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Harmonized System Codes • Schedule B • Harmonized Commodity Description

Searched for: u.s.

Butter not subject to general note 15 and in excess of quota in chapter 4 additional U.S. note 6
Asparagus, fresh or chilled, not reduced in size, if entered September 15 to November 15, inclusive, and transported to the U.S. by air
Tunas and skipjack, not in oil, in airtight cont., n/o 7 kg, not of U.S. possessions, product within quota
Tunas and skipjack, not in oil, in airtight containers, n/o 7 kg, not of U.S. possessions, over quota
Glucose & glucose syrup nt containing or containing in dry state less than 20% fructose; blended, see add'l U.S. note 9 (chap. 17) & Prov.
Blended syrup desc. in add'l U.S. note 4(chap.17) Contng in dry state 20%-50% by weight of fructose, see gen. note 15 of the HTS & prov.
Blended syrup desc. in add'l U.S. note 4(chap.17) Contng in dry state 20%-50% by weight of fructose, see add'l U.S. note 9 (chap.17) & Prov.
Blended syrup desc. in add'l U.S. note 4(chap.17) Contng in dry state 20%-50% by weight of fructose, nesoi
Oth fructose & fruc. syrup contng in dry state >50% by wt. of fructose, blended syrup(see add'l U.S. note 4-chap 17) & see gen. note 15
Oth fructose & fruc. syrup contng in dry state >50% by wt. of fructose, blended syrup(see add'l U.S. note 4-chap 17) & see add'l U.S. note 9
Oth fructose & fruc. syrup contng in dry state >50% by wt. of fructose, blended syrup(see add'l U.S. note 4-chap 17), nesoi
Edible ice except ice cream, dairy products described in add'l U.S. note 1 to chap. 4, nesoi
Halogenated products derived in whole or in part from benzene or other aromatic hydrocarbon, described in additional U.S. note 3 to sec. VI
Aromatic derivatives of hydrocarbons containing only sulfo groups, their salts and ethyl esters, described in add. U.S. note 3 to sec. VI
Amino-naphthols and other amino-phenols and their derivatives of products described in add'l U.S. note 3 to section VI
Aromatic amino-acids and their esters, excl. those with more than one oxygen function; salts; described in add. U.S. note 3 to sect VI
Aromatic amino-acids and their esters, not contng more than 1 kind of oxygen function (excluding goods in add U.S. note 3 to sec VI), nesoi
Purified egg phospholipids, pharmaceutical grade meeting requirements of the U.S. FDA for use in intravenous fat emulsion
Aromatic ureines and their derivatives; salts thereof; described in additional U.S. note 3 to section VI
2-Acetamidobenzoic acid salts described in additional U.S. note 3 to section VI
Disperse dyes described in add'l U.S. note 3 to section VI
Acid dyes, whether or not premetallized, and preparations based thereon, described in add'l U.S. note 3 to section VI
Direct dyes nesoi, and preparations based thereon, described in additional U.S. note 3 to section VI
Vat dyes (incl. those usable as pigments) and preparations based thereon, described in add. U.S. note 3 to sec. VI
Reactive dyes and preparations based thereon nesoi, described in additional U.S. note 3 to section VI
Pigments and preparations based thereon, products described in add'l U.S. note 3 to section VI, nesoi
Solvent dyes and preparations based thereon, products described in add'l U.S. note 3 to section VI
Synthetic organic coloring matter and preparations based thereon, nesoi, described in additional U.S. note 3 to section VI
Color lakes and preparations based thereon, described in additional U.S. note 3 to section VI
Aromatic derivatives of hydrocarbons containing only nitro or only nitroso groups, described in additional U.S. note 3 to section VI
Aromatic sulfonated, nitrated or nitrosated derivatives of hydrocarbons nesoi, described in additional U.S. note 3 to section VI
Derivatives of phenols or phenol-alcohols containing only halogen substituents and their salts described in add. U.S. note 3 to sec. VI
Derivatives nesoi,of phenols or phenol-alcohols cont. only sulfo groups, their salts and esters, described in add. U.S. note 3 to section VI
Aromatic cyclic amides and their derivatives of products described in additional U.S. note 3 to section VI, nesoi
Aromatic lactones, nesoi, described in additional U.S. note 3 to section VI
Aromatic nitrile-function compounds, nesoi, described in additional U.S. note 3 to section VI
Aromatic nitrile-function compounds other than those products in additional U.S. note 3 to section VI, nesoi
Diazo-, azo- or azoxy-compounds, nesoi, described in additional U.S. note 3 to section VI
Isocyanates of products described in additioonal U.S. note 3 to sect VI
Other aromatic compounds with other nitrogen function of products described in additional U.S. note 3 to section VI
Halogenated, sulfonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols described in additional U.S. note 3 to section VI
Aromatic ethers and their halogenated, sulfonated, nitrated or nitrosated derivatives, nesoi, described in add. U.S. note 3 to section VI
Ether-phenols, ether-alcohol-phenols & their halogenated, sulfonated, nitrated, nitrosated derivatives nesoi, in add. U.S. note 3 to sec. VI
Aromatic organo-inorganic compounds, nesoi, described in additional U.S. note 3 to section VI
Other aromatic organo-inorganic compounds (excluding products described in additional U.S. note 3 to section VI
Aromatic heterocyclic compounds with oxygen hetero-atom(s) only described in additional U.S. note 3 to section VI, nesoi
Aromatic esters of acetic acid described in additional U.S. note 3 to section VI
Aromatic salts and esters of chlorocetic acids, described in additional U.S. note 3 to section VI
Benzoic acid esters, except odoriferous or flavoring compounds, described in additional U.S. note 3 to section VI
Aromatic heterocyclic compounds nesoi, with nitrogen hetero-atom(s) only, cont. pyrimidine or piperazine ring, in add. U.S. note 3, sec. VI
Aromatic or modified aromatic lactams with nitrogen hetero-atoms only described in additional U.S. note 3 to section VI
Aromatic or modified aromatic compounds with nitrogen hetero-atom(s) only described in additional U.S. note 3 to section VI
Aromatic or mod. aromatic compounds with nitrogen hetero-atom(s) only other than products described in add. U.S. note 3 to section VI, nesoi
Aromatic or modified aromatic heterocyclic compounds cont. an unfused thiazole ring, described in add. U.S. note 3 to section VI
Heterocyclic compounds containing a benzothiazole ring-system, not further fused, described in add. U.S. note 3 to section VI
Specified acyclic polycarboxylic acids and their derivatives, described in additional U.S. note 3 to section VI
Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives nesoi, in add. U.S. note 3 to sec. VI
Aromatic carboxylic acids with alcohol function, w/o other oxygen functions, and their derivatives, described in add. U.S. note 3 to sec. VI
Esters of salicylic acid and their salts, described in additional U.S. note 3 to section VI
Carboxylic acids with phenol function but w/o other oxygen function, described in add'l. U.S. note 3 to section VI
Aromatic or modified aromatic other heterocyclic compounds described in additional U.S. note 3 to section VI
Other sulfonamides (excluding drugs and certain specified chemicals) described in additional U.S. note 3 to section VI
Other sulfonamides (excluding drugs and certain specified chemicals) not described in additional U.S. note 3 to section VI
Aromatic or modified aromatic organic compounds, nesoi, described in additional U.S. note 3 to section VI
Other aromatic or modified aromatic organic compounds (excluding products described in additional U.S. note 3 to section VI)
Aniline derivatives and their salts of products in additional U.S. note 3 to section VI
Toluidines and their derivatives; salts thereof; described in additional U.S. note 3 to section VI
Diphenylamine and its derivatives (except nitrodiphenylamine); salts thereof, described in additional U.S. note 3 to section VI
Diphenylamine and its derivatives; salts thereof; excluding goods in additional U.S. note 3 to section VI
Aromatic monoamines and their derivatives nesoi; salts thereof, described in additional U.S. note 3 to section VI
o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives, and salts thereof, described in additional U.S. note 3 to section VI
Aromatic polyamines and their derivatives and salts thereof, described in additional U.S. note 3 to section VI
Printed circuit boards and ceramic substrates and subassemblies thereof for color TV, with components listed in add. U.S. note 4, chap. 85
Printed circuit assemblies of an article of heading 8537 for one of the articles described in additional U.S. note 12 to chapter 85
Goods eligible for temporary admission into the customs territory of the US under the terms of U.S. note 1(b) to this subchapter
MA textile/apparel goods up to 1,067,257 kilograms, subject to U.S. note 7
Goods of Australia, provided for in subheading 0401.30.25, 0403.90.16 or 2105.00.20, subject to the quota limits specified in U.S. note 9
Goods of Australia, provided in certain butter subheadings, subject to the quantitative limits specified in U.S. note 10 to this subchapter
Goods of Australia, provided for in subheading 0402.10.50 or 0402.21.25, subject to the quantitative limits specified in U.S. note 11
Goods of Australia, provided for in subheading 0406.90.48, subject to the quantitative limits specified in U.S. note 19 to this subchapter
DR-CAFTA member textile or apparel goods as described in U.S. note 20 to this subchapter
DR-CAFTA member textile and apparel goods of chapters 61 through 63 described in U.S. note 22 to this subchapter
Eligible apparel articles of Chapter 62 assembled in the Dominican Republic and imported directly under U.S. note 27 to this subchapter
U.S. goods returned without having been advanced in value or improved in condition while abroad
U.S. domestic animals and offspring returned from straying across the border or returned from pasture abroad within 8 months
Photographic films and dry plates manufactured in U.S.(except commercial motion-picture film) and exposed abroad, whether developed or not
Articles returned to the U.S. after having been exported for repairs or alterations, made pursuant to a warranty
Articles returned to the U.S. after having been exported for repairs or alterations, nesi
Substantial containers and holders, either U.S. or foreign prev. imported and dutied; specified instruments of international traffic, etc
Personal & household effects (limit on alcohol & tobacco) of person in U.S. service returning at end of assignment to extended duty , etc.
Art. of metal (incl. medals, trophies & prizes), for bestowal on persons in U.S., as honorary dist., by foreign countries or their citizens
Upon req. of the Dept. of State, articles from citizens of foreign countries for presentation to the Pres. or Vice Pres. of the U.S.
Engravings, etchings, photographic prints or exposed films, video tapes, and govt. publications on micromedia; all for U.S. govt. agency use
Sound recordings and recorded video tapes for State Department use under the U.S.I.E.E. Act of 1948
Instruments and apparatus, not manufactured in the U.S., to be used in nonprofit institutions for educational or scientific purposes
Professional equip., tools of trade, & repair components for such and camping equipment; imported by nonresidents sojourning temp. in U.S.
Animals and poultry brought into the U.S. for the purpose of breeding, exhibition or competition for prizes, and the usual equipment therefo
Articles for personal or household use, or as gifts, valued not over $1,000, accompanying a person, arriving in the U.S.
Visual or auditory material of educational, scientific or cultural character (except toy models) per U.S. note 1(a) of subchapter XVII
Spare parts necessarily installed before first entry into the U.S., upon first entry into the U.S. of each such spare part, etc.
Other equipment or parts, upon first arrival in any port of the U.S. of any vessel described in U.S. note 1 to subch. XVIII of chap. 98
Parts of printer units of subheading 8443.32.10 specified in additional U.S. note 2 to this chapter
Parts of facsimile machines specified in additional U.S. note 3 to this chapter
Parts of photocopying apparatus of subheading 8443.39.20 specified in additional U.S. note 4 to this chapter
Printed circuit boards and ceramic substrates and subassemblies thereof for color TV, with components listed in add. U.S. note 4, chap. 85
Printed circuit boards and ceramic substrates and subassemblies thereof for color TV, with components listed in add. U.S. note 4, chap. 85
Parts of television receivers specified in U.S. note 10 to chapter 85, other than printed circuit assemblies, nesi
Printed circuit boards and ceramic substrates and subassemblies thereof for color TV, with components listed in add. U.S. note 4, chap. 85
Combinations of parts of television receivers specified in U.S. note 10 to chapter 85, other than printed circuit assemblies, nesi
BH Textile/apparel goods in chapters 61 and 62 up to 50 million square meters equivalent, subject to U.S. note 7
CR,DO,HN, NI or SV goods in subheading 0201.10.50, 0201.20.80, 0201.30.80, 0202.10.50,0202.20.80 or 0202.30.80 subject U.S. note 4 in TRQ
CR,GT, HN, NI or SV goods in subheadings 0401.30.25 or 0403.90.16 subject to U.S. note 5(a) limits
CR,GT, HN, NI or SV goods in subheadings 0401.30.25 or 0403.90.16 subject to U.S. note 5(b) limits
CR,GT, HN, NI or SV goods in subheadings 0401.30.25 or 0403.90.16 over U.S. note 5(a) or 5(b) limits
CR,HN or SV goods in subheading 0401.30.75 subject to U.S. note 6(b) limits
CR,HN or SV goods in subheadings 0402.21.90 or 0403.90.65 subject to U.S. note 6(b) limits
CR,HN or SV goods in subheading 0403.90.78 subject to U.S. note 6(b) limits
CR,HN or SV goods in subheading 0405.10.20 subject to U.S. note 6(b) limits
CR,HN or SV goods in subheadings 0405.20.30, 2106.90.26 or 2106.90.36 subject to U.S. note 6(b) limits
CR,HN or SV goods in subheadings 0405.90.20 subject to U.S. note 6(b) limits
CR,HN or SV goods in subheading 0401.30.75 over U.S. note 6(a) or 6(b) limits
CR,HN or SV goods in subheadings 0402.21.90 or 0403.90.65 over U.S. note 6(a) or 6(b) limits
CR,HN or SV goods in subheading 0403.90.78 over U.S. note 6(a) or 6(b) limits
CR,HN or SV goods in subheading 0405.10.20 over U.S. note 6(a) or 6(b) limits
CR,HN or SV goods in subheadings 0405.20.30, 2106.90.26 or 2106.90.36 over U.S. note 6(a) or 6(b) limits
CR,HN, NI or SV goods in subheadings 0405.90.20 over U.S. note 6(a) or 6(b) limits
CR goods in subheadings 0402.10.50 and other like dairy products subject to U.S. note 7(a) limit
CR goods in subheadings 0402.10.50 or 0402.21.25 subject to U.S. note 7(b) limit
CR goods in subheadings 0402.21.50 or 0403.90.55 subject to U.S. note 7(b) limit
CR goods in subheadings 0403.90.45 or 0404.10.90 subject to U.S. note 7(b) limit
CR goods in subheadings 2309.90.28 or2309.90.48 subject to U.S. note 7(b) limit
CR goods in subheadings 0402.10.50 or 0402.21.25 above U.S. note 7(b) limit
CR goods in subheadings 0402.21.50 or 0403.90.55 above U.S. note 7(b) limit
CR goods in subheadings 0403.90.45 or 0404.10.90 above U.S. note 7(b) limit
CR goods in subheadings 2309.90.28 or 2309.90.48 above U.S. note 7(b) limit
GT, NI or SV goods in subheading 0402.29.50 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheadings 0402.91.70 or 0402.91.90 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheadings 0402.99.45 or 0402.99.55 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheading 0402.99.90 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheading 0403.10.50 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheading 0403.90.95 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheading 0404.10.15 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheading 0404.90.50 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheadings 0405.20.70 or 2106.90.66 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheading 1517.90.60 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheading 1704.90.58 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheadings 1806.20.26, 1806.20.36, 1806.32.06 or 1806.32.16 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheadings 1806.20.28, 1806.20.38, 1806.32.08 or 1806.32.18 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheadings 1806.20.82 or 1806.20.87 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheadings 1806.20.83 or 1806.20.89 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheadings 1806.32.70, 1806.90.08,1806.90.18 or 1806.90.28 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheadings 1806.32.80, 1806.90.10, 1806.90.20 or 1806.90.30 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheadings 1901.10.30, 1901.10.40,1901.10.75 or 1901.10.85 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheadings 1901.20.15 or 1901.20.50 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheadings 1901.90.43 or 1901.90.47 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheading 2105.00.40 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheading 2106.90.09 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheading 2106.90.87 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheading 2202.90.28 subject to U.S. note 8(b) limits
GT, NI or SV goods in subheading 0402.29.50 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheadings 0402.91.70 or 0402.91.90 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheadings 0402.99.45 or 0402.99.55 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheading 0402.99.90 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheading 0403.10.50 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheading 0403.90.95 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheading 0404.10.15 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheading 0404.90.50 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheadings 0405.20.70 or 2106.90.66 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheading 1517.90.60 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheading 1704.90.58 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheadings 1806.20.26, 1806.20.36, 1806.32.06 or 1806.32.16 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheadings 1806.20.28, 1806.20.38, 1806.32.08 or 1806.32.18 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheadings 1806.20.82 or 1806.20.87 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheadings 1806.20.83 or 1806.20.89 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheadings 1806.32.70, 1806.90.08,1806.90.18 or 1806.90.28 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheadings 1806.32.80, 1806.90.10,1806.90.20 or 1806.90.30 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheadings 1901.10.30, 1901.10.40, 1901.10.75 or 1901.10.85 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheadings 1901.20.15 or 1901.20.50 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheadings 1901.90.43 or 1901.90.47 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheading 2105.00.40 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheading 2106.90.09 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheading 2106.90.87 over U.S. note 8(a) or 8(b) limits
GT, NI or SV goods in subheading 2202.90.28 over U.S. note 8(a) or 8(b) limits
Oman goods in subheading 0201.10.50 and like meat products subject to U.S. note 3 limit
Oman goods in subheading 0201.10.50 and like meat products above U.S. note 3 limit
Oman goods in subheading 0401.30.25 and like dairy products subject to U.S. note 4 limit
Oman goods in subheading 0401.30.25 or 0403.90.16 above U.S. note 4 limit
Oman goods in subheading 2105.00.20 above U.S. note 4 limit
Oman goods in subheading 0401.30.75 and like dairy products subject to U.S. note 5 limit
Oman goods in subheading 0401.30.75 above U.S. note 5 limit
Oman goods in subheading 0402.21.90 or 0403.90.65 above U.S. note 5 limit
Oman goods in subheading 0403.90.78 above U.S. note 5 limit
Oman goods in subheading 0405.10.20 above U.S. note 5 limit
Oman goods in subheading 0405.20.30,2106.90.26 or 2106.90.36 above U.S. note 5 limit
Oman goods in subheading 0405.90.20 above U.S. note 5 limit
Oman goods in subheading 0402.10.50 and like dairy products subject to U.S. note 6 limit
Oman goods in subheading 0402.10.50 or 0402.21.25 above U.S. note 6 limit
Oman goods in subheading 0402.21.50 or 0403.90.55 above U.S. note 6 limit
Oman goods in subheading 0403.90.45 or 0404.10.90 above U.S. note 6 limit
Oman goods in subheading 2309.90.28 or 2309.90.48 above U.S. note 6 limit
Oman goods in subheading 0402.29.50 and like dairy products subject to U.S. note 7 limit
Oman goods in subheading 0402.29.50 above U.S. note 7 limit
Oman goods in subheading 0402.91.70 or 0402.91.90 above U.S. note 7 limit
Oman goods in subheading 0402.99.45 or 0402.99.55 above U.S. note 7 limit
Oman goods in subheading 0402.99.90 above U.S. note 7 limit
Oman goods in subheading 0403.10.50 above U.S. note 7 limit
Oman goods in subheading 0403.90.95 above U.S. note 7 limit
Oman goods in subheading 0404.10.15 above U.S. note 7 limit
Oman goods in subheading 0404.90.50 above U.S. note 7 limit
Oman goods in subheading 1517.90.60 above U.S. note 7 limit
Oman goods in subheading 1704.90.58 above U.S. note 7 limit
Oman goods in subheading 1806.20.26, 1806.20.36,1806.32.06 or 1806.32.16 above U.S. note 7 limit
Oman goods in subheading 1806.20.28,1806.20.38,1806.32.08, or 1806.32.18 above U.S. note 7 limit
Oman goods in subheading 1806.20.82 or 1806.20.87 above U.S. note 7 limit
Oman goods in subheading 1806.20.83 or 1806.20.89 above U.S. note 7 limit
Oman goods in subheading 1806.32.70,1806.90.08,1806.90.18 or 1806.90.28 above U.S. note 7 limit
U.S. articles of specific metals exported for further processing and returned for further processing
U.S. articles assembled abroad, which have not lost their physical identity or have not advanced in value or improved in condition abroad
Oman goods in subheading 1806.32.80,1806.90.10,1806.90.20 or 1806.90.30 above U.S. note 7 limit
Oman goods in subheading 1901.10.30,1901.10.40,1901.10.75, or 1901.10.85 above U.S. note 7 limit
Oman goods in subheading 1901.20.15 or 1901.20.50 above U.S. note 7 limit
Oman goods in subheading 1901.90.43 or 1901.90.47 above U.S. note 7 limit
Oman goods in subheading 2105.00.40 above U.S. note 7 limit
Oman goods in subheading 2106.90.09 above U.S. note 7 limit
Oman goods in subheading 2106.90.87 above U.S. note 7 limit
Oman goods in subheading 2202.90.28 above U.S. note 7 limit
Oman goods provided for in U.S. note 13
Textile or apparel goods of Peru described in U.S. note 30 to subchapter
Canada softwood lumber products described in U.S. note 13 to subchapter 9903 from Manitoba, Ontario, Quebec or Saskatchewan
Textile or apparel goods of Peru described in U.S. note 29 to subchapter
Oman goods in subheading 0405.20.70 or 2106.90.66 above U.S. note 7 limit
MA goods in subheading 0712.20.20 or 0712.20.40 subject to U.S. note 9 TRQ