Section 301 forced labor tariff lookup

• 9903.05.85
  Goods in transit on July 24, 2026

  Loaded onto the vessel and in transit on the final mode of transit before 12:01 a.m. ET on July 24, 2026, and entered before 12:01 a.m. ET on July 28, 2026.

  Shown as a possible exemption for calculation dates before 2026-07-28.

• 9903.05.86
  Listed products, U.S. note 52(b)

  Articles classifiable in the HTS provisions listed in note 52(b), applying to every economy. The list includes meat, produce, coffee, tea and spices, energy products (chapter 27), ores, many chemicals and pharmaceuticals, precious and base metals, computers (8471) and other electronics, and artworks (chapter 97). (863 provisions listed.)

  Exempt when the HTS code falls under a listed provision.

• 9903.05.87
  Particular articles, U.S. note 52(c)

  Sixteen described articles, such as etrogs, certain seeds for sowing, acai products and baked goods for religious purposes. (16 provisions listed.)

  Shown as a possible exemption: the description must match.

• 9903.05.88
  Civil aircraft, engines and parts, U.S. note 52(d)

  Civil aircraft and their parts that meet general note 6, under the listed provisions. (541 provisions listed.)

  Shown as a possible exemption: the civil aircraft end use must be met.

• 9903.05.89
  Articles for pharmaceutical applications, U.S. note 52(e)

  Listed articles for use in pharmaceutical applications. (700 provisions listed.)

  Shown as a possible exemption: the pharmaceutical end use must be met.

• 9903.05.90
  Section 232 goods do not stack, U.S. note 52(f)

  Steel, aluminum and copper articles and derivatives (9903.82.02, 9903.82.04 to 9903.82.26), passenger vehicles, light trucks and parts, medium- and heavy-duty vehicles and parts, wood products, semiconductors (9903.79.01) and patented pharmaceuticals (9903.04.60 to 9903.04.66) pay the Section 232 duty instead of the forced-labor duty.

  Exempt whenever the line falls under one of those Section 232 headings, even when the capped 232 heading adds nothing.

• 9903.05.91
  Donations

  Donations by persons subject to US jurisdiction, such as food, clothing and medicine, intended to relieve human suffering.

  Not decided from the HTS code. Claim it at entry when the facts fit.

• 9903.05.92
  Informational materials

  Publications, films, posters, records, photographs, microfilm, tapes, CDs, artworks, news wire feeds and similar.

  Not decided from the HTS code. Many of these provisions are also on the note 52(b) list.

• 9903.05.93 / 9903.05.94
  Canada and Mexico goods entered free under USMCA, U.S. note 52(g) and (h)

  Products of Canada or Mexico entered free of duty under USMCA. A non-qualifying Canadian or Mexican good pays the 10% rate (9903.05.29 or 9903.05.55).

  Exempt when USMCA is claimed and the line enters free.

• 9903.05.95
  CAFTA-DR textiles and apparel, U.S. note 52(i)

  Textile or apparel goods of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua entered free of duty under CAFTA-DR.

  Exempt when CAFTA-DR is claimed, the line enters free and it is in chapters 50 to 63.

• U.S. note 52(a)
  Chapter 98 entries and accompanied baggage

  Goods properly entered under a chapter 98 provision are not subject, except 9802.00.40, .50, .60 and 9802.00.80, where the duty applies to the value added abroad. Personal-use goods in accompanied baggage are also outside the duty.

  Chapter 98 codes are exempt, with the value-added rule stated for 9802.

Data: 2026 HTSUS Revision 21, retrieved Oct 23, 2026. See also the US Tariff Tracker by country.

Frequently asked questions

What are the Section 301 forced-labor tariffs?

Additional US duties that USTR imposed from July 24, 2026 on products of 60 economies (86 countries, counting the 27 EU member states) found to fail to ban, or to enforce a ban on, imports made with forced labor. They are 10% or 12.5% ad valorem, declared under HTSUS headings 9903.05.20 to 9903.05.84.

Which countries pay 10% and which pay 12.5%?

USTR set 10% for economies that ban forced-labor imports, committed to a ban in an Agreement on Reciprocal Trade, or have a partial regime, and 12.5% for the rest. The table on this page lists the rate for each economy from the HTSUS.

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

For these economies the rate is a total that includes the column 1 (MFN) duty: 10% for the EU and Taiwan, 12.5% for Japan, South Korea and Switzerland. A good with a 4% MFN rate from Japan pays 8.5% forced-labor duty; a good whose MFN rate is 12.5% or more pays none. Specific duties are converted to an ad valorem equivalent (U.S. note 52(k)).

Does the forced-labor tariff stack with Section 232?

No. Goods under the Section 232 headings for steel, aluminum, copper, vehicles and parts, trucks and parts, wood products, semiconductors and patented pharmaceuticals are exempt from the forced-labor duty (heading 9903.05.90). It does stack with Section 301 China duties and AD/CVD.

Are USMCA goods from Canada and Mexico exempt?

Yes, when they are entered free of duty under USMCA (headings 9903.05.93 and 9903.05.94). Canadian or Mexican goods that do not qualify pay 10%.

Does this lookup match the landed cost calculator?

Yes. The lookup and the calculator read the same HTSUS Chapter 99 data and run the same resolver, so the rate, cap and exemptions shown here are what the calculator charges.