9903.05.24 Section 301 Forced Labor: Bahamas, 12.5% Duty

Key Points

• HTS code 9903.05.24 imposes a 12.5 percent additional ad valorem duty on all products of the Bahamas (country code BS), effective 2026-07-24, with no announced end date.
• The duty applies to all Chapter 1 through 97 products originating in the Bahamas, regardless of product category, under U.S. note 52(a).
• The legal basis is the USTR Section 301 Forced Labor Investigation (FLIP) final action dated 2026-07-23, implemented through CSMS 69326983 and U.S. note 52.
• The 9903.05.24 code is a Chapter 99 overlay: it rides alongside the regular Chapter 1-97 classification on each entry line and must be reported separately in ACE.
• This code is part of the broader Section 301 forced-labor country-heading series (9903.05.20 through 9903.05.84), which is entirely distinct from the Section 301 Brazil program covering 9903.05.01 through 9903.05.09.

On this page

1. What this code covers and which program created it
2. Rate and effective window
3. Product and country scope
4. How 9903.05.24 stacks with other duties
5. How this code appears on an entry
6. What importers should do
7. Key references

HTS 9903.05.24 is a Section 301 Forced Labor chapter 99 tariff code that adds 12.5 percent to the dutiable value of all goods originating in the Bahamas, effective 2026-07-24. Every importer bringing Chapter 1-97 merchandise of Bahamian origin into the United States must include this code on each affected entry line. The information below reflects facts as of August 2026.

The links in this article go to the primary documents: the proclamations, Federal Register notices, CSMS messages, and official tariff schedule pages themselves. Read the source.

What this code covers and which program created it

9903.05.24 was created under the U.S. Trade Representative's Section 301 Forced Labor Investigation (FLIP) final action, signed 2026-07-23. The legal authority rests on the USTR FLIP final action, CSMS 69326983, and U.S. note 52 to the Harmonized Tariff Schedule of the United States.

U.S. note 52 governs the full country-heading series running from 9903.05.20 through 9903.05.84. Each heading in that range covers a specific country subject to this forced-labor action. The Bahamas (country code BS) is assigned to subheading 9903.05.24.

Do not confuse this with the Brazil program

Subheadings 9903.05.01 through 9903.05.09 cover a separate Section 301 program targeting Brazil. That block operates under different authority and different rates. If you are working on a Bahamian-origin entry, 9903.05.24 is the correct code. Applying a Brazil-series code in error will result in a misclassified entry.

For context on adjacent country codes in this same forced-labor series, see our articles on 9903.05.23 (Australia, 12.5%) and 9903.05.21 (Angola, 12.5%).

Rate and effective window

The additional duty rate under 9903.05.24 is 12.5 percent ad valorem. This rate took effect on 2026-07-24 and has no announced end date. Until USTR or Congress acts to modify or terminate the action, the 12.5 percent additional duty applies to every qualifying entry.

The facts block for this code does not indicate any MFN cap or phase-in schedule. Confirm any cap or modification in the current HTSUS at hts.usitc.gov or with your broker before filing.

Product and country scope

Country coverage

The sole country covered by 9903.05.24 is the Bahamas (ISO country code BS). Origin is determined by CBP country-of-origin rules. Goods that merely transit the Bahamas but originate elsewhere do not trigger this code. Goods that originate in the Bahamas but are shipped through a third country remain subject to the 12.5 percent additional duty.

Product coverage

Under U.S. note 52(a), the code covers all Chapter 1 through 97 products of the Bahamas. There is no product-specific carve-out listed in the facts for this code. That breadth means agricultural goods, manufactured goods, raw materials, and consumer products alike are all within scope, provided they originate in the Bahamas.

If you believe a specific product should be excluded, confirm that position against U.S. note 52 in the current HTSUS and consult CBP guidance rather than relying on any assumption of exclusion.

How 9903.05.24 stacks with other duties

The 12.5 percent additional duty under 9903.05.24 is additive. It stacks on top of:

• The standard MFN (Column 1 General) duty rate applicable to the Chapter 1-97 classification.
• Any antidumping (AD) or countervailing (CVD) duties applicable to the specific product.
• Any other Chapter 99 special tariff provisions that apply to the same goods.

The facts block does not identify an MFN cap for this code, but rates under other Section 301 country headings in this same series can differ. Check the current HTSUS and confirm stacking with your broker before calculating your total landed duty cost. Our duty calculator can help model the combined rate scenario.

How this code appears on an entry

9903.05.24 is a Chapter 99 overlay code. It does not replace the regular Chapter 1-97 classification; it is reported as an additional HTS number on the same entry line. In ACE, both the primary classification (for example, a Chapter 84 or Chapter 62 code) and 9903.05.24 must appear. CBP's ACE system then applies the 12.5 percent additional duty on top of the duties calculated for the primary classification.

Failure to include the Chapter 99 code on a Bahamian-origin entry is an underpayment of duties. Failure to remove it from a non-Bahamian-origin entry is a misclassification. Both create compliance exposure. For detail on ACE reporting order for Chapter 98 and 99 codes, see our article on CBP Updates ACE HTS Reporting Order for Chapter 98 and 99 Classifications.

For a broader overview of 2026 tariff code additions and changes, see our 2026 tariff code overview.

What importers should do

• Audit open and upcoming Bahamian-origin shipments. Any goods of Bahamian origin entering the United States on or after 2026-07-24 require 9903.05.24 on the entry. Review entries filed after that date to confirm the code was included and the 12.5 percent additional duty was assessed.
• Update your tariff database and broker instructions. Notify your customs broker and internal trade team that all Chapter 1-97 Bahamian-origin goods now carry 9903.05.24. Update any standing broker of record instructions or classification databases that may not yet reflect the 2026-07-24 effective date.
• Verify country of origin documentation. Because 9903.05.24 is country-specific, origin documentation for every Bahamian-origin shipment must be sufficient to withstand CBP scrutiny. Goods transiting the Bahamas but originating elsewhere should be clearly documented to avoid misapplication of the code.
• Monitor USTR and CBP for changes. This action has no announced end date. Watch the Federal Register and CBP CSMS messages for any modification, suspension, or termination of the forced-labor action affecting the Bahamas.

Key references

• Harmonized Tariff Schedule of the United States (USITC): Official schedule including U.S. note 52 and subheading 9903.05.24.
• CBP CSMS 69326983: CBP Cargo Systems Messaging Service notice implementing the Section 301 forced-labor final action for country headings 9903.05.20 through 9903.05.84, including 9903.05.24 for the Bahamas.
• Federal Register (federalregister.gov): Search for the USTR Section 301 Forced Labor Investigation final action of 2026-07-23 for the full regulatory text and preamble.
• Office of the U.S. Trade Representative (ustr.gov): USTR FLIP final action authority underlying the 9903.05.20 through 9903.05.84 country-heading series.