904.05 | If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture, Provided for in subheading 2106.90.87 | 99 | View 9904.05 Package → |
| 9904.06 | Beef, provided for in subheadings 0201.10.50, 0201.20.80, 0201.30.80, 0202.10.50, 0202.20.80 or 0202.30.80, If entered during the effective period of safeguards based upon value, Valued $2.35/kg or more but less than $2.65/kg | 99 | View 9904.06 Package → |
| 9904.12 | If entered during the effective period of safeguards based upon value, In shell, provided for in subheading 1202.41.80, Valued less than 5¢/kg | 99 | View 9904.12 Package → |
| 9904.17 | Beef, provided for in subheadings 0201.10.50, 0201.20.80, 0201.30.80, 0202.10.50, 0202.20.80 or 0202.30.80, If entered during the effective period of safeguards based upon value, Valued less than 5¢/kg | 99 | View 9904.17 Package → |
| 9904.18 | Beef, provided for in subheadings 0201.10.50, 0201.20.80, 0201.30.80, 0202.10.50, 0202.20.80 or 0202.30.80, If entered during the effective period of safeguards based upon value, Valued less than 5¢/kg | 99 | View 9904.18 Package → |
| 9904.19 | Beef, provided for in subheadings 0201.10.50, 0201.20.80, 0201.30.80, 0202.10.50, 0202.20.80 or 0202.30.80, If entered during the effective period of safeguards based upon value, Valued less than 65¢/kg | 99 | View 9904.19 Package → |
| 9904.20 | Beef, provided for in subheadings 0201.10.50, 0201.20.80, 0201.30.80, 0202.10.50, 0202.20.80 or 0202.30.80, If entered during the effective period of safeguards based upon value, Valued less than 5¢/kg | 99 | View 9904.20 Package → |
| 9904.21 | Beef, provided for in subheadings 0201.10.50, 0201.20.80, 0201.30.80, 0202.10.50, 0202.20.80 or 0202.30.80, If entered during the effective period of safeguards based upon value, Valued less than 5¢/kg | 99 | View 9904.21 Package → |
| 9904.23 | Beef, provided for in subheadings 0201.10.50, 0201.20.80, 0201.30.80, 0202.10.50, 0202.20.80 or 0202.30.80, If entered during the effective period of safeguards based upon value, Valued less than 25¢/kg | 99 | View 9904.23 Package → |
| 9904.52 | Beef, provided for in subheadings 0201.10.50, 0201.20.80, 0201.30.80, 0202.10.50, 0202.20.80 or 0202.30.80, If entered during the effective period of safeguards based upon value, Valued less than 35¢/kg | 99 | View 9904.52 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 9904
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 9904 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 9904 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 9904 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 9904?
HS Heading 9904 covers Beef, provided for in subheadings 0201.10.50, 0201.20.80, 0201.30.80, 0202.10.50, 0202.20.80 or 0202.30.80, grouping 12 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 9904?
Subheadings under Heading 9904 range from 9904.11 to 9904.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 9904?
US MFN general duty rates for Heading 9904 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 9904?
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 9904?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 9904?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 9904 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 9904?
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 9904?
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 9904?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.