9903.05.02: Section 301 Brazil In-Transit Grace Heading

Key Points

• 9903.05.02 is an exemption heading in the Section 301 Brazil program, and it carries no additional duty itself.
• Its rate is "the duty provided in the applicable subheading," meaning the regular chapter 1-97 line governs.
• It covers articles the product of Brazil loaded onto a vessel and in transit on the final mode of transit before 12:01 a.m. ET on July 22, 2026.
• Those articles must also have been entered for consumption before 12:01 a.m. ET on July 29, 2026.
• The authorities named for it are Section 301 of the Trade Act of 1974, 91 FR 45516 (Doc 2026-14542), and CSMS 69302472.

On this page

1. What 9903.05.02 is
2. Affected products and the in-transit test
3. Rate and effective window
4. Interaction with other tariff provisions
5. Required actions for importers, brokers, and compliance teams
6. What importers should do
7. Key references

9903.05.02 is a Chapter 99 exemption heading under the Section 301 Brazil program. It applies to Brazilian-origin goods already on a vessel in transit before July 22, 2026 and entered for consumption before July 29, 2026, and it adds no duty of its own. Importers and brokers who handled Brazil entries around that window need to know it exists. This article reflects facts as of November 2026.

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 9903.05.02 is

The official heading text reads: "Articles the product of Brazil loaded onto a vessel and in transit on the final mode of transit before 12:01 a.m. ET 2026-07-22 and entered for consumption before 12:01 a.m. ET 2026-07-29 (in-transit grace)."

It sits in the Section 301 Brazil exemptions group. The program rests on Section 301 of the Trade Act of 1974. The notice is published at 91 FR 45516 (Doc 2026-14542), which you can find through the Federal Register search page. CBP communicated it in CSMS 69302472, found through the CBP CSMS page.

Think of it as a claim heading, not a duty heading. Within this Brazil block, 9903.05.01 is the duty heading, and 9903.05.02 through 9903.05.09 are exemption headings. Confirm the exact set in the current HTSUS.

Affected products and the in-transit test

The heading is not limited to particular HTS chapters in the text provided. Scope is defined by origin and timing, so the test has three parts:

• Origin: the articles must be the product of Brazil.
• Transit: the articles must have been loaded onto a vessel and be in transit on the final mode of transit before 12:01 a.m. ET on July 22, 2026.
• Entry: the articles must be entered for consumption before 12:01 a.m. ET on July 29, 2026.

All three must be met. Goods loaded earlier but entered after the cutoff do not fit the heading text. If your shipment involved a transshipment, a multimodal move, or a split bill of lading, the facts here do not say how those cases are treated. Confirm with your broker and the CSMS message.

Rate and effective window

The rate is "the duty provided in the applicable subheading." In practice, you pay whatever the regular HTS line for the product calls for, and 9903.05.02 does not add a Section 301 Brazil duty on top. The effective date is July 22, 2026, and the entry window runs to before 12:01 a.m. ET on July 29, 2026.

As of November 2026, that entry window has closed. The heading matters now mainly for entries already filed in that period and for any review of how they were declared.

How it appears on an entry

The Chapter 99 line is reported alongside the regular chapter 1-97 line for the same goods. The chapter 1-97 line carries its normal classification and duty. The 9903.05.02 line signals that the goods qualify for the in-transit grace rather than the Section 301 Brazil duty heading. Entry summaries should reflect one or the other for the same goods, not both.

Interaction with other tariff provisions

• Not a stacking duty: because it adds nothing, it does not stack with other duties. Other programs that apply to the same goods are assessed on their own terms.
• Section 301 Brazil duty heading: the 9903.05.01 duty heading is the counterpart. An entry should not claim both for the same goods.
• Other exemption headings: 9903.05.03 through 9903.05.09 are separate exemption headings in the block. Check each heading text in the HTSUS to see which fits your facts.
• Different program, same chapter: headings at 9903.05.20 and above belong to the forced-labor Section 301 program, not Brazil. Do not mix them up when reading the 9903.05 range.

For other Chapter 99 codes, see the 2026 tariff code overview.

Required actions for importers, brokers, and compliance teams

Look back at Brazil entries

Pull entries of Brazilian-origin goods entered around the cutoff. Check the bill of lading and vessel loading records for each, and see whether the goods met the in-transit test. Compare what was declared against what the heading text requires.

Check the declared Chapter 99 line

If a qualifying entry reported the Brazil duty heading instead, or a non-qualifying entry claimed 9903.05.02, the entry may need review. The facts here do not state refund, protest, or correction procedures for this heading. Confirm the available path and deadlines with your broker and the current CBP guidance.

Keep the evidence

Retain loading dates, final-mode-of-transit records, and entry timestamps. The test turns on exact times, stated in Eastern Time.

What importers should do

1. Identify every Brazil-origin entry filed near July 22 to July 29, 2026 and test it against all three conditions in the heading.
2. Verify that the Chapter 99 line on each entry matches the facts: 9903.05.02 for qualifying goods, the duty heading otherwise.
3. Read CSMS 69302472 and the Federal Register notice for scope details this summary does not cover.
4. Ask your broker to confirm any correction options in the current HTSUS and CBP guidance before acting.

Key references

• Federal Register search for 91 FR 45516 (Doc 2026-14542): the published notice behind the Section 301 Brazil exemptions.
• CBP Cargo Systems Messaging Service: where to find CSMS 69302472 on this heading.
• Harmonized Tariff Schedule of the United States: the official text of 9903.05.02 and the rest of the 9903.05 block.
• Section 301, Trade Act of 1974 (19 U.S.C.): the statutory authority for the program.