Analysis
HTS 2703.00.00 covers peat (including peat litter), whether or not agglomerated under heading 2703 (peat (including peat litter), whether or not agglomerated).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
There is no general-rate duty on this line, which puts it with roughly 89% of the 46 tariff lines in chapter 27 that are also free. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
It is the only US line under subheading 2703.00, so the six-digit code used by every Harmonized System country and the eight-digit US line describe the same goods; a foreign tariff or an exporter's invoice showing 2703.00 points straight here.
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter