9903.05.28 Cambodia Section 301 Forced Labor: 10% Duty

Key Points

• HTS 9903.05.28 imposes an additional 10 percent ad valorem duty on all products of Cambodia (country code KH) 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 Cambodian origin, with no product exclusions stated in the facts as of September 1, 2026.
• Legal authority comes from the USTR Section 301 Forced Labor final action dated July 23, 2026, U.S. note 52, and CSMS 69326983.
• The 9903.05.28 line is part of the country-specific heading range 9903.05.20 through 9903.05.84 covering the Section 301 Forced Labor program; it is entirely separate from the 9903.05.01 through 9903.05.09 range, which covers Section 301 Brazil.
• This Chapter 99 code rides alongside your regular Chapter 1 through 97 HTS line on the entry; both lines must appear for affected Cambodian shipments.

On this page

1. What this code is and who must care
2. Legal authority and program background
3. Product and country scope
4. The 10 percent rate and its effective window
5. How 9903.05.28 stacks with other duties
6. How the code appears on a Customs entry
7. What importers should do
8. Key references

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

HTS 9903.05.28 is a Chapter 99 classification that adds 10 percent ad valorem to the duty bill for every product of Cambodia entering the United States, under the Section 301 Forced Labor action that took effect July 24, 2026. Any importer whose goods originate in Cambodia, and any broker preparing those entries, must add this code to every affected line. The rate has no announced expiration as of September 1, 2026.

What this code is and who must care

Chapter 99 of the Harmonized Tariff Schedule of the United States is reserved for temporary and special-purpose duty provisions. Code 9903.05.28 sits within the heading range 9903.05.20 through 9903.05.84, which carries the Section 301 Forced Labor program country headings. Each heading in that range is country-specific; 9903.05.28 is assigned to Cambodia.

If your goods are manufactured in, or determined to originate from, Cambodia, this code applies to your entry regardless of the product category. Importers of Cambodian apparel, footwear, electronics, furniture, seafood, and any other merchandise in Chapters 1 through 97 are all within scope.

Customs brokers should flag all Cambodian-origin entries dated on or after July 24, 2026. Entries filed before that date are not subject to the additional duty based on the facts available as of September 1, 2026; confirm current CBP guidance for any edge cases.

Legal authority and program background

The Section 301 Forced Labor program is a trade action under Section 301 of the Trade Act. USTR issued its final action on July 23, 2026, and the duty became effective the following day, July 24, 2026. The operative tariff provision is U.S. note 52 to Chapter 99, which governs the full country-heading range for this program.

CBP operationalized collection through CSMS 69326983. Importers and brokers should pull that CSMS message directly to verify entry instructions, line-level reporting requirements, and any ACE system guidance.

Important distinction: codes 9903.05.01 through 9903.05.09 are Section 301 Brazil, an entirely different program with different legal underpinnings and different product scope. Do not confuse that block with the Section 301 Forced Labor block beginning at 9903.05.20. See also our coverage of other country headings in this program: 9903.05.26 Bangladesh (10%) and 9903.05.22 Argentina (10%).

Product and country scope

Country of origin

The duty applies to products of Cambodia (ISO country code KH). Country of origin is determined under CBP's standard substantial transformation rules. If your supply chain sources components from Cambodia but finishes goods elsewhere, confirm origin with your broker before assuming the duty does or does not apply. Transshipment through a third country does not change the country of origin if Cambodia is still the country of substantial transformation.

Sourcing shifts and circumvention concerns for this type of program are addressed in our article on AD/CVD Circumvention: Legal Sourcing Shifts vs. Evasion, which covers analogous fact patterns.

Product scope

U.S. note 52(a) covers all Chapter 1 through 97 products of Cambodia. No product category is carved out of scope in the facts available as of September 1, 2026. If you believe a specific product may be excluded or if your goods are classified under a Chapter 98 or Chapter 99 provision that could affect treatment, confirm in the current HTSUS or with a broker.

The 10 percent rate and its effective window

The official heading text for 9903.05.28 reads: Products of Cambodia, Section 301 forced-labor action, U.S. note 52: +10% ad valorem.

The rate is 10 percent additional ad valorem, applied on top of any other applicable duties. It has been in effect since July 24, 2026, and no end date has been announced as of September 1, 2026. Unlike some other country headings in the 9903.05.20 through 9903.05.84 range that carry a 12.5 percent rate (see, for example, 9903.05.25 Bahrain at 12.5%), Cambodia's rate is set at 10 percent.

The facts block does not reference any MFN cap for this code. Confirm with your broker whether any cap applies to your specific subheading before filing.

How 9903.05.28 stacks with other duties

The 10 percent Section 301 Forced Labor duty is additive. It stacks on top of:

• The standard Column 1 (MFN/NTR) duty for your Chapter 1 through 97 classification.
• Any applicable antidumping or countervailing duties on the specific product.
• Any other Section 301 duties that may apply to the product from Cambodia under separate chapter 99 headings.
• Any Section 232 duties that apply to the product category.

The facts block does not specify an MFN cap for 9903.05.28. If your product carries a high MFN rate, verify whether any cap mechanism in U.S. note 52 limits the combined duty exposure. Use a duty calculator to model the full stacked rate for your specific classification, and review the 2026 tariff code overview for context on other new Chapter 99 provisions.

How the code appears on a Customs entry

Chapter 99 codes never replace your Chapter 1 through 97 classification. On an ACE entry summary, the Cambodian-origin line will carry two HTS numbers:

1. The regular classification from Chapters 1 through 97 (for example, a specific textile subheading under Chapter 61).
2. 9903.05.28 as a secondary, Chapter 99 line, triggering the additional 10 percent duty.

The duty is assessed on the customs value of the merchandise. CBP's ACE system uses the CSMS guidance in CSMS 69326983 to validate that entries include the correct Chapter 99 code. Entries that omit 9903.05.28 for Cambodian-origin goods entered on or after July 24, 2026, are at risk of a CBP rate advance. Review CBP CSMS messages for the most current entry instructions.

What importers should do

• Audit open and future Cambodian-origin shipments. Identify every line on entry summaries for goods entering on or after July 24, 2026, and confirm 9903.05.28 is listed alongside the Chapter 1 through 97 classification. For entries already filed without the code, contact your broker to evaluate a post-summary correction.
• Model the full duty stack. Add the 10 percent additional duty to your existing MFN rate and any AD/CVD deposits or Section 232 rates to get a realistic landed-cost picture before committing to purchase orders. The duty calculator can help structure that analysis.
• Read CSMS 69326983 and U.S. note 52 directly. CBP's CSMS message and the U.S. note in the HTSUS are the controlling documents for entry mechanics and scope; do not rely solely on secondary summaries.
• Monitor for changes. The rate has no announced end date as of September 1, 2026, but Section 301 actions can be modified, suspended, or extended. Set a watch on USTR and CBP channels for any updates to U.S. note 52 or the country-heading range.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov - Official HTSUS including Chapter 99, U.S. note 52, and heading 9903.05.28.
• CBP CSMS Messages, cbp.gov - Includes CSMS 69326983, which operationalizes the Section 301 Forced Labor duties in ACE.
• USTR, ustr.gov - Source of the Section 301 Forced Labor final action dated July 23, 2026.
• Federal Register, federalregister.gov - Search for the Section 301 Forced Labor final action Federal Register publication.
• 9903.05.26 Bangladesh Section 301 Forced Labor: 10% Duty - Companion article for the Bangladesh country heading at the same rate.
• 9903.05.22 Explained: Argentina Section 301 Forced Labor, 10% Duty - Companion article for another 10% country heading in the same program.