9903.05 Headings by Country: Every Section 301 Forced Labor Code and Rate

Which country does each 9903.05 heading belong to?

Headings 9903.05.20 through 9903.05.84 in Chapter 99 of the HTSUS are the Section 301 forced labor duties, one heading per economy (two for five capped economies), at 10 or 12.5 percent, in force for goods entered on or after 12:01 a.m. ET on July 24, 2026. The most searched codes: 9903.05.31 is China (12.5 percent), 9903.05.29 Canada (10 percent), 9903.05.44 India (10 percent), 9903.05.81 the United Kingdom (10 percent) and 9903.05.39 the European Union (topped up to a combined 10 percent).

Which 9903.05 codes are exemptions rather than countries?

Headings 9903.05.85 through 9903.06.21 add no duty. They mark goods that are outside the forced labor duty: 9903.05.88 is civil aircraft, 9903.05.90 is goods under listed Section 232 programs, 9903.05.93 is USMCA-free Canadian goods, and 9903.05.86 is the product list in U.S. note 52(b). One code in the series belongs to a different action: 9903.05.01 is a 25 percent Section 301 duty on Brazil under U.S. note 50.

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TL;DR: The Section 301 forced labor action at 91 FR 47318 covers 60 economies across 65 country headings (9903.05.20 to 9903.05.84) and 36 exemption headings (9903.05.85 to 9903.06.21). Seventeen economies pay 10 percent, 38 pay 12.5 percent, and five (EU, Japan, South Korea, Switzerland, Taiwan) pay whatever tops their Column 1 rate up to 10 or 12.5 percent. For a compliance team sourcing 400 SKUs from 12 origins, that is a heading decision on every line, and for the five capped economies the answer changes with the 10-digit HTS code. GingerControl is a trade compliance AI platform; its Tariff Calculator returns the full stack, including Section 301 and Chapter 99, for a code, an origin and an entry date, so the layer is checked per line rather than per country.

Verified against the USITC HTS and the Federal Register notice on October 8, 2026. Later notices can modify these headings; recheck before you file.

Last updated: October 2026

What are the 9903.05 headings?

The 9903.05 headings are the Chapter 99 provisions that implement the Section 301 action USTR published in the Federal Register on July 28, 2026, after 60 investigations into each economy's failure to impose and enforce a ban on goods made with forced labor. The policy story, the timeline and the investigation record are in our Section 301 forced labor tariffs explainer. This page is the code reference.

The notice states the rate logic in one sentence. In USTR's words, for an economy that "imposes a forced labor import prohibition, has committed to impose and enforce such a prohibition through an Agreement on Reciprocal Trade (ART), or has imposed a partial regime with the effect of preventing the importation of certain forced labor goods, the Trade Representative has determined 10 percent is the appropriate rate of Section 301 duties." For every other economy, the rate is 12.5 percent, "with specific economies subject to a 12.5 percent rate net of a product's MFN duty" (91 FR 47318, July 28, 2026).

The headings sit in three blocks:

Range	What it does	Count
9903.05.20 to 9903.05.84	Country headings that add the duty	65 headings, 60 economies
9903.05.85 to 9903.05.92	General exemptions open to every origin	8 headings
9903.05.93 to 9903.06.21	Country-specific exemptions (USMCA, CAFTA-DR, product lists)	28 headings

Bottom line: For an entry writer holding a ten-character 9903.05 code, the range alone tells you the job: .20 to .84 adds duty, .85 and above removes it, and .01 to .09 is Brazil's separate action.

Which 9903.05 heading applies to each country, and at what rate?

Every row below comes from the heading text in the USITC HTS, opened October 8, 2026. "Rate" is the additional duty for goods entered on or after July 24, 2026. "Own exemptions" lists the country-specific exemption headings named in that country's heading text; the general exemptions 9903.05.85 to 9903.05.92 apply to every row.

Heading	Economy	Rate	Own exemptions
9903.05.20	Algeria	+12.5%	None
9903.05.21	Angola	+12.5%	None
9903.05.22	Argentina	+10%	9903.06.10, 9903.06.11
9903.05.23	Australia	+12.5%	None
9903.05.24	The Bahamas	+12.5%	None
9903.05.25	Bahrain	+12.5%	None
9903.05.26	Bangladesh	+10%	9903.06.12, 9903.06.13
9903.05.27	Brazil	+12.5%	None (see 9903.05.01 below)
9903.05.28	Cambodia	+10%	9903.06.02, 9903.06.03
9903.05.29	Canada	+10%	9903.05.93 (USMCA)
9903.05.30	Chile	+12.5%	None
9903.05.31	China	+12.5%	None
9903.05.32	Colombia	+12.5%	None
9903.05.33	Costa Rica	+12.5%	9903.05.95 (CAFTA-DR textiles)
9903.05.34	Dominican Republic	+12.5%	9903.05.95
9903.05.35	Ecuador	+10%	9903.06.18, 9903.06.19
9903.05.36	Egypt	+12.5%	None
9903.05.37	El Salvador	+10%	9903.05.95, 9903.06.07 to 9903.06.09
9903.05.38	European Union, Column 1 rate 10% or more	No added duty	9903.05.97
9903.05.39	European Union, Column 1 rate under 10%	Total 10%	9903.05.97
9903.05.40	Guatemala	+10%	9903.05.95, 9903.06.04 to 9903.06.06
9903.05.41	Guyana	+12.5%	None
9903.05.42	Honduras	+10%	9903.05.95
9903.05.43	Hong Kong	+12.5%	None
9903.05.44	India	+10%	None
9903.05.45	Indonesia	+10%	9903.06.16, 9903.06.17
9903.05.46	Iraq	+12.5%	None
9903.05.47	Israel	+12.5%	None
9903.05.48	Japan, Column 1 rate 12.5% or more	No added duty	None
9903.05.49	Japan, Column 1 rate under 12.5%	Total 12.5%	None
9903.05.50	Jordan	+10%	9903.06.20, 9903.06.21
9903.05.51	Kazakhstan	+12.5%	None
9903.05.52	Kuwait	+12.5%	None
9903.05.53	Libya	+12.5%	None
9903.05.54	Malaysia	+10%	9903.05.99, 9903.06.01
9903.05.55	Mexico	+10%	9903.05.94 (USMCA)
9903.05.56	Morocco	+12.5%	None
9903.05.57	New Zealand	+12.5%	None
9903.05.58	Nicaragua	+12.5%	9903.05.95
9903.05.59	Nigeria	+12.5%	None
9903.05.60	Norway	+12.5%	None
9903.05.61	Oman	+12.5%	None
9903.05.62	Pakistan	+10%	None
9903.05.63	Peru	+12.5%	None
9903.05.64	Philippines	+12.5%	None
9903.05.65	Qatar	+12.5%	None
9903.05.66	Russia	+12.5% (Column 2 also +12.5%)	None
9903.05.67	Saudi Arabia	+12.5%	None
9903.05.68	Singapore	+12.5%	None
9903.05.69	South Africa	+12.5%	None
9903.05.70	South Korea, Column 1 rate 12.5% or more	No added duty	None
9903.05.71	South Korea, Column 1 rate under 12.5%	Total 12.5%	None
9903.05.72	Sri Lanka	+10%	None
9903.05.73	Switzerland, Column 1 rate 12.5% or more	No added duty	9903.05.98
9903.05.74	Switzerland, Column 1 rate under 12.5%	Total 12.5%	9903.05.98
9903.05.75	Taiwan, Column 1 rate 10% or more	No added duty	9903.06.14, 9903.06.15
9903.05.76	Taiwan, Column 1 rate under 10%	Total 10%	9903.06.14, 9903.06.15
9903.05.77	Thailand	+12.5%	None
9903.05.78	Trinidad and Tobago	+10%	None
9903.05.79	Türkiye	+12.5%	None
9903.05.80	United Arab Emirates	+12.5%	None
9903.05.81	United Kingdom	+10%	9903.05.96
9903.05.82	Uruguay	+12.5%	None
9903.05.83	Venezuela	+12.5%	None
9903.05.84	Vietnam	+12.5%	None

Bottom line: For a sourcing team checking one origin, find the country, read the rate, then check the "Own exemptions" column before assuming the layer applies. Hong Kong (9903.05.43) and China (9903.05.31) are separate headings, and Canada's heading is the only one whose general exemption range runs to 9903.05.93.

Three details in the table are easy to miss. Canada's heading text excludes "headings 9903.05.85 to 9903.05.93", one wider than every other origin, because the USMCA carve-out is written into it. Russia is the only economy whose Column 2 rate also carries the +12.5 percent, which matters for any Russian goods assessed at Column 2 rates. And the capped economies show "No added duty" on one heading, which is still a Chapter 99 number; confirm with your broker whether it is reported on the line.

How do the capped rates work for the EU, Japan, South Korea, Switzerland and Taiwan?

The five capped economies do not get a flat surcharge. Each has two headings, and the product's Column 1 rate decides which applies. U.S. note 52(k) states the rule: "For headings 9903.05.39 and 9903.05.76, articles for which the applicable column 1 duty rate is less than 10 percent, the sum of the column 1 duty rate and the additional ad valorem rate of duty is 10 percent ad valorem." The same sentence sets 12.5 percent for 9903.05.49, 9903.05.71 and 9903.05.74.

Worked examples, computed from that rule:

Origin	Column 1 rate	Heading	Total duty (MFN plus Section 301)	Section 301 share
EU	2.5%	9903.05.39	10%	7.5 points
EU	12%	9903.05.38	12%	0
Japan	4%	9903.05.49	12.5%	8.5 points
Taiwan	0% (Free)	9903.05.76	10%	10 points
Switzerland	14%	9903.05.73	14%	0

Bottom line: For an importer of EU or Japanese machinery with many low-MFN lines, the capped heading behaves like a flat rate on duty-free and low-duty goods, and disappears on high-duty goods. Check it line by line.

Specific and compound rates need an ad valorem equivalent first. Note 52(k) gives the method and its own example: a duty of 50 cents per kilogram on one kilogram valued at $10 is "5 percent." That 5 percent is what you compare against the 10 or 12.5 percent cap.

Quotable insight: For five of the 60 economies, the forced labor heading is a function of classification, not origin. The same EU exporter can land on 9903.05.38 (no added duty) for one SKU and 9903.05.39 (topped up to 10 percent) for the next, depending only on the 10-digit HTS subheading. A misclassification on those lines does not only move the MFN rate. It can move the Chapter 99 heading and the Section 301 duty with it.

Which exemption headings replace the country heading?

Eight general exemptions apply to every origin. Each one is written into the country heading text as "Except for products described in headings 9903.05.85 to 9903.05.92."

Heading	What it exempts	Source in U.S. note 52
9903.05.85	Goods in transit before 12:01 a.m. ET July 24, 2026 and entered before 12:01 a.m. ET July 28, 2026	Heading text
9903.05.86	Articles classifiable in the HTS provisions listed in note 52(b)	52(b)
9903.05.87	Sixteen particular articles, from etrogs to eucalyptus plywood	52(c)
9903.05.88	Civil aircraft, engines, parts and ground flight simulators meeting general note 6	52(d)
9903.05.89	Listed articles for use in pharmaceutical applications	52(e)
9903.05.90	Articles under listed Section 232 headings	52(f)
9903.05.91	Donations to relieve human suffering	Heading text
9903.05.92	Informational materials	Heading text

The country-specific exemptions then run from 9903.05.93 to 9903.06.21: 9903.05.93 and 9903.05.94 for USMCA-free goods of Canada and Mexico, 9903.05.95 for CAFTA-DR textile and apparel goods of six Central American and Caribbean partners entered free of duty, 9903.05.96 to 9903.05.98 for product lists from the UK, the EU and Switzerland, and 9903.05.99 to 9903.06.21 for product lists of Malaysia, Cambodia, Guatemala, El Salvador, Argentina, Bangladesh, Taiwan, Indonesia, Ecuador and Jordan.

Note 52(a) adds rules that are not headings at all. Goods properly entered under Chapter 98 are outside the duty, except 9802.00.40, 9802.00.50, 9802.00.60 and 9802.00.80, where the duty applies to the foreign value added. Products eligible for special tariff treatment under general note 3(c)(i) are still subject "except as otherwise provided in this note," which is why a USMCA or CAFTA-DR claim only helps where a specific exemption heading exists. Antidumping and countervailing duties continue to apply.

Bottom line: For a broker reviewing 50 Central American apparel lines, the free-of-duty CAFTA-DR claim is what triggers 9903.05.95. An MFN entry of the same goods keeps the 10 or 12.5 percent layer.

How does 9903.05.90 interact with Section 232 duties?

9903.05.90 keeps the forced labor duty off goods that already carry listed Section 232 duties. Note 52(f) names them by heading: articles of steel, aluminum or copper, and steel or aluminum derivatives, under 9903.82.02 and 9903.82.04 to 9903.82.26; passenger vehicles, light trucks and their parts under listed 9903.94 headings; wood products under listed 9903.76 headings; medium- and heavy-duty vehicles, buses and parts under listed 9903.74 headings; and semiconductor articles under 9903.79.01. Annex I, Part B of the same notice added patented pharmaceutical articles under 9903.04.60 to 9903.04.66, effective for goods entered on or after 12:01 a.m. ET on July 31, 2026.

The exemption follows the Section 232 heading, not the product family. A steel article that is not covered by a listed 9903.82 heading does not qualify for 9903.05.90 because it looks like steel. For the current Section 232 rates by program, see Section 232 tariff rates by product.

How do 9903.05 headings stack with other Chapter 99 duties?

Outside the exemptions, the forced labor duty adds to everything else. Note 52(a) says products subject to headings 9903.05.20 to 9903.05.84 "shall also be subject to the general rates of duty imposed under subheadings in chapters 1 to 97" and, except as provided in the note, "shall also be subject to any additional duty provided for in this subchapter or in subchapter IV of chapter 99." On that text, a Chinese product on a China-list Section 301 heading carries that heading and 9903.05.31 together. The China-list rates are in Section 301 tariff rates for China, and the general layering logic is in how tariff stacking works.

Two more rules from the notice change the arithmetic:

1. Foreign trade zones. Covered products admitted to an FTZ "only may be admitted as 'privileged foreign status'" under 19 CFR 146.41, unless eligible for domestic status.
2. Personal baggage. Products for personal use in accompanied baggage are excluded under note 52(a).

How the Chapter 99 numbers are sequenced on the entry summary is set by CBP, not by the HTS. CSMS 69668138 (August 27, 2026) has filers report trade remedy numbers with Section 301 first, then Section 338, then Section 232, ahead of the chapter 1 to 97 number. It does not say how two Section 301 numbers on one line are ordered against each other. Confirm the line layout with your broker before you file.

Is 9903.05.01 part of the same action?

No. 9903.05.01 belongs to a separate Section 301 action on Brazil, published at 91 FR 45516 on July 20, 2026 and effective for goods entered on or after July 22, 2026. Per the USITC HTS, it adds 25 percent to "articles the product of Brazil, as provided for in subdivision (a) of U.S. note 50," with its own exemptions at 9903.05.02 to 9903.05.09 (among them in-transit goods, civil aircraft, pharmaceutical-use articles, listed Section 232 goods, donations and informational materials).

Brazil therefore has two country headings from two actions: 9903.05.01 at 25 percent and 9903.05.27 at 12.5 percent. Note 50 and note 52 each say covered products are "also subject to any additional duty provided for in this subchapter," so on the face of the two notes both can apply to the same Brazilian line. Treat that as the text's reading, not as entry advice, and confirm with your broker.

How do you check the right heading for every SKU?

For one origin and one product, the USITC search is enough: type the heading into hts.usitc.gov, read the description and the excluded ranges. The work grows when the catalogue does:

1. Classify first. For the five capped economies the 10-digit subheading picks the heading. For every economy it decides whether 9903.05.86, .87 or .90 applies.
2. Map origin to heading. Use the table above, and remember Hong Kong and China are separate.
3. Check the preference claim. USMCA and CAFTA-DR exemptions require a free-of-duty claim, not only qualifying origin.
4. Check the Section 232 heading. 9903.05.90 applies only through listed 9903 headings.
5. Date the entry. 9903.05.85 and the July 31 pharmaceutical change both turn on entry time.

Entries filed with a country heading where an exemption applied mean duty was paid that the HTS did not require. GingerControl identifies and documents the opportunity; your licensed broker or counsel files.

Wiring the 9903.05 layer into your landed cost

The forced labor headings reach products of 60 economies, and five economies make them depend on the HTS code itself. GingerControl's Tariff Calculator returns the full U.S. tariff stack (MFN, Section 232, Section 301 and Chapter 99) for a code, an origin and an entry date, with each component broken out, across 200+ origins. The HTS Classification Researcher follows GRI logic, cites CROSS rulings during the analysis, and produces documentation that supports the classification decision a licensed professional makes; it does not provide legal advice. Run a code through the Tariff Calculator

GingerControl also works with importers and trade compliance teams on process consulting and custom system development. Talk to our team

References

[REF 1] Federal Register, USTR, "Notice of Actions in Section 301 Investigations of Acts, Policies, and Practices of Various Economies Related to the Failure of Each Economy To Impose and Effectively Enforce a Prohibition on the Importation of Goods Produced With Forced Labor" Data cited: rate logic, effective dates, U.S. note 52 text, FTZ rule, July 31, 2026 amendment to 9903.05.90 Source: 91 FR 47318, FR Doc. 2026-15181 Published: July 28, 2026

[REF 2] U.S. International Trade Commission, Harmonized Tariff Schedule of the United States, Chapter 99, headings 9903.05.01 to 9903.06.21 Data cited: every heading number, country, rate and excluded range in the tables Source: USITC HTS search Accessed: October 8, 2026

[REF 3] Federal Register, USTR, "Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation" Data cited: 25 percent duty on Brazil, July 22, 2026 effective date, U.S. note 50 stacking text Source: 91 FR 45516, FR Doc. 2026-14542 Published: July 20, 2026

[REF 4] U.S. Customs and Border Protection, CSMS 69668138, "Updated Guidance: Entry Summary Order of Reporting for Multiple HTS when 98 or 99 HTS are Required" Data cited: order of Chapter 99 trade remedy numbers on an entry summary line Source: CSMS 69668138 Published: August 27, 2026