HTS Chapter 98 — Special Classification Provisions (US-specific) Tariff Rates (2026)

US-specific provisions for goods returned to the US, personal exemptions, government imports, and other special classification categories.

Rate Overview

Avg MFN Rate

10%

Section 122

N/A

Section 232

N/A

Section 301 (China)

Common Products

Returned US goodsPersonal exemptionsGovernment importsReligious articlesSamplesGifts

Special Classification Provisions (US-specific) fall under Chapter 98 of the Harmonized Tariff Schedule, one of the lower-duty product categories. US-specific provisions for goods returned to the US, personal exemptions, government imports, and other special classification categories. The average MFN (Most Favored Nation) duty rate for products in this chapter is 0%. Many products in this chapter enter duty-free at the base MFN level. In addition to MFN rates, all imports face the 10% Section 122 tariff (effective February 24, 2026, expiring approximately July 24, 2026). Common products in this chapter include Returned US goods, Personal exemptions, Government imports, Religious articles, Samples, Gifts. Related HTS chapters include Chapter 99, which cover similar or complementary product categories.

Frequently Asked Questions

What is the average tariff rate for HTS Chapter 98 (Special Classification Provisions (US-specific))?

The average MFN duty rate for special classification provisions (us-specific) is 0%. All imports also face the 10% Section 122 tariff.

What products are in HTS Chapter 98?

Chapter 98 covers special classification provisions (us-specific), including Returned US goods, Personal exemptions, Government imports, Religious articles, Samples. Related chapters include Chapter 99.

Are special classification provisions (us-specific) subject to Section 232 or Section 301 tariffs?

Section 232 tariffs generally do not apply to products in this chapter. Section 301 tariffs have limited applicability to this chapter.