CBP / CSMS · Published August 27, 2026
ACE entry summaries get a new Chapter 98/99 reporting order
ACE entry summaries must now report multiple HTSUS classifications in a prescribed sequence when Chapter 98 or Chapter 99 is claimed on imported merchandise. The sequence starts with an applicable Chapter 98 classification, then Chapter 99 classifications for additional duties, followed by replacement-duty or other-use provisions, other quota provisions, and finally the Chapter 1–97 classification. CBP issued this updated guidance on August 27, 2026; the packet states no separate effective date. The rule reaches entry-summary lines for imported merchandise on which a Chapter 98 or 99 classification is claimed, rather than entries determined by a particular country or product. For additional duties, filers must place Section 301 first, then Section 338, Section 232, Section 201 duties, and Section 201 quota when applicable; replacement-duty or other-use classifications and other quota follow in their stated order. The entered value belongs on the Chapter 1–97 classification unless Chapter 98 reporting provisions require different treatment, and filers encountering errors should contact their CBP client representative or the ACE Help Desk.
Dates | Published | August 27, 2026 CBP published the updated ACE reporting guidance |
Tariff provisions | Chapter 98 | Report an applicable Chapter 98 classification first on the entry-summary line. | | Chapter 99 | Report Chapter 99 classifications for additional duties, replacement duty or other use, and quota in the prescribed sequence. | | Chapter 1–97 | Report the underlying classification last; entered value is reported there unless Chapter 98 provisions require otherwise. |
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