9903.05.05: Section 301 Brazil Civil Aircraft Exemption Heading

Key Points

• 9903.05.05 is an exemption heading in the Section 301 Brazil program, not a duty heading, and it adds no additional duty itself.
• The rate for the heading is "the duty provided in the applicable subheading," meaning the line's regular rate applies, effective July 22, 2026.
• It covers civil aircraft (all aircraft other than military), their engines, parts, components and subassemblies, and ground flight simulators, the product of Brazil, per U.S. note 50(a)(iv), across 546 subheadings.
• In this program, 9903.05.01 is the duty heading and 9903.05.02 through 9903.05.09 are exemption headings.
• Codes at 9903.05.20 and above belong to a different program, the forced-labor Section 301 action, so do not mix them up with this block.

On this page

1. What 9903.05.05 is
2. Affected products and HTS coverage
3. Rate and effective date
4. Interaction with other tariff provisions
5. What importers should do
6. Key references

9903.05.05 is a Chapter 99 exemption heading under the Section 301 Brazil action. Importers of Brazilian-origin civil aircraft, engines, parts, components, subassemblies and ground flight simulators use it to claim the carve-out from the program's duty. The heading itself adds nothing: the rate is the duty provided in the applicable subheading, effective July 22, 2026.

This article reflects the 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 9903.05.05 is

The Section 301 Brazil program is run under Section 301 of the Trade Act of 1974. You can read the statute at Cornell's Legal Information Institute. The action was published in the Federal Register as 91 FR 45516 (Doc 2026-14542), and CBP issued implementing guidance in CSMS 69302472, which you can find through CBP's website.

Within the program's Chapter 99 block, the headings work like this:

• 9903.05.01 is the duty heading. See our explainer on 9903.05.01.
• 9903.05.02 through 9903.05.09 are exemption headings. One example is the in-transit grace heading, covered in our article on 9903.05.02.
• 9903.05.05 is one of those exemption headings, and it is the one for civil aircraft and related goods.

The official heading text reads: "Civil aircraft (all aircraft other than military), their engines, parts, components and subassemblies, and ground flight simulators, the product of Brazil, per U.S. note 50(a)(iv) (546 subheadings)."

Affected products and HTS coverage

Goods in scope

The heading covers four groups of goods, provided they are the product of Brazil and fall within U.S. note 50(a)(iv):

• Civil aircraft, meaning all aircraft other than military
• Their engines
• Their parts, components and subassemblies
• Ground flight simulators

The heading text refers to 546 subheadings. The facts available to us do not list those subheadings, so pull the full list from U.S. note 50(a)(iv) in the current HTSUS and match your chapter 1-97 classification against it. If your product is near the edge of the definition, such as a part that could be civil or military, confirm treatment with your broker before you claim the heading.

Country scope

The heading applies to the product of Brazil. Goods from other countries do not use it. Confirm country of origin using your normal origin analysis, since the heading text is tied to origin rather than to where the goods shipped from.

Rate and effective date

9903.05.05 carries no additional duty. Its stated rate is "the duty provided in the applicable subheading." In practice, the goods are charged whatever the regular chapter 1-97 line says, without the Section 301 Brazil duty layered on top through 9903.05.01.

The effective date is July 22, 2026. Our facts do not give an end date or expiration for the heading, so check the current HTSUS and the CSMS message for any window limits before relying on it for future entries.

The facts also do not state whether the exemption applies to entries made before July 22, 2026, or how refunds or corrections work for earlier entries. Confirm that with a broker or against the Federal Register notice rather than assuming.

Interaction with other tariff provisions

How it appears on an entry

A Chapter 99 heading never stands alone. You report 9903.05.05 together with the regular chapter 1-97 subheading for the aircraft, engine, part or simulator. The Chapter 99 line signals that the exemption is claimed, and the underlying line carries the ordinary duty rate.

Do not report the duty heading

Because the goods are being claimed under the exemption, they should not also be reported under the duty heading 9903.05.01. Reporting both for the same goods creates a conflict on the entry that can lead to a rejected line or an incorrect duty bill.

Other duties

The facts here are silent on how this heading interacts with other tariff programs, such as other Section 301 actions or other additional duties that may apply to Brazilian goods. Check the current HTSUS and confirm with your broker whether any other Chapter 99 line is required on the same entry.

Look-alike code ranges

Do not confuse this block with codes at 9903.05.20 and above. Those belong to the forced-labor Section 301 action, which is a separate program with its own purpose and rules. For broader context on this year's Chapter 99 activity, see our 2026 tariff code overview.

What importers should do

• Classify each Brazilian-origin aircraft, engine, part, component, subassembly or simulator line, then check it against the 546 subheadings under U.S. note 50(a)(iv) in the HTSUS.
• For qualifying entries on or after July 22, 2026, report 9903.05.05 alongside the regular chapter 1-97 line, and make sure 9903.05.01 is not reported for the same goods.
• Update broker instructions, entry templates and ACE filing logic so the exemption heading is applied consistently, and review the text of CSMS 69302472 for filing details.
• Review earlier entries of Brazilian civil aircraft goods with your broker to see whether any duty was paid under 9903.05.01 that should be revisited.

Key references

• Federal Register, 91 FR 45516 (Doc 2026-14542): the published Section 301 Brazil action that includes this exemption.
• Section 301 of the Trade Act of 1974: the statutory authority for the program.
• Harmonized Tariff Schedule of the United States: the official schedule, including Chapter 99 and U.S. note 50(a)(iv).
• U.S. Customs and Border Protection: the agency site where CSMS 69302472 and related filing guidance can be found.
• 9903.05.01 explainer: our article on the program's duty heading.
• 9903.05.02 explainer: our article on the in-transit grace exemption heading.