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HSChapter 99
Recovered under the narrow legal provision captured in tariff line 9999002000, this heading applies to dutiable merchandise salvaged from vessels that sank within US waters within the preceding two years. The classification reflects a specific statutory treatment for goods that were never formally entered for consumption before the vessel sank, and duty liability is assessed on the salvaged merchandise as if it were a new importation at the time of recovery. Salvage operators and maritime insurers should note that the two-year window and the vessel's location within US waters are threshold eligibility conditions that must be documented for CBP.
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CBP will use the best available evidence of value, which may include insurance records, bills of lading, cargo manifests, or comparable market values at the time of the original shipment. Salvage operators should gather all available pre-loss documentation to support the valuation determination and avoid CBP's use of a higher assessed value.
Merchandise recovered from vessels sunk more than two years prior falls outside the specific provision of 9999002000 and would need to be classified under its own commodity heading as a standard importation. Whether duty applies depends on that commodity's normal tariff treatment — the two-year rule is a threshold for this special salvage provision, not a general duty exemption for aged wrecks.
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Monthly import values over time
HS10 import codes under this HS6 parent. Source: U.S. Harmonized Tariff Schedule.
| Code | Description | Import Value | Effective Tariff % |
|---|---|---|---|
| 9999002000 | DUTIABLE MDSE FR VESSEL SUNK 2 YR IN U.S. WATER | $0 | -- |
DUTIABLE MDSE FR VESSEL SUNK 2 YR IN U.S. WATER
| Port | Imports | Exports | Balance |
|---|---|---|---|
| NEW ORLEANS, LA | -- | -- | -- |