9903.05.26 Bangladesh Section 301 Forced Labor: 10% Duty

Key Points

• HTS 9903.05.26 imposes a 10 percent additional ad valorem duty on all products of Bangladesh, effective July 24, 2026, with no announced end date.
• The duty applies to all Chapter 1 through 97 products of Bangladesh, meaning no product category is carved out under this code.
• Legal authority is the USTR Section 301 Forced Labor Investigation final action dated July 23, 2026, codified under U.S. note 52 to Chapter 99, and announced in CSMS 69326983.
• 9903.05.26 is a Chapter 99 overlay code: it rides alongside, and stacks on top of, the regular Chapter 1-97 classification line on every entry.
• Do not confuse this code with 9903.05.01 through 9903.05.09, which belong to a separate Section 301 action covering Brazil.

On this page

1. What 9903.05.26 is and why it matters
2. Legal authority and program background
3. Product and country scope
4. The 10 percent rate and its effective window
5. How 9903.05.26 stacks with other duties
6. How this code appears on a customs entry
7. What importers should do
8. Key references

HTS 9903.05.26 is a Chapter 99 special tariff provision that adds a 10 percent ad valorem duty to every product of Bangladesh entered for consumption on or after July 24, 2026. The code was created under the USTR's Section 301 Forced Labor Investigation final action and is operative as of that date, with no announced end date. Any importer sourcing goods from Bangladesh, regardless of product type, must declare this code on affected entries and pay the additional duty.

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 9903.05.26 is and why it matters

HTS 9903.05.26 is one of the country-specific headings in the range 9903.05.20 through 9903.05.84, all of which implement the Section 301 Forced Labor Investigation program under U.S. note 52. Each heading in that range targets a different country. This particular heading covers Bangladesh exclusively.

As of August 31, 2026, the official heading text reads: Products of Bangladesh - Section 301 forced-labor action, U.S. note 52: +10% ad valorem. That plainly states the rate and the mechanism. Importers and brokers should pull the live heading from hts.usitc.gov to verify the current text before filing.

For context on how other countries are treated in the same program, see the related articles on 9903.05.22 (Argentina, 10%) and 9903.05.23 (Australia, 12.5%). Rates vary by country within the program, so never assume another country's rate applies to Bangladesh.

Legal authority and program background

The Section 301 Forced Labor Investigation is a U.S. Trade Representative action taken under Section 301 of the Trade Act of 1974. The final action covering Bangladesh was signed on July 23, 2026. CBP announced the operational details via CSMS message 69326983. The governing note in the tariff schedule is U.S. note 52 to Chapter 99, which establishes the country headings, product scope, and rate structure for the entire program.

One important warning: codes 9903.05.01 through 9903.05.09 are part of a separate Section 301 action directed at Brazil. They are structurally similar but legally distinct. Misreporting an entry under the Brazil codes when the goods are of Bangladesh origin, or vice versa, is an error on the entry. Always match the country of origin to the correct heading in the note 52 range.

Product and country scope

Country coverage

9903.05.26 covers Bangladesh only, identified by ISO country code BD. There is no de minimis carve-out for small shipments and no geographic sub-region distinction within Bangladesh. If the goods are of Bangladesh origin under CBP origin rules, this code applies.

Product coverage

The scope is all products classifiable in Chapters 1 through 97 of the Harmonized Tariff Schedule. U.S. note 52(a) confirms this breadth: there are no product exclusions published for 9903.05.26 in the facts available as of August 31, 2026. If you believe a specific product may be excluded or if your supplier claims an exclusion exists, confirm that in the current HTSUS or with your broker, because the facts block for this code identifies no exclusions.

For a broader overview of 2026 tariff code changes, the 2026 tariff code overview provides additional context.

The 10 percent rate and its effective window

The additional duty rate under 9903.05.26 is 10 percent ad valorem. It applies to the customs value of the merchandise as declared on the entry. The rate took effect on July 24, 2026, one day after the USTR final action date of July 23, 2026. As of August 31, 2026, there is no announced end date, suspension, or phase-down schedule for this rate.

Because the rate is ad valorem, it scales directly with the declared value of the goods. Use the duty calculator to model how the 10 percent stacks with other applicable duties on your specific entry.

Do not extrapolate rates from neighboring codes. For instance, Algeria (9903.05.20) and Australia (9903.05.23) carry 12.5 percent rates, while Argentina (9903.05.22) and Bangladesh (9903.05.26) carry 10 percent. Each country heading is independently set.

How 9903.05.26 stacks with other duties

The 10 percent under 9903.05.26 is an additional duty. It stacks on top of whatever duties already apply to the goods under their Chapter 1-97 classification. Depending on the product, those can include:

• The base MFN (Column 1 general) rate for the Chapter 1-97 heading
• Any applicable Section 232 additional duties
• Any antidumping or countervailing duties (AD/CVD) in effect for the specific product
• Any other Section 301 additional duties that attach to the product's Chapter 1-97 heading

The facts block does not indicate that 9903.05.26 is capped at MFN for any product category. If you are uncertain whether a cap applies to your specific goods, confirm that in the current HTSUS note 52 text or with your broker. The stacking of multiple Chapter 99 codes on a single entry is common in the current tariff environment. For guidance on how ACE handles multiple Chapter 99 codes, see CBP Updates ACE HTS Reporting Order for Chapter 98 and 99 Classifications.

How this code appears on a customs entry

Chapter 99 codes are overlay codes, not standalone classifications. On a CBP entry, every line that covers Bangladesh-origin goods will carry two HTS numbers:

1. The substantive Chapter 1-97 classification that describes what the product actually is (for example, a textile heading in Chapter 61 or an electronics heading in Chapter 85).
2. 9903.05.26, reported as a second HTS line on that same entry line to capture the additional 10 percent duty.

ACE requires the Chapter 99 code to be reported in addition to, not instead of, the underlying classification. The duty is calculated on the entered value and added to the duties computed under the Chapter 1-97 rate. Your broker's software should handle this automatically, but verify the 9903.05.26 line is present on every Bangladesh-origin line of every entry filed on or after July 24, 2026.

For entries filed before July 24, 2026, even if the goods arrived after that date, confirm the applicability date with CBP guidance, specifically CSMS 69326983, because entry date and arrival date can differ in determining which duties apply.

What importers should do

• Audit all open purchase orders and open entries for Bangladesh-origin goods and confirm that 9903.05.26 is declared on every entry line dated on or after July 24, 2026.
• Recalculate landed costs for Bangladesh-sourced products to reflect the 10 percent additional duty, stacking it on top of all other applicable duties, and update pricing models accordingly.
• Review CSMS 69326983 on cbp.gov and the current U.S. note 52 text on hts.usitc.gov to verify product scope and confirm no exclusions or modifications have been published after August 31, 2026.
• Brief your customs broker and supply chain team on the distinction between this code and the Brazil-specific codes (9903.05.01 through 9903.05.09) to prevent misclassification errors.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov - Official source for HTS 9903.05.26 heading text and U.S. note 52
• CBP CSMS 69326983, cbp.gov - CBP operational announcement for the Section 301 Forced Labor final action covering Bangladesh
• USTR Section 301 Forced Labor Investigation Final Action, July 23, 2026, ustr.gov - The USTR final action establishing the 10 percent additional duty on Bangladesh
• Section 301, Trade Act of 1974 (19 U.S.C. 2411), law.cornell.edu - Statutory authority for the Section 301 action
• 9903.05.22 Explained: Argentina Section 301 Forced Labor, 10% Duty - Companion article for a country at the same 10% rate under U.S. note 52
• 9903.05.23 Section 301 Forced Labor: Australia, 12.5% Duty - Companion article illustrating a different rate under the same program