9903.05.01: Section 301 Brazil 25% Duty Heading Explained
Key Points
- 9903.05.01 is the Chapter 99 duty heading for the Section 301 Brazil program, and it adds 25 percent to the duty in the applicable subheading.
- The 25 percent rate applies from July 22, 2026 onward, with no announced end date as of November 2026.
- The heading covers articles the product of Brazil, except products described in headings 9903.05.02-9903.05.09.
- The facts on file list one scope rule: all products, country Brazil (BR), effective July 22, 2026.
- The authorities are Section 301 of the Trade Act of 1974, 91 FR 45516 (Doc 2026-14542), and CSMS 69302472.
On this page
- Direct answer
- What 9903.05.01 is and how it is built
- Rate and effective window
- Affected products and exemption headings
- How it appears on an entry
- Interaction with other duties
- What importers should do
- Key references
Direct answer: 9903.05.01 is the Chapter 99 heading that imposes the Section 301 Brazil duty. It matters to anyone importing articles that are the product of Brazil. As of November 2026, the rate is the duty in the applicable subheading plus 25 percent, effective July 22, 2026 onward, unless the goods qualify under one of the exemption headings 9903.05.02 through 9903.05.09.
The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.
What 9903.05.01 is and how it is built
The official heading text reads: "Except for products described in headings 9903.05.02-9903.05.09, articles the product of Brazil, as provided for in subdivision (a) of U.S. note 50 to this subchapter." In plain terms, it is the base duty heading. Subdivision (a) of U.S. note 50 to subchapter III of Chapter 99 defines the scope, and the other headings in the 9903.05.02 through 9903.05.09 range carve out products that are treated differently.
The program is Section 301 Brazil. The legal authority on file is Section 301 of the Trade Act of 1974, the notice published at 91 FR 45516 (Doc 2026-14542), and CBP's CSMS 69302472. You can search for the notice on the Federal Register site, and read the heading itself in the Harmonized Tariff Schedule. CBP's guidance is published through the CBP website, where CSMS messages are archived.
One caution on the numbering: the Chapter 99 block around 9903.05 is not a single program from top to bottom. Treat 9903.05.01 as the duty heading and 9903.05.02 through 9903.05.09 as its exemption headings. For any other 9903.05 code, confirm the program in the current HTSUS before you rely on it.
Rate and effective window
The rate
The rate is stated as: the duty provided in the applicable subheading plus 25 percent. The 25 percent is additive. It does not replace the ordinary column 1 duty on the chapter 1-97 line; it sits on top of it.
The window
The 25 percent rate runs from July 22, 2026 onward. No end date has been announced as of the November 2026 data on file. If you are reviewing entries, the key test is the date the duty attaches to your goods. Confirm the exact trigger (such as entry or withdrawal date) in U.S. note 50 and CSMS 69302472 rather than assuming it.
The facts on file do not address any refund process, in-transit relief, or drawback treatment. Confirm those in the current HTSUS and with your broker.
Affected products and exemption headings
Scope on file
The scope rule recorded for this code is a single entry: all products, country Brazil (BR), from July 22, 2026 onward, with no announced end date. The base presumption is therefore that an article the product of Brazil is subject to the duty unless an exemption applies.
Exemption headings
The heading text itself excludes products described in headings 9903.05.02-9903.05.09. The facts on file do not list what those headings cover. Look up each one in the HTSUS and match your HTS subheading against the product descriptions and any conditions in U.S. note 50.
Country of origin matters, not country of shipment
The heading says "the product of Brazil." That points to origin rather than where goods were loaded. Goods shipped from Brazil that originate elsewhere, or Brazilian goods shipped through a third country, need an origin determination. Confirm the origin rules with your broker.
How it appears on an entry
9903.05.01 is a Chapter 99 line. It is reported in addition to the regular chapter 1-97 HTS line for the goods, not instead of it. A typical entry for a covered Brazilian article has:
- The normal chapter 1-97 subheading, with its regular duty rate.
- A 9903.05.01 line, carrying the additional 25 percent.
If the goods qualify for an exemption, the matching heading from 9903.05.02 through 9903.05.09 would be reported instead of 9903.05.01. Check the specific reporting instructions in U.S. note 50 and CSMS 69302472 before filing. For background on how Chapter 99 headings fit the broader schedule, see the 2026 tariff code overview.
Interaction with other duties
The facts on file say the Section 301 Brazil duty is added to the duty in the applicable subheading. They say nothing about how it combines with other measures such as Section 232 duties, other Section 301 programs, or antidumping and countervailing duties. Do not assume that it stacks, or that it excludes anything else. Check the notes to the relevant Chapter 99 headings, and confirm with your broker how the lines combine on the same entry.
For an example of how a different Chapter 99 program is documented, see 9903.74.10 Explained: MHDV Section 232 Note 38(k) Heading. That is a separate program with its own rules.
What importers should do
- Identify every entry line for Brazilian-origin goods with an entry date on or after July 22, 2026, and confirm 9903.05.01 is reported alongside the chapter 1-97 line.
- Check each product against headings 9903.05.02 through 9903.05.09 and U.S. note 50 to see whether an exemption applies, and document the basis.
- Add 25 percent to your landed cost model for non-exempt goods and review it if an end date is announced.
- Read CSMS 69302472 and the 91 FR 45516 notice for filing instructions, and confirm any open points (timing, stacking, refunds) with your broker.
Key references
- Harmonized Tariff Schedule of the United States: the official text of heading 9903.05.01, its exemption headings, and U.S. note 50.
- Federal Register: search for 91 FR 45516 (Doc 2026-14542), the notice tied to the Section 301 Brazil action.
- U.S. Customs and Border Protection: guidance and CSMS messages, including CSMS 69302472.
- CustomsGenius 2026 tariff code overview: context on 2026 Chapter 99 headings.
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