9903.05.22 Explained: Argentina Section 301 Forced Labor, 10% Duty

Key Points

• HTS 9903.05.22 imposes an additional 10 percent ad valorem duty on all products of Argentina under the Section 301 Forced Labor program, effective July 24, 2026, with no announced end date.
• The duty applies to all Chapter 1 through 97 products of Argentina, meaning virtually every commercial good of Argentine origin is in scope.
• Legal authority comes from the USTR Section 301 Forced Labor final action dated July 23, 2026, codified under U.S. note 52 to Chapter 99, and announced via CSMS 69326983.
• 9903.05.22 is a Chapter 99 overlay code that rides alongside the regular Chapter 1-97 classification line on the entry; both codes must appear in ACE.
• Do not confuse this code with the nearby 9903.05.01 through 9903.05.09 range, which covers a separate Section 301 Brazil program, not Argentina.

On this page

1. What 9903.05.22 is and which program created it
2. Affected products and country scope
3. The 10 percent rate and its effective window
4. How 9903.05.22 stacks with other duties
5. How the code appears on a customs entry
6. Common classification pitfalls
7. What importers should do
8. Key references

As of August 30, 2026, HTS 9903.05.22 adds a 10 percent ad valorem duty on all products of Argentina entering the United States under the Section 301 Forced Labor action. The duty took effect on July 24, 2026, under authority of U.S. note 52 to Chapter 99, and has no announced expiration date. Every importer of Argentine-origin goods must report this code on affected entries beginning on that date. The links in this article go to the primary documents: the USTR final action, CSMS notices, and the official tariff schedule pages themselves. Read the source.

What 9903.05.22 is and which program created it

9903.05.22 is a Chapter 99 special tariff code created under the U.S. Trade Representative's Section 301 Forced Labor Investigation and Penalty (FLIP) program. The USTR issued its final action on July 23, 2026, triggering a new duty structure on imports from countries found to use forced labor in ways actionable under Section 301 of the Trade Act of 1974.

The legal home for this code is U.S. note 52 to Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS). Country-specific headings under that note run from 9903.05.20 through 9903.05.84. Argentina's heading is 9903.05.22. CBP operationalized the change through CSMS message 69326983, which importers and brokers should review for ACE filing instructions.

The official heading text reads: Products of Argentina - Section 301 forced-labor action, U.S. note 52: +10% ad valorem.

Affected products and country scope

The scope of 9903.05.22 is broad. Under U.S. note 52(a), all Chapter 1 through 97 products of Argentina are covered. There is no product exclusion list or positive list limiting the code to specific industries or Chapters. If the good is of Argentine origin and classifiable somewhere in Chapters 1-97, the additional duty applies.

Country of origin for this purpose follows standard CBP substantial transformation rules. Goods that are merely processed or transshipped through Argentina but originate elsewhere do not qualify as products of Argentina, and vice versa: goods that originate in Argentina but are shipped through a third country remain subject to 9903.05.22.

Confirm current origin rules and any CBP binding rulings directly at cbp.gov, and cross-check the live tariff schedule at hts.usitc.gov, as product-scope annotations may be updated after any migration cycle.

The 10 percent rate and its effective window

The additional duty rate is 10 percent ad valorem. It applies to the customs value of the imported merchandise, computed on the same basis as the ordinary Chapter 1-97 duty. The rate took effect for entries on or after July 24, 2026, the day following the USTR final action. As of the facts date for this article, no end date has been announced.

The rate is country-specific. Other country headings in the 9903.05.20-9903.05.84 range may carry different rates under U.S. note 52. State only the Argentina rate, 10 percent, for entries under 9903.05.22. If your goods come from a different country, confirm which heading applies in the current HTSUS or with your broker.

How 9903.05.22 stacks with other duties

The 10 percent Section 301 Forced Labor duty is additional to, not in place of, all other applicable duties. On a typical Argentine-origin entry, the total duty obligation will be the sum of:

• The Column 1 (MFN/NTR) rate from the regular Chapter 1-97 classification.
• The 10 percent Section 301 Forced Labor additional duty under 9903.05.22.
• Any other applicable Chapter 99 overlays, such as Section 232 steel or aluminum duties, if the product is also subject to those programs.
• Any antidumping or countervailing duties (AD/CVD) if the specific product and country combination is under an order.

The facts block for this code does not describe an MFN cap for Argentina's heading. If you believe a cap may apply based on subsequent Federal Register notices, confirm in the current HTSUS or with a licensed customs broker before filing.

For background on how Chapter 99 codes interact with Chapter 98 codes on the same entry line, see CBP Updates ACE HTS Reporting Order for Chapter 98 and 99 Classifications.

How the code appears on a customs entry

Chapter 99 codes like 9903.05.22 are overlay codes. They do not replace the regular tariff classification; they ride alongside it. A properly filed entry for an Argentine-origin good will show two HTS lines in ACE:

1. The applicable Chapter 1-97 classification, carrying the MFN rate and the merchandise description.
2. 9903.05.22, carrying the 10 percent additional duty and referencing the Section 301 Forced Labor program.

CBP's ACE system calculates both duty amounts, and the importer owes both. Omitting the Chapter 99 line on a covered entry constitutes underpayment and may trigger a penalty or liquidated damages action. Review CSMS 69326983 on cbp.gov for any specific ACE field-level instructions issued at rollout.

You can use the CustomsGenius duty calculator to model stacked duty scenarios before filing. For a broader orientation to the 2026 tariff code landscape, see the 2026 tariff code overview.

Common classification pitfalls

Confusing the Brazil and Argentina Section 301 blocks

The heading range 9903.05.01 through 9903.05.09 covers a separate Section 301 Brazil program. That block and the Argentina block (9903.05.20-9903.05.84) sit close together in Chapter 99 and can be confused at a glance. Always verify the two-letter country designator in the heading text before filing. Argentina is 9903.05.22; Brazil codes begin at 9903.05.01.

Assuming a product carve-out exists

Because 9903.05.22 covers all Chapter 1-97 products of Argentina with no published exclusion list as of the facts date, importers accustomed to product-specific exclusion processes from other Section 301 actions (such as the China 301 tariffs) should not assume a similar exclusion mechanism exists here. Confirm the current note 52 text at hts.usitc.gov.

Origin determination for multi-country supply chains

If Argentine inputs are incorporated into goods processed in a third country, the final country of origin may or may not be Argentina depending on the degree of transformation. This is a fact-specific determination. Verify with your customs broker or through a CBP binding ruling if the origin is genuinely ambiguous.

What importers should do

• Audit open and future Argentine-origin shipments. Pull all entries filed on or after July 24, 2026, for Argentine-origin merchandise and confirm that 9903.05.22 was reported on each covered line in ACE. If it was omitted, work with your broker to file a post-summary correction or protest as appropriate before liquidation.
• Update your HTS classification database and duty-calculation templates. Add 9903.05.22 as a required overlay for any Chapter 1-97 classification assigned to Argentine-origin goods, and recalculate landed costs to reflect the additional 10 percent.
• Review CSMS 69326983 and U.S. note 52. Read the official CBP systems message for ACE field guidance, and read U.S. note 52 in the live HTSUS to understand the full scope of the country-heading structure.
• Monitor for updates. Because no end date has been announced, watch the Federal Register and USTR announcements for any modification, suspension, or product-exclusion process that may follow.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov - Live HTSUS including Chapter 99, U.S. note 52, and heading 9903.05.22.
• USTR.gov - Section 301 Forced Labor final action, July 23, 2026 - The USTR final action establishing the Section 301 FLIP duties, including the Argentina heading.
• CBP.gov - CSMS 69326983 - CBP systems message operationalizing 9903.05.22 and related headings in ACE.
• Federal Register, federalregister.gov - Federal Register notices associated with the USTR Section 301 Forced Labor action.
• 19 U.S.C. 2411, law.cornell.edu - Section 301 of the Trade Act of 1974, the statutory authority for the action.
• CBP Updates ACE HTS Reporting Order for Chapter 98 and 99 Classifications - How Chapter 99 overlay codes are filed alongside Chapter 1-97 lines in ACE.