9903.05.23 Section 301 Forced Labor: Australia, 12.5% Duty

Key Points

• HTS 9903.05.23 imposes an additional 12.5 percent ad valorem duty on all products of Australia classifiable in chapters 1 through 97, effective 2026-07-24, with no announced end date.
• The duty flows from the USTR Section 301 Forced Labor final action dated 2026-07-23, operating under U.S. note 52 of Chapter 99.
• Every Australian-origin commercial entry filed on or after 2026-07-24 must carry 9903.05.23 alongside the regular chapter 1-97 classification line.
• CBP issued CSMS 69326983 to communicate the ACE implementation details; importers and brokers should verify that their filing software is picking up the code correctly.
• The Section 301 Forced Labor program runs from heading 9903.05.20 through 9903.05.84; do not confuse this block with 9903.05.01 through 9903.05.09, which is a separate Section 301 program covering Brazil.

On this page

1. What this code is and who must care
2. What the Section 301 Forced Labor program covers
3. Rate and effective window
4. Products and country scope
5. How 9903.05.23 stacks with other duties
6. How to report this code on an entry
7. What importers should do
8. Key references

As of 2026-08-30, HTS 9903.05.23 adds a 12.5 percent additional ad valorem duty to every product of Australia covered by chapters 1 through 97 of the Harmonized Tariff Schedule. The duty took effect 2026-07-24 under the USTR Section 301 Forced Labor final action and has no announced end date. Any importer bringing Australian-origin merchandise into U.S. commerce on or after that date owes this charge on top of the standard column 1 rate.

The links in this article go to the primary documents: the USTR action, the CSMS message, and the official tariff schedule pages themselves. Read the source.

What this code is and who must care

Chapter 99 of the Harmonized Tariff Schedule is reserved for temporary or special tariff provisions. When a new trade action creates an additional duty, CBP assigns a Chapter 99 code that rides alongside the product's permanent chapter 1-97 classification. That Chapter 99 code, here 9903.05.23, tells ACE (the Automated Commercial Environment) to assess the extra duty automatically.

If you import any goods that originate in Australia, you must report 9903.05.23 on every affected entry line filed on or after 2026-07-24. This applies to importers, their brokers, and any trade team managing duty liability for Australian-origin supply chains.

What the Section 301 Forced Labor program covers

Section 301 of the Trade Act of 1974 authorizes USTR to investigate and respond to foreign trade practices that are unreasonable or discriminatory and that burden U.S. commerce. The Section 301 Forced Labor action is a distinct program that uses that authority specifically to address forced-labor trade practices. Its Chapter 99 heading block runs from 9903.05.20 through 9903.05.84, with each country assigned its own subheading.

9903.05.23 is the Australia-specific subheading in that block. The governing legal framework is U.S. note 52 of Chapter 99, which sets out the program rules, including which countries are covered and how the additional rates apply. The USTR final action that triggered this subheading was signed on 2026-07-23, making the duty effective the following day, 2026-07-24.

Important distinction: Headings 9903.05.01 through 9903.05.09 are part of a separate Section 301 program that covers Brazil. That is a different legal action with different rates and different scope. Do not apply the Brazil block rates to Australian entries, or vice versa.

Rate and effective window

The rate for 9903.05.23 is 12.5 percent ad valorem, additional, meaning it is layered on top of whatever duty the good already carries under its chapter 1-97 classification. The rate has been in effect since 2026-07-24 and has no announced expiration or step-down date as of the facts available through 2026-08-30. If USTR modifies or suspends the rate in a future action, that change will be reflected in a new Federal Register notice and a corresponding HTSUS update. Confirm the current status in the live HTSUS at hts.usitc.gov before filing.

Products and country scope

Country

9903.05.23 applies exclusively to products of Australia (country code AU). Origin is determined under the standard CBP substantial-transformation rules for non-preferential origin. If goods are manufactured in a third country and merely transshipped through Australia, they are not products of Australia and this subheading does not apply. If you have a mixed-origin supply chain involving Australian inputs, confirm the country of origin with your broker before entry.

Product coverage

U.S. note 52(a) as implemented in CSMS 69326983 covers all chapter 1-97 products of Australia. There are no carve-outs by product category in the facts as of 2026-08-30. If you believe a specific product should be excluded, verify against the current text of U.S. note 52 in the HTSUS and consult a licensed customs broker, because the facts block for this code contains no product-specific exclusions.

How 9903.05.23 stacks with other duties

Additional Chapter 99 duties stack. The 12.5 percent under 9903.05.23 is assessed on the dutiable value of the merchandise in addition to:

• Column 1 (MFN) or Column 2 rate from the good's chapter 1-97 classification.
• Any other Chapter 99 additional duties that apply to the same entry line, such as Section 232 steel or aluminum duties, or other Section 301 actions, if the good is also subject to those programs.
• Antidumping and countervailing duties, if an AD/CVD order covers the product.

The result is that the effective duty rate on an Australian-origin good can be materially higher than the standard MFN rate alone. Run a full stacking analysis before finalizing landed-cost projections. The CustomsGenius duty calculator can help model combined rates.

For background on how Chapter 99 codes appear on entry alongside chapter 1-97 lines, see our article on CBP Updates ACE HTS Reporting Order for Chapter 98 and 99 Classifications.

How to report this code on an entry

On a CBP Form 7501 or the electronic ACE equivalent, the chapter 1-97 classification for the product is entered on its own line. The Chapter 99 code 9903.05.23 is entered as a second classification line for that same line item. ACE uses the Chapter 99 line to calculate and assess the additional 12.5 percent duty. The dutiable value base is the same entered value as the primary line.

CBP's implementation details for this specific action are in CSMS 69326983. Review that message for any ACE-specific formatting requirements, including how to sequence the lines and whether any special indicators are required. Find CBP's CSMS archive at cbp.gov.

For entries filed before 2026-07-24, no additional duty under 9903.05.23 is owed, because the rate was not yet in effect. For entries filed on or after 2026-07-24, the additional duty is due on all qualifying Australian-origin merchandise, regardless of when the goods were manufactured or shipped. If your team missed the code on early post-effective-date entries, discuss a prior disclosure or post-summary correction with your broker promptly.

What importers should do

• Audit your Australian-origin lines. Pull all entry summaries filed on or after 2026-07-24 and confirm that 9903.05.23 appears alongside every chapter 1-97 line for Australian-origin goods. If it is missing, file a post-summary correction before CBP identifies the error.
• Update your landed-cost models. Add 12.5 percent to the duty stack for every Australian-origin SKU. If those goods also carry Section 232, AD/CVD, or other Chapter 99 duties, stack all applicable rates to get the true effective rate.
• Review U.S. note 52 in the live HTSUS. The official text of U.S. note 52 and any subsequent amendments govern eligibility. Verify the current language at hts.usitc.gov before each entry cycle.
• Monitor USTR and CSMS for changes. Because no end date has been announced, track any USTR Federal Register notices and CBP CSMS messages that could modify or suspend this action. Subscribe to CSMS updates at cbp.gov.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov - Official HTSUS including Chapter 99 subheading 9903.05.23 and U.S. note 52.
• CBP Cargo Systems Messaging Service (CSMS), cbp.gov - CSMS 69326983, which implements 9903.05.23 in ACE.
• Federal Register, federalregister.gov - USTR Section 301 Forced Labor final action published 2026-07-23.
• Office of the United States Trade Representative, ustr.gov - USTR FLIP (Forced Labor Investigation Program) final action underlying this code.
• 19 U.S.C. 2411, law.cornell.edu - Section 301 of the Trade Act of 1974, the statutory authority for this action.
• CBP Updates ACE HTS Reporting Order for Chapter 98 and 99 Classifications - How to sequence Chapter 99 codes alongside chapter 1-97 lines on an entry.
• 2026 Tariff Code Overview, CustomsGenius - Summary of new and amended Chapter 99 codes effective in 2026.