CBP·

CBP confirms Section 301 HTSUS 9903.05.01 and 9903.05.20–9903.05.84 are drawback-eligible; FD07 validations corrected to allow claims.

Summary

CBP has corrected FD07 drawback validations and the Drawback Error Dictionary to allow drawback on HTSUS 9903.05.01 (Section 301 duties on certain products from Brazil) and 9903.05.20–9903.05.84 (Section 301 forced labor import duties). No duty rates or HTS classifications changed, but prior system logic incorrectly disallowed drawback. Importers and brokers may now file or correct drawback claims for these Chapter 99 provisions.

Source
CBP
Issued
Aug 18, 2026
Primary documents
1
HTS codes cited
66

Primary documents · Read the source

CBP has issued a correction affecting drawback treatment of certain Section 301 duties. HTSUS 9903.05.01, which covers Section 301 duties on certain products from Brazil, and HTSUS 9903.05.20 through 9903.05.84, which cover Section 301 forced labor import duties, are confirmed to be drawback-eligible.

On August 12, 2026, CBP deployed FD07 validation updates that erroneously disallowed drawback for these Chapter 99 provisions. This has now been corrected in production, and the Drawback Error Dictionary in the ACE ABI CATAIR has been updated accordingly. There is no change to the underlying duty rates or HTS classifications; the change is strictly to system validations governing whether drawback claims are accepted.

For customs brokers and trade compliance teams, this impacts how Section 301 duties under these specific Chapter 99 HTSUS codes are handled in drawback calculations and filings. Any drawback claims that were rejected or blocked under FD07 since August 12, 2026, solely because they involved HTSUS 9903.05.01 or 9903.05.20–9903.05.84 should be identified and reviewed. Where appropriate, claims should be resubmitted or corrections requested now that the system allows drawback for these provisions.

Action items include: updating internal drawback SOPs and training materials to reflect that these codes are drawback-eligible; confirming that in-house or vendor systems no longer flag these codes as ineligible; and coordinating with ABI/ACE providers to ensure FD07 validations are functioning as corrected. Drawback and brokerage teams should also communicate this change to affected importers who pay Section 301 duties under these Chapter 99 provisions so they can pursue eligible duty recovery. For technical or case-specific questions, CBP directs inquiries to OTDrawback@cbp.dhs.gov or the company’s Client Representative.

HTS codes cited (66)

9903.05.019903.05.209903.05.219903.05.229903.05.239903.05.249903.05.259903.05.269903.05.279903.05.289903.05.299903.05.309903.05.319903.05.329903.05.339903.05.349903.05.359903.05.36
Show all 66 codes
9903.05.379903.05.389903.05.399903.05.409903.05.419903.05.429903.05.439903.05.449903.05.459903.05.469903.05.479903.05.489903.05.499903.05.509903.05.519903.05.529903.05.539903.05.549903.05.559903.05.569903.05.579903.05.589903.05.599903.05.609903.05.619903.05.629903.05.639903.05.649903.05.659903.05.669903.05.679903.05.689903.05.699903.05.709903.05.719903.05.729903.05.739903.05.749903.05.759903.05.769903.05.779903.05.789903.05.799903.05.809903.05.819903.05.829903.05.839903.05.84

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