9903.05.03: Section 301 Brazil Exemption Heading Explained

Key Points

• 9903.05.03 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 duty rate for the goods.
• It covers articles the product of Brazil classifiable in the 864 subheadings enumerated in U.S. note 50(a)(ii) to the subchapter.
• The heading is effective July 22, 2026, and the facts here are current as of November 2026.
• Do not confuse the 9903.05.01 through 9903.05.09 block with 9903.05.20 and above, which belong to a different Section 301 program.

On this page

1. What 9903.05.03 is
2. Affected products and HTS coverage
3. Rate and effective date
4. How it appears on an entry
5. Interaction with other tariff provisions
6. What importers should do
7. Key references

9903.05.03 is a Chapter 99 exemption heading under the Section 301 Brazil program. It applies to articles the product of Brazil that fall in the 864 subheadings listed in U.S. note 50(a)(ii), and it adds no Section 301 duty: the rate is the duty provided in the applicable subheading. It has been effective since July 22, 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 9903.05.03 is

The official heading text reads: "Articles the product of Brazil classifiable in the subheadings enumerated in U.S. note 50(a)(ii) to this subchapter." The program is Section 301 Brazil, and the legal authority is Section 301 of the Trade Act of 1974, as implemented in 91 FR 45516 (Doc 2026-14542) and announced to the trade in CBP message CSMS 69302472. For the statute itself, see Section 301 of the Trade Act of 1974.

Within this program, 9903.05.01 is the duty heading. Headings 9903.05.02 through 9903.05.09 are exemption headings. 9903.05.03 is one of those exemption headings. It tells CBP that the goods on the line are in an enumerated group that does not take the Section 301 Brazil additional duty.

For the duty heading itself, see our explainer on 9903.05.01. For a neighboring heading in the same block, see 9903.05.02.

Affected products and HTS coverage

Product scope

The heading covers articles that meet two conditions:

• They are the product of Brazil.
• They are classifiable in one of the subheadings enumerated in U.S. note 50(a)(ii) to the subchapter. The facts count those at 864 subheadings.

The full list of 864 subheadings lives in the note, not in the heading. Check the note in the current Harmonized Tariff Schedule to see whether your 10-digit classification is on it. Do not rely on a chapter-level or 6-digit match.

Country scope

The heading speaks only of articles the product of Brazil. Country of origin, not country of shipment, is the test. If your supplier ships from a third country, confirm origin before choosing any heading in this block. The facts here do not address origin rules beyond that wording, so confirm details with your broker.

Rate and effective date

The rate is "the duty provided in the applicable subheading." In plain terms, 9903.05.03 imposes nothing extra. You pay whatever the regular HTS line for the goods provides, which may be free or may carry a normal column 1 rate. The heading exists so the entry record shows the goods were considered for the Section 301 Brazil duty and fall within an exemption group.

The heading is effective July 22, 2026. The facts here do not state an end date or expiration, so confirm in the current HTSUS and in CBP messaging whether anything has changed since.

How it appears on an entry

A Chapter 99 heading does not replace your regular classification. It is reported alongside the chapter 1-97 line for the same goods. For an exempt Brazilian-origin article, that means:

• The regular chapter 1-97 subheading, with its normal duty rate.
• 9903.05.03 reported with it, because the goods are in the U.S. note 50(a)(ii) group.

Exact ACE reporting mechanics, such as how the line is sequenced or valued, are not covered in the facts here. Check the CBP message cited above and ask your broker to confirm before filing.

Interaction with other tariff provisions

• Within the Section 301 Brazil block: choose the heading that matches the goods. A product in the 9903.05.03 group is exempt. A product not in any exemption group goes to the duty heading, 9903.05.01. Do not report both for the same goods.
• Other Section 301 programs: headings numbered 9903.05.20 and above are the forced-labor Section 301, a different program. Do not treat them as part of the Brazil block.
• Other duties: the facts here are silent on how this heading interacts with other additional duties, such as other Section 301 or Section 232 actions. Review each program separately in the HTSUS.

For another example of how a Chapter 99 claim heading works alongside a regular line, see 9903.88.69. Our 2026 tariff code overview gives wider context.

What importers should do

• Match each Brazilian-origin entry line at the 10-digit level against the subheadings in U.S. note 50(a)(ii) in the current HTSUS.
• Where the line is listed, report 9903.05.03 with the regular chapter 1-97 line. Where it is not listed, confirm whether another 9903.05 exemption heading or the duty heading applies.
• Verify country of origin documentation, since the heading applies only to the product of Brazil.
• Review entries filed since July 22, 2026 for correct heading selection, and ask your broker about correction options if any line used the wrong one.

Key references

• Federal Register search for 91 FR 45516 (Doc 2026-14542): the notice implementing the Section 301 Brazil action.
• CBP website, CSMS 69302472: the CBP message on the program; search by message number.
• Harmonized Tariff Schedule: the official source for Chapter 99 headings and U.S. note 50(a)(ii).
• Section 301, Trade Act of 1974: the statutory authority for the program.