The source for trade compliance news

ITC Posts 2024 Harmonized Tariff Schedule; Changes Took Effect Jan. 1

The International Trade Commission posted the 2024 Basic Edition of the Harmonized Tariff Schedule. The new HTS implements the restoration of AGOA benefits for Mauritania and their removal for the Central African Republic, Gabon, Niger and Uganda, as well as a lengthy list of 10-digit-level changes for fruits and vegetables, chemicals, medicaments and recycled aluminum. Changes were effective as of Jan. 1 unless otherwise noted.

(Note: This report only includes changes made since the last revision to the online HTS (HTS 2023 Rev. 11). For a full list of changes since the last paper edition of the HTS was published on Jan. 1, 2023, see the change record.)

Mauritania Added to AGOA; 4 Countries Removed

Mauritania was added to the list of countries eligible for African Growth and Opportunity Act benefits under General Note 16 of the tariff schedule, pursuant to the Office of the U.S. Trade Representative’s review of country eligibility for 2024 (see 2310310008). The Central African Republic, Gabon, Niger and Uganda were removed from the list after USTR found them ineligible for the program.

The changes from the AGOA review also affected various other notes in the tariff schedule, including U.S. Note 7(a) to Subchapter II of Chapter 98 and U.S. Notes 1 and 2(d) to Subchapter XIX of Chapter 98.

EU TRQ Provisions Changed to Reflect Current Requirements

The tariff schedule provision on U.S. TRQs on EU iron and steel under U.S. Note 16(f) to subchapter III of Chapter 99 is amended to specify that the TRQs are only available to iron and steel products provided that they are melted and poured in any EU member country.

Similarly, the tariff provision on U.S. TRQs on EU aluminum under U.S. Note 19(a)(v) to subchapter III of Chapter 99 says a “Certificate of Analysis for a smelted (unalloyed) primary aluminum used in a product imported under” the TRQs, “or such other information as may be required” by CBP, “must be supplied by the importer in order to make entry under this subdivision.”

Both requirements have been in place since the TRQs were first put in place at the beginning of 2022. The U.S. recently extended its TRQs for EU steel and aluminum (see 2312190043), which were put in place in lieu of Section 232 tariffs.

Extension of Section 301 Exclusions

Subheadings 9903.88.67 and 9903.88.68 for goods excluded from Section 301 tariffs are modified so that they now have end dates of May 31 and June 1, respectively, reflecting the recent extension of over 400 exclusions by the Office of the U.S. Trade Representative (see 2312260011).

Statistical Changes Affect Fruits and Vegetables, Chemicals, Medicaments

Shrimp. Tariff provisions for shrimp and prawns, fresh and chilled, under subheadings 0306.35.00 (cold-water) and 0306.36.00 (other), as well as “other” shrimp and prawns under subheading 0306.95.00, are modified so they now include references to statistical note 1 to Chapter 3. That note specifies that imports of shrimp are subject to State Department country comparability findings. References to the statistical note were already included for other provisions on shrimp in Chapter 3.

Cut flowers. A statistical end note that specifies importers of fresh, cut flowers should report the number of stems for unit of quantity was added to subheading 0603.19.0195 for “other” fresh, cut flowers of types not named elsewhere in heading 0603. The statistical end note was already included on all unit of quantity provisions for all other types of fresh, cut flowers found in the heading.

Organic tomatoes. Tariff provisions for organic tomatoes, fresh or chilled, are broken out into new statistical suffixes that nearly mirror statistical breakouts for non-organic tomatoes. Now-defunct 10-digit subheadings 0702.00.2016, 0702.00.2046, 0702.00.4016, 0702.00.6016 and 0702.00.6036, which covered organic, fresh or chilled tomatoes imported at various times of the year, are each replaced by new statistical breakouts for grape, Roma (plum type), round (as described in statistical note 2) and “other” tomatoes.

Specifically, subheading 0702.00.2016 for all organic, fresh or chilled, greenhouse tomatoes imported March 1-July 14, or Sept. 1-Nov. 14 is replaced by more detailed subheadings 0702.00.2002 (grape), 0702.00.2004 (Roma), 0702.00.2006 (round) and 0702.00.2008 (“other”).

Subheading 0702.00.2046 for all organic, fresh or chilled, non-greenhouse tomatoes imported March 1-July 14, or Sept. 1-Nov. 14 is replaced by more detailed subheadings 0702.00.2043 (grape), 0702.00.2044 (Roma), 0702.00.2048 (round) and 0702.00.2050 (“other”).

Subheading 0702.00.4016 for all organic, fresh or chilled, greenhouse tomatoes imported July 15-Aug. 31 is replaced by more detailed subheadings 0702.00.4002 (grape), 0702.00.4004 (Roma), 0702.00.4006 (round) and 0702.00.4008 (“other”).

Subheading 0702.00.6016 for all organic, fresh or chilled, greenhouse tomatoes imported Nov. 15 through the end of February is replaced by more detailed subheadings 0702.00.6002 (grape), 0702.00.6004 (Roma), 0702.00.6006 (round) and 0702.00.6008 (“other”).

And subheading 0702.00.6036 for all organic, fresh or chilled, non-greenhouse tomatoes imported Nov. 15 through the end of February is replaced by more detailed subheadings 0702.00.6033 (grape), 0702.00.6034 (Roma), 0702.00.6037 (round) and 0702.00.6038 (“other”).

No such changes are made to subheading 0702.00.4037, which covers organic, fresh or chilled, non-greenhouse tomatoes imported July 15-Aug. 31. That 10-digit subheading remains in the tariff schedule, with no breakouts for types of tomatoes.

Statistical note 2 to Chapter 7, which defines “round tomatoes,” is amended to list new 10-digit subheadings 0702.00.2006, 0702.00.2048, 0702.00.4006, 0702.00.6006 and 0702.00.6037 for round, organic tomatoes, fresh or chilled.

Shallots. New 10-digit subheading 0703.10.4070 is added for non-organic shallots. No such tariff provision is added for organic shallots. Residual subheading 0703.10.4085 is renumbered 0703.10.4075.

Cucumbers. Tariff provisions for cucumbers of heading 0707 are restructured to give more detail on the type of cucumbers being imported, whether gherkins or Persian, long seedless or “other” cucumbers.

Subheadings 0707.00.2035 and 0707.00.2055, which covered non-gherkin cucumbers imported Dec. 1 through the end of February (organic and non-organic, respectively), are eliminated. So are subheadings 0707.00.4035 and 0707.00.4055, which covered organic and non-organic, non-gherkin cucumbers imported March 1-April 30. The new tariff provisions that replace them are instead divided based on whether the cucumbers are greenhouse or non-greenhouse.

For greenhouse, non-gherkin cucumbers imported Dec. 1 through the end of February, new subheadings 0707.00.2037, 0707.00.2040 and 0707.00.2045 cover organic Persian, long seedless and “other” cucumbers, respectively. New subheadings 0707.00.2050, 0707.00.2060 and 0707.00.2070 cover non-organic Persian, long seedless and “other” cucumbers, respectively.

Non-greenhouse, non-gherkin cucumbers imported Dec. 1 through the end of February remain subdivided into renumbered subheadings 0707.00.2080 and 0707.00.2090 for organic and non-organic cucumbers imported during that period, respectively.

Likewise, for greenhouse, non-gherkin cucumbers imported March 1-April 30, new subheadings 0707.00.4037, 0707.00.4040 and 0707.00.4045 cover organic Persian, long seedless and “other” cucumbers, respectively. New subheadings 0707.00.4050, 0707.00.4060 and 0707.00.4070 cover non-organic Persian, long seedless and “other” cucumbers, respectively.

Non-greenhouse, non-gherkin cucumbers imported March 1-April 30 also remain subdivided into renumbered subheadings 0707.00.4080 and 0707.00.4090 for organic and non-organic cucumbers imported during that period, respectively.

More minor changes are made to tariff provisions for cucumbers, fresh or chilled, imported May 1-June 30 or Sept. 1 to Nov. 30, as well as such cucumbers imported July 1-Aug. 31. Subheadings for organic, greenhouse cucumbers are broken out into statistical provisions for Persian, long seedless and “other” cucumbers, and new 10-digit subheadings for gherkins are added.

For cucumbers, fresh or chilled, imported May 1-June 30 or Sept. 1-Nov. 30, new subheading 0707.00.5005 is added for gherkins. The superior text “other” is added for non-gherkins imported during that period. Provisions for organic cucumbers are now broken out into subheadings 0707.00.5022 for Persian cucumbers, 0707.00.5024 for long seedless cucumbers, and 0707.00.5026 for “other” cucumbers. Subheading 0707.00.5080 for “other cucumbers” is renumbered 0707.00.5085.

Likewise, for cucumbers, fresh or chilled, imported July 1-Aug. 31, new subheading 0707.00.6005 is added for gherkins. The superior text “other” is added for non-gherkins imported during that period. Provisions for organic cucumbers are now broken out into subheadings 0707.00.6013 for Persian cucumbers, 0707.00.6017 for long seedless cucumbers, and 0707.00.6021 for “other” cucumbers. Subheading 0707.00.6070 for “other cucumbers” is renumbered 0707.00.6075.

Organic asparagus. Former subheading 0709.20.9090 is given an organic breakout in the 2024 tariff schedule. New tariff breakout 0709.20.9040 is added for “other” fresh or chilled organic asparagus (i.e., reduced in size or entered outside the period Sept. 15-Nov. 15, and not white asparagus). Subheading 0709.20.9070 is added for such asparagus when grown conventionally (i.e., “other” asparagus).

Organic oranges. New subheading 0805.10.0050 is added for organic oranges, fresh or dried (other than temple oranges). Former subheading 0805.10.0040, which previously covered all oranges other than temple oranges, is now renumbered 0805.10.0060 and only covers such oranges when non-organic.

Watermelons. Tariff provisions for seedless watermelons are given more detail, with new statistical breakouts for organic seedless watermelons and miniature watermelons.

Former subheading 0807.11.3010 for seedless watermelons entered Dec. 1-March 31 is broken out into provisions for organic and non-organic seedless watermelons. Each of those provisions are in turn broken out into new 10-digit subheadings for miniature watermelons (0807.11.3020 if organic, 0807.11.3060 if not), and “other” watermelons (0807.11.3040 if organic, 0807.11.3080 if not).

Likewise, former subheading 0807.11.4010 for seedless watermelons entered at any other time is also broken out into provisions for organic and non-organic seedless watermelons. Each of those provisions are also in turn broken out into new 10-digit subheadings for miniature watermelons (0807.11.4020 if organic, 0807.11.4060 if not), and “other” watermelons (0807.11.4040 if organic, 0807.11.4080 if not).

The new subheadings for seedless watermelons refer to new statistical note 2 to Chapter 8, which says, “For the purposes of statistical reporting numbers 0807.11.3020, 0807.11.3060, 0807.11.4020 and 0807.11.4060, "miniature type" watermelons (also marketed as mini, personal, personal-size or personal mini), refers to watermelons weighing at least 0.91 kg (2 pounds) but not over 3.18 kg (7 pounds).”

Asian pears. New statistical breakouts are added for non-organic Asian pears, under subheading 0808.30.2035 for those entered April 1-June 30, and 0808.30.4035 for those entered at any time. Certified organic pears of all types remain classified in the same subheading, but “other” non-organic pears are renumbered 0808.30.2045 for those entered April 1-June 30, and 0808.30.4045 for those entered at other times.

Strawberries. New tariff subheadings are created for fresh strawberries imported “for processing,” which also results in a renumbering of other tariff provisions for fresh strawberries.

Provisions for organic strawberries imported June 15 through Sept. 15 are subdivided into new 0810.10.2020 for strawberries for processing, and 0810.10.2040 for other strawberries. Provisions for non-organic strawberries imported during that period are subdivided into new 0810.10.2060 for strawberries for processing, and 0810.10.2080 for other non-organic strawberries.

Likewise, provisions for organic strawberries imported at all other times are subdivided into new 0810.10.4020 for strawberries for processing, and 0810.10.4040 for other strawberries. Provisions for non-organic strawberries imported at all other times are subdivided into new 0810.10.4060 for strawberries for processing, and 0810.10.4080 for other non-organic strawberries.

New statistical note 3 to Chapter 8 is added to define strawberries for processing, as follows:

“For the purposes of statistical reporting numbers 0810.10.2020, 0810.10.2060, 0810.10.4020 and 0810.10.4060, strawberries 'for processing' refers to strawberries that are conventionally and certified organically grown and then shipped loose (not placed into any other containers such as pints or plastic clamshells) in plastic flats not weighing more than 0.91 kg (2 pounds), excluding the weight of the plastic flats. These strawberries are sometimes called ‘cannery’ ‘freezer’ or ‘juice’ strawberries. They are not sold for immediate consumption on the fresh market.”

Organic kiwifruit. New 10-digit subheading 0810.50.0010 is added for organic kiwifruit. Non-organic kiwifruit is now classifiable under new subheading 810.50.0090.

Arsenic trichloride. A tariff subheading is created for arsenic trichloride under subheading 2812.19.0010. “Other” chlorides and chloride oxides not named in the tariff schedule are now classifiable in renumbered subheading 2812.19.0090.

Acyclic monoamines. New 10-digit subheadings are created for bis(2-chloroethyl)ethylamine) under 2921.19.6120; chlormethine (INN) (bis(2-chloroethyl)methylamine) under 2921.19.6130; and trichlormethine (INN) (tris(2-chloroethyl)amine) under 2921.19.6140. The residual subheading for “other” acyclic monoamines of heading 2921 is renumbered 2921.19.6195.

Nitrogen function compounds. New provisions are also added for several compounds with a nitrogen function, other than isocyanurates, and not aromatic. Subheading 2929.90.5010 for “N,N-Dialkyl (methyl, ethyl,n-propyl or isopropyl) phosphoramidic dihalides” is removed and broken out into subheadings 2929.90.5015 for N,N-Dimethylphosphoramidic dichloride and 2929.90.5018 for “other.”

New subheading 2929.90.5030 is added for “N-(Dialkyl (≤C10, incl. cycloalkyl) amino))alkylidene (H or ≤C10, incl. cycloalkyl) phosphonamidic fluorides and corresponding alkylated or protonated salts.”

New subheading 2929.90.5040 is added for “O-Alkyl (H or ≤C10, incl. cycloalkyl) N-(dialkyl (≤C10, incl. cycloalkyl) amino))alkylidene (H or ≤C10, incl. cycloalkyl) phosphoramidofluoridates and corresponding alkylated or protonated salts.”

The residual provision for “other” nitrogen function compounds of heading 2929 is renumbered 2929.90.5095.

Organo-sulfur compounds. Old subheading 2930.90.9224 is renumbered 2930.90.9222, and changed so that it now exempts “2-(N,N- dimethylamino)ethanethiol and 2-(N,N- diethylamino)ethanethiol” from coverage under the subheading.

Residual “other” categories are renumbered as a result of the change. Subheading 2930.90.9230 for “other” organic-sulfur compounds principally for rubber processing is renumbered 2930.90.9231, and the residual “other” subheading for heading 2930 is renumbered from 2930.90.9250 to 2930.90.9251.

Non-halogenated organo-phosphorous derivatives. New subheadings are added for several “other” non-halogenated organo-phosphorous derivatives. The new provisions are as follows:

  • 2931.49.0005 -- O-Alkyl (≤C10, including cycloalkyl) N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidocyanidates.
  • 2931.49.0008 -- [O-2-(Dialkyl (methyl, ethyl, n-propyl or isopropyl) amino)ethyl] hydrogen alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonites and their O-alkyl (≤C10, including cycloalkyl) esters; alkylated or protonated salts thereof.
  • 2931.49.0015 -- Butyl methylphosphinate.
  • 2931.49.0025 -- N-(Phosphonomethyl) glycine (glyphosate) and its salts and esters.
  • 2931.49.0025 -- Bis(1-methylpentyl) methylphosphonate.
  • 2931.49.0055 -- Other, containing a phosphorus atom to which one methyl, ethyl, n-propyl or isopropyl group is bonded but no further carbon atoms.

The residual “other” provision for other non-halogenated organo-phosphorous derivatives of heading 2931 is renumbered 2931.49.0080.

Halogenated organo-phosphorous derivatives. Likewise, new provisions are added for several “other” halogenated organo-phosphorous derivatives. The new subheadings are as follows:

  • 2931.59.0010 -- O-Alkyl (≤ C10, including cycloalkyl) alkyl (methyl, ethyl,n- propyl or isopropyl) phosphonofluoridates.
  • 2931.59.0015 -- Alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonyl difluorides.
  • 2931.59.0020 -- O-Isopropyl methylphosphonochloridate.
  • 2931.59.0025 -- O-Pinacolyl methylphosphonochloridate.
  • 2931.59.0030 -- P-Alkyl (≤ C10, incl. cycloalkyl) N-(1-(dialkyl (≤ C10, incl. cycloalkyl) amino))alkylidene (H or ≤C10, incl. cycloalkyl) phosphonamidic fluorides and corresponding alkylated or protonated salts.
  • 2931.59.0035 -- Methylbis(diethylamino)methylene)phosphonamidofluoridate.
  • 2931.59.0060 -- Containing a phosphorus atom to which one methyl, ethyl, n-propyl or isopropyl group is bonded but no further carbon atoms.
  • 2931.59.0080 -- Other.

Other organo-inorganic compounds. New provisions are also added for several “other” organic-inorganic compounds. The new subheadings are as follows:

  • 2931.90.9030 -- 2-Chlorovinyldichloroarsine.
  • 2931.90.9035 -- Bis(2-chlorovinyl)chloroarsine.
  • 2931.90.9040 -- Tris(2-chlorovinyl)arsine.

The residual subheading for “other” organo-inorganic compounds of heading 2931 is renumbered 2931.90.9052.

Heterocyclic compounds with an unfused pyridine ring. Several new subheadings were also added for heterocyclic compounds with an unfused pyridine ring, and specifically those that are not listed in the Chemical Appendix to the Tariff Schedule and fall under additional U.S. note 3 to Section VI. Those new subheadings are:

  • 2933.39.6120 -- 1-[N,N-Dialkyl (≤C10)-N-(n-(hydroxyl, cyano, acetoxy)alkyl (≤C10)) ammonio]-n-n-[N-(3- dimethylcarbamoxy-α-picolinyl)-N,N-dialkyl (≤C10) ammonio]decane dibromide (n=1-8).
  • 2933.39.6130 -- 1,n-Bis[N-(3-dimethylcarbamoxy-α-picolyl)- N,N-dialkyl (≤C10) ammonio]-alkane-(2,(n-1)- dione) dibromide (n=2-12)
  • 2933.39.6191 -- Other (renumbered from 2933.39.6190).

Saxitoxin. New 10-digit tariff subheading 2939.80.0010 is added for saxitoxin. The residual “other” subheading for alkaloids of heading 2939 is now 2939.80.0050.

Ricin. New subheading 3002.49.0010 is added for ricin. “Other” toxins, cultures of micro-organisms (excluding yeasts) and similar products (i.e., other than vaccines) are now classifiable in subheading 3002.49.0050.

Amoxicillin. A new tariff breakout is added for medicaments of heading 3004 (i.e., in doses or packed for retail sale) that contain amoxicillin. Subheading 3004.10.5060 for “other” such medicaments containing penicillins is removed and broken out into two new subheadings for such medicaments containing amoxicillin or its salts, with subheading 3004.10.5055 covering oral suspensions and 3004.10.5065 “other” medicaments containing amoxicillin.

“Other” medicaments of heading 3004 containing penicillin are now classifiable in new subheading 3004.10.5075.

Other antibiotics. New subheadings are added for several other antibiotics that don’t contain penicillins, as follows:

  • 3004.20.0045 -- Containing azithromycin or its salts.
  • 3004.20.0055 -- Containing clindamycin or its salts.
  • 3004.20.0065 -- Containing doxycycline or its salts.
  • 3004.20.0075 -- Other.

Medicines in doses or for retail sale. The 2024 tariff schedule includes extensive changes to subheading 3004.90.92 for “other” medicaments put up in measured doses or in packagings for retail sale and not described elsewhere in heading 3004, more specifically listing various types of medicaments. New breakouts, along with the tariff number replaced by each change (which become superior text), are as follows:

Antifungals (ex 3004.90.9209):

  • 3004.90.9204 -- Containing fluconazole or its salts.
  • 3004.90.9206 -- Other.

Antiprotozoals (ex 3004.90.9211):

  • 3004.90.9208 -- Containing metronidazole or its salts.
  • 3004.90.9212 -- Other.

Cardiovascular medicaments (ex 3004.90.9220):

  • 3004.90.9216 -- Containing metoprolol or its salts.
  • 3004.90.9217 -- Containing amiodarone or its salts.
  • 3004.90.9218 -- Containing diltiazem or its salts.
  • 3004.90.9219 -- Containing hydralazine or its salts.
  • 3004.90.9221 -- Other.

Analgesics, antipyretics and nonhormonal anti-inflammatory agents (ex 3004.90.9224 - 3004.90.9228) (Tolmetin remains classifiable in 3004.90.9222):

  • 3004.90.9223 (renumbered) -- Tolmetin sodium dihyrate.
  • 3004.90.9225 (renumbered) -- Tolmetin sodium (anhydrous).
  • 3004.90.9227 -- Containing ibuprofen or its salts: for oral suspension.
  • 3004.90.9229 -- Containing ibuprofen or its salts: other.
  • 3004.90.9231 -- Containing acetaminophen or its salts: for oral suspension.
  • 3004.90.9232 -- Containing acetaminophen or its salts: other.
  • 3004.90.9233 -- Containing O-Acetylsalicylic acid (Aspirin).
  • 3004.90.9234 -- Other.

Antidepressants, tranquilizers, and other psychotherapeutic agents (ex 3004.90.9235):

  • 3004.90.9237 -- Containing lorazepam or its salts.
  • 3004.90.9238 -- Containing olanzapine or its salts.
  • 3004.90.9239 -- Other.

Dermatological agents and local anesthetics (ex 3004.90.9045):

  • 3004.90.9242 -- Containing lidocaine or its salts.
  • 3004.90.9244 -- Other.

Medicaments primarily affecting the digestive system (no subheading eliminated):

  • 3004.90.9250 (unchanged) -- Laxatives.
  • 3004.90.9255 (unchanged) -- Antacids.
  • 3004.90.9256 (new) -- Containing famotidine or its salts.
  • 3004.90.9257 (new) -- Containing pantoprazole or its salts.
  • 3004.90.9259 (renumbered) -- Other.

Diuretics (ex 3004.90.9065):

  • 3004.90.9263 -- Containing furosemide and its salts.
  • 3004.90.9266 -- Containing hydrochlorothiazide or its salts.
  • 3004.90.9268 -- Other.

Medicaments primarily affecting the eyes, ears, or respiratory system (no subheading eliminated):

  • 3004.90.9276 (unchanged) -- Cough and cold preparations.
  • 3004.90.9280 (unchanged) -- Other: Antihistamines.
  • 3004.90.9284 (new) -- Other: Containing albuterol sulfate.
  • 3004.90.9269 (renumbered) -- Other: Other.

Uncoated paper. Tariff provisions for uncoated paper of heading 4802, not containing fibers obtained by a mechanical or chemi-mechanical process and weighing 40-150 g/m2, are simplified by removing subheading 4802.57.1020 for writing and cover paper “with one side equal to 559 mm and the other side equal to 280 mm in the unfolded state,” and subheading 4802.57.4020 for “other” paper of the same size.

The subheading for “other” writing and cover paper of subheading 4802.57 is renumbered 4802.57.1085. Likewise, the subheading for “other” other paper of heading 4802.57 is renumbered 4802.47.4085.

Aluminum waste and scrap. Subheading 7602.00.00 is reorganized, with all of its former provisions removed, and the following 10-digit subheadings added:

  • 7602.00.0035 -- Recyclable beverage containers.
  • 7602.00.0095 -- Recyclable aluminum from industrial processes, including turnings, borings, shavings, filings, clippings and chips.
  • 7602.00.0097 -- Other recyclable aluminum.
  • 7602.00.0098 -- Other.

New statistical note 5 is added to Chapter 76, defining the term “recyclable aluminum” for tariff classification purposes. The note reads as follows:

“For statistical reporting purposes under subheading 7602.00.00, the term 'recyclable aluminum' refers to materials that are obsolete, previously used, off-specification, surplus, or incidentally produced and are collected and sorted for processing into a specification-grade commodity. Recyclable materials may also be considered as scrap but do not include solid waste or residue.”

Israel Agricultural Agreement Renewed Again

Several notes to subchapter VIII of Chapter 99 were amended to reflect a one-year extension of the U.S.-Israel agreement on trade in agricultural goods by adding maximum quantities for certain goods in calendar year 2024.