Section 301 forced labor tariffs (9903.05): how to check if your origin/HTS owes extra duty

You already have (or almost have) a 10-digit US HTS and a country or economy of origin. This page is a checklist: confirm whether that origin sits among the ~60 economies covered by the 2026 forced-labor Section 301 action, find the matching Chapter 99 heading in the 9903.05 family, and read exemptions / MFN-combined-rate notes for your entry date. Method guide only - not a pasted 60-economy rate table; not a UFLPA detention guide; not a rewrite of Costvanta’s China tech-transfer 301 Insight.

Disclaimer: Educational. Whether forced-labor §301 additional duties apply depends on classification, origin economy, Chapter 99 / notes in force on entry date, and exemptions (Annex lists, preferential headings, MFN-combined rules). Live Costvanta lookup does not resolve 9903.05; early-access China default without Annex evaluation. Confirm USITC HTS, CBP/USTR, and your broker. Not a UFLPA detention guide. Not legal advice; not binding on CBP.

What this Section 301 forced-labor action is (short)

Under the Trade Act of 1974, USTR investigated ~60 economies for failure to impose and effectively enforce a prohibition on importing goods produced with forced labor. The final action imposes additional ad valorem duties on products of those economies via Chapter 99 headings in the 9903.05 family (with exemptions in Annexes and related headings). When coverage, origin, entry date, and no applicable exemption line up, that layer sits on top of the Chapter 1-97 Column 1 General rate - it does not replace ordinary classification.

CN callout: 强迫劳动加征 = additional duty under this forced-labor §301 action, beyond the base General rate.

Per the USTR Notice of Actions (91 FR 47318 / FR Doc 2026-15181) (govinfo; USTR PDF) and CSMS #69326983: additional rates apply to products entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time, 2026-07-24, with a short in-transit carve-out through 2026-07-28 for goods already on the final mode of transit before the effective time (heading 9903.05.85 concept - teach from CSMS/FR; do not invent edge cases).

This page = how to check; not a frozen rate table

Open live HTS and dated CBP guidance for your origin and entry date. Headings, U.S. note 52 subdivisions, and Annex product lists move. This article teaches where to look and in what order - not a frozen 60-row percentage dump.

Not the same as China technology-transfer Section 301

Costvanta already published a method page for the separate China technology-transfer Section 301 action (9903.88 family):

→ Section 301 China tariffs: how to check if your HTS owes extra duty

That action is not this forced-labor 9903.05 action. China origin may need both checks. Completing #2 does not finish this page (and the reverse).

One UFLPA contrast line only

UFLPA / Withhold Release Orders / detention are different CBP forced-labor enforcement programs (goods may be detained or excluded). This page is about additional ad valorem duties under §301 via 9903.05 - not a UFLPA how-to.

Prerequisite: a credible US HTS first

If you lack a defensible 10-digit for entry, finish classification first:

→ How to find your US HTS code and read the full duty stack

Return here once you have a candidate subheading and a stated origin economy.

What you need before you search

Correct 10-digit US HTS - not China HS / Schedule B

Entry uses the full 10-digit statistical reporting number. A supplier’s China HS, a 6-digit international HS, or a US Schedule B export number is not a substitute. Confirm on hts.usitc.gov or via the pillar / Costvanta.

Country / economy of origin (incl. Hong Kong vs PRC)

The 9903.05 map is keyed to origin economy, not the last export port. EU member states use the EU paired headings in CSMS. Hong Kong, China is a separate heading from PRC China in CSMS #69326983 (illustrative: 9903.05.43 vs 9903.05.31 - as of CSMS 2026-07-23 / FR 2026-07-28; re-check live). Origin disputes belong with a broker.

CN callout: 原产地经济体 drives the 9903.05 heading; third-country routing alone does not rewrite origin.

Planned entry date + preferential-claim facts

Confirm the HTS revision for your planned entry on hts.usitc.gov; CSMS is a dated procedural map - not a substitute schedule. USMCA / CAFTA-DR and similar preferential facts are declarant facts - not inferred from HTS digits alone. Collect claim documentation before arguing an economy-specific exemption heading.

Step 1: Confirm the ch.1-97 classification first

Forced-labor 301 Chapter 99 rides with ordinary classification. Wrong Chapter 1-97 HTS → wrong Annex / note paths (especially product lists and carve-outs such as 9903.05.86-.90). Finish a credible ch.1-97 candidate before arguing covered / exempt under 9903.05.

Build a fact sheet (material, function, condition as imported). Walk the tree on hts.usitc.gov or use the pillar guide. Optionally paste the same description into Costvanta for candidate codes and General-rate context - then return here.

Mid CTA: Confirm your candidate HTS on https://www.costvanta.com, then finish the live 9903.05 / exemption path below.

Limitation teaser: Live Costvanta lookup does not resolve forced-labor 301 / 9903.05 for all economies; early-access documents a China default only (Annex exceptions not evaluated). See Methodology - Import.

Step 2: Covered economy → matching 9903.05.xx

1. Open hts.usitc.gov.
2. Search 9903.05 and related U.S. note 52 text for your economy name.
3. Cross-read CSMS #69326983 as a dated procedural map of duty headings 9903.05.20-.84 → economy (and the except-for exemption lists on each line).

Record the check date. Frame any example as as of [date]; re-check live.

Illustrative headings only (not a 60-row table)

As of CSMS 2026-07-23 / FR 2026-07-28; re-check live:

Do not treat this mini-set as the full ~60-economy table. Open the live heading for your origin.

CBP attached Forced Labor HTS LIST.pdf to the CSMS bulletin as a lookup aid for Chapter 1-97 ↔ Chapter 99 correspondence. Use it to navigate - do not dump the PDF into quotes or treat it as frozen legal text.

The USTR notice and Annexes I-II are the legal action narrative (cite FR / govinfo / USTR PDF above). Live HTS Chapter 99 + U.S. note 52 are what entry uses. Optional hub: CBP Trade Remedies.

Step 3: Check exemptions / carve-outs

CN callout: 豁免 = carve-out heading / note scope - not a forever free pass without dates and product limits.

General exemptions for all economies (9903.05.85-.92 family)

Per CSMS #69326983, concepts in the 9903.05.85-9903.05.92 family include (teach lookup; do not invent line examples): 9903.05.85 in-transit window; .86 / .87 note 52(b)/(c) product lists; .88 civil aircraft (note 52(d)); .89 pharmaceutical applications (note 52(e)); .90 aluminum/steel/copper or derivative aluminum/steel articles, certain vehicles and parts, wood products, and semiconductor articles as provided in note 52(f) - key link to the Section 232 metals check (forced-labor 301 often does not add on those classes; still verify whether 232 itself applies); .91 / .92 donations and informational materials. Open the cited note subdivisions in the live HTS for your merchandise and entry date.

Economy-specific exemption families (lookup method, not a dump)

CSMS lists economy-specific headings - teach the method, not a full grid: Canada USMCA 9903.05.93 (duty 9903.05.29); Mexico USMCA 9903.05.94 (duty 9903.05.55); CAFTA-DR textiles/apparel 9903.05.95; UK / EU / Switzerland / Malaysia / Cambodia / others in the 9903.05.96-9903.06.21 range (as mapped in CSMS).

Method: (1) open your economy’s duty heading and read its “except for” list; (2) open each cited exemption heading; (3) open the U.S. note 52 subdivision cited; (4) match merchandise + preferential-claim facts + dates. Preferential treatment is a declarant fact.

Chapter 98 nuance + FTZ (high-level)

Per CSMS: additional duties from 9903.05.20-.84 generally do not apply when entry is properly claimed under Chapter 98, except certain 9802 repair/alteration/assembly provisions where duty applies to a defined value portion - read CSMS; do not invent sample lines. FTZ: products subject to this additional duty (except domestic status) generally may be admitted only as privileged foreign status as of the date the duty is imposed - see CSMS/FR; confirm with your broker.

Step 4: MFN-cap / combined-rate concept

CN callout: 合并税率 = combined Column 1 (MFN) + forced-labor 301 under U.S. note 52 - concept only; no sample SKU math here.

Per CSMS paired headings and U.S. note 52:

• EU and Taiwan: if Column 1 ad valorem (or equivalent) is ≥ 10%, no additional forced-labor 301; if < 10%, combined Column 1 + 301 = 10%.
• Japan, South Korea, and Switzerland: same pattern at 12.5% combined.

Teach the rule structure and point to live HTS note 52 + CSMS #69326983. Do not invent “your MFN is X so 301 is Y” for a sample SKU.

Step 5: Stacking awareness

Effective burden is the combination that applies - not General alone: (1) Column 1 General on ch.1-97; (2) China tech-transfer 301 when #2 applies; (3) forced-labor 301 (9903.05 - this page); (4) Section 232 when metals / derivatives apply (#14); (5) other Chapter 99 layers as applicable. No stacked percentages invented here. Full-stack reading: How to find your US HTS code and read the full duty stack.

China dual-check: may owe both tech-transfer 301 and forced-labor 301 (illustrative 9903.05.31 as of CSMS 2026-07-23 / FR 2026-07-28; re-check live) unless an exemption applies - different Chapter 99 families.

Low-value / de minimis: Section 321(a)(2)(C) suspension does not erase Chapter 99. Commercial parcels under $800 still need an appropriate entry path and a 10-digit HTS — see the Section 321 de minimis / low-value entry guide.

Landed cost: after Chapter 99 placeholders are set, fold freight, MPF, and HMF (if ocean) into How to calculate US import landed cost.

9903.05.90 vs 232: many aluminum / steel / copper (and listed derivative / vehicle / semiconductor / wood) articles are directed to 9903.05.90 under note 52(f) - forced-labor 301 often does not add; that does not answer whether 232 itself applies. Run the 232 metals check separately.

ACE order (awareness): CSMS #69326983: Ch.98 (if any) → Ch.99 additionals (Section 301 first among that bulletin’s trade-remedy sequence, then 122, 232, 201…) → Ch.1-97. Optional: CBP’s Unstacking Certain Tariffs Chart.

What Costvanta does and does not do for forced-labor 301

Quote from Methodology - Import:

Section 301 forced-labor duty - 12.5% on products of China under the 2026 action, effective 24 July 2026. The action’s Annex I/II product exceptions are not evaluated: the duty is applied at its published default scope.

Contrast: Section 232 duties are not modeled at all (#14). Homepage: https://www.costvanta.com. Optional: data sources.

Worked mini-walkthrough

Primary: hypothetical Vietnam or India consumer good (non-metal)

SKU (hypothetical): Manufactured consumer good (non-metal). Assume a candidate 10-digit and origin Vietnam or India - not a permanent “on/off” fact for any real HTS.

As of CSMS 2026-07-23 / FR 2026-07-28; re-check live:

1. Confirm ch.1-97 on hts.usitc.gov.
2. Origin covered? Vietnam → illustrative 9903.05.84 (12.5% in CSMS text, except listed exemptions). India → illustrative 9903.05.44 (10%). Confirm live; do not paste the 60-row table.
3. Scan except-for / general exemptions (9903.05.85-.92 + any economy-specific headings) and U.S. note 52; use the Forced Labor HTS LIST.pdf as a lookup aid only.
4. Bucket (no eternal %): likely additional → report applicable Ch.99 with ch.1-97 per ACE and confirm rates from live sources for that date; exemption fits → document heading/note/dates and broker-check if material; ambiguous → need broker.

Sidebar: China origin dual-check

China origin: run #2 and this page’s illustrative 9903.05.31 path (12.5% in CSMS text as of CSMS 2026-07-23 / FR 2026-07-28; re-check live; Annex exceptions may apply). Completing one does not finish the other. Costvanta early-access may show a China default without Annex evaluation - still verify live.

Sidebar: metal article / 9903.05.90 + #14

Aluminum, steel, copper, or listed derivative / vehicle / semiconductor / wood class under note 52(f): check 9903.05.90 before assuming a forced-labor stack - then run the 232 metals check. No invented stacked %.

Optional: CA/MX preferential

Mexico + USMCA duty-free claim: open 9903.05.55 and 9903.05.94 (Canada: 9903.05.29 / 9903.05.93). Preferential claim = declarant fact. Confirm note 52 and entry date on live HTS.

What to do next

1. Confirm candidate 10-digit on https://www.costvanta.com, then re-verify on hts.usitc.gov (9903.05, U.S. note 52) close to entry.
2. Re-read CSMS #69326983 and the USTR notice (FR / govinfo) before quoting - lines and Annex lists move.
3. China origin: also finish #2. Metals / 9903.05.90 class: also finish #14.
4. Broker (and binding ruling if needed) when value, origin, preferential claim, or note scope is high risk. Bookmark data sources.

CTA: Run the description on https://www.costvanta.com, then finish the 9903.05 path on live HTS / CSMS. Live Costvanta does not resolve 9903.05; early-access China default does not evaluate Annex exceptions.

FAQ

Is this the same as UFLPA?

No. UFLPA / WRO / detention can detain or exclude goods. This page covers additional ad valorem duties under §301 via 9903.05 - not a UFLPA guide.

My China SKU already went through the #2 301 check - am I done?

No. #2 is China technology-transfer 301 (9903.88). Forced-labor 301 is a different Chapter 99 family (illustrative China 9903.05.31 as of CSMS 2026-07-23 / FR 2026-07-28; re-check live). China origin may need both.

Does Costvanta’s early-access 12.5% China forced-labor line include my Annex exemption?

No. Methodology: Annex I/II exceptions are not evaluated; duty applies at published default scope. Confirm on live HTS / note 52.

EU / Japan goods with high MFN - do I still owe forced-labor 301?

Maybe zero additional under combined-rate headings (EU/Taiwan 10%; Japan/Korea/Switzerland 12.5%) when Column 1 is at or above the cap - re-check note 52. Concept only; no sample math here.

My broker cited 9903.05.90 for a steel part - what does that mean vs Section 232?

9903.05.90 is a forced-labor 301 exemption class (note 52(f)) - it does not answer whether Section 232 applies. Run the 232 metals method.

Does Costvanta replace checking live 9903.05 / CSMS?

No. Costvanta helps with HTS candidates and (where available) MFN + China tech-transfer 301 + MPF (homepage; methodology). Live free lookup does not resolve 9903.05. Early-access China forced-labor is default-scope only. Not accepted as-is by CBP.

Disclaimer: Educational only. Re-check live USITC HTS, CBP/USTR, and your broker. Live Costvanta does not resolve 9903.05; early-access China default without Annex evaluation. Not legal advice; not a UFLPA guide; not binding on CBP.