9903.05.31 China Section 301 Forced Labor: 12.5% Duty

Key Points

• HTS 9903.05.31 imposes a 12.5 percent additional ad valorem duty on all products of China, effective July 24, 2026, with no announced end date.
• The duty applies to all Chapter 1 through 97 products originating in China; there are no product exclusions described in the facts available as of September 2, 2026.
• The legal authority is the USTR Section 301 Forced Labor Final Action dated July 23, 2026, implemented under U.S. note 52, and described in CSMS 69326983.
• This is an additional duty. It stacks on top of the normal column 1 rate and any other applicable Section 301 or other Chapter 99 duties already in effect on Chinese goods.
• 9903.05.31 is a country-heading code within the forced labor block (9903.05.20 through 9903.05.84); it is entirely separate from the Section 301 Brazil codes at 9903.05.01 through 9903.05.09.

On this page

1. What HTS 9903.05.31 is and who created it
2. Product and country scope
3. Rate and effective window
4. How 9903.05.31 stacks with other duties on Chinese goods
5. How this code appears on a customs entry
6. What importers should do
7. Key references

HTS 9903.05.31 is the Chapter 99 tariff provision that adds a 12.5 percent ad valorem duty to all products of China under the Section 301 Forced Labor program, effective July 24, 2026. Any importer of Chinese-origin merchandise across every chapter of the tariff schedule must claim this code on their entry summary beginning that date. The links in this article go to the primary documents: the USTR final action, CSMS message, and official tariff schedule pages themselves. Read the source.

What HTS 9903.05.31 is and who created it

On July 23, 2026, USTR published its Section 301 Forced Labor Final Action (referenced in CSMS 69326983), creating a new block of Chapter 99 country-specific headings governed by U.S. note 52 of the Harmonized Tariff Schedule. That block runs from heading 9903.05.20 through 9903.05.84, with each heading assigned to a specific country. Heading 9903.05.31 is China's designated code within that block.

It is important not to confuse this program with the nearby codes at 9903.05.01 through 9903.05.09, which are Section 301 Brazil codes belonging to a completely different action. The forced labor block begins at 9903.05.20. For a comparison with another country in the same forced labor block, see our article on 9903.05.27 Brazil Section 301 Forced Labor: 12.5% Duty.

Product and country scope

Country

9903.05.31 applies exclusively to merchandise whose country of origin is China (CN). Country of origin is determined under the standard substantial-transformation rules for non-textile goods, or the applicable textile rules for textile and apparel. If your goods are merely transshipped through China but originate elsewhere, this heading does not apply to those goods. Confirm origin determinations with your broker or a binding ruling from CBP.

Products

The scope is broad. Under U.S. note 52(a) and the migration record dated July 28, 2026, the heading covers all Chapter 1 through 97 products of China. There are no product-level carve-outs described in the facts available as of September 2, 2026. If you believe a specific commodity may be excluded, confirm the current state of U.S. note 52 in the official HTS at hts.usitc.gov before filing.

Rate and effective window

The additional duty rate is 12.5 percent ad valorem, calculated on the customs value of the imported goods. This rate has been in effect since July 24, 2026, and no end date has been announced. Entries of Chinese-origin merchandise filed on or after July 24, 2026 must include 9903.05.31 and pay the 12.5 percent additional duty.

Entries filed before July 24, 2026 are not subject to this heading. If you have entries filed on or after that date without the code, you should evaluate whether an amended entry or post-summary correction is appropriate. Confirm current CBP guidance at cbp.gov and review CSMS 69326983 for the operational instructions issued at program launch.

How 9903.05.31 stacks with other duties on Chinese goods

This 12.5 percent is an additional duty. It is layered on top of every other duty that already applies to the same merchandise. For most Chinese goods, the total duty stack will include at minimum:

• The normal column 1 (MFN) rate under the Chapter 1-97 classification.
• Any existing Section 301 duties previously imposed on Chinese goods under separate Chapter 99 headings (for example, 9903.88.xx series codes). Those separate Section 301 actions remain in force independently.
• The new 12.5 percent under 9903.05.31.

Anti-dumping and countervailing duties, if applicable to the specific product, also stack on top of all the above. The facts block as of September 2, 2026 does not describe any MFN cap applicable to 9903.05.31; confirm whether a cap applies to any specific commodity by checking U.S. note 52 in the current HTS and reviewing CSMS 69326983. Our USTR Section 301 Exclusion Amendments and ACE HSU 2621 article covers how exclusions interact with the broader Section 301 framework.

How this code appears on a customs entry

Chapter 99 codes ride alongside, not instead of, the regular Chapter 1-97 classification. On your entry summary (CBP Form 7501) or ACE filing, you will list two lines for each affected line item:

• Line 1: The normal Chapter 1-97 HTS number with its standard duty rate.
• Line 2: 9903.05.31 with the 12.5 percent additional duty, referencing the same value.

The Chapter 99 line does not replace the base classification; both lines are required. ACE will compute each duty separately and sum them. Verify your ACE entry setup against CSMS 69326983 to confirm the correct reporting method. You can also use our duty calculator to model the stacked total before filing.

For a broader look at how Chapter 99 codes were restructured in 2026, see our 2026 tariff code overview.

What importers should do

• Audit open and recent entries. Review all entries of Chinese-origin goods filed on or after July 24, 2026 to confirm that 9903.05.31 was declared and the 12.5 percent duty was deposited. For entries missing the code, evaluate whether a post-summary correction is warranted before CBP initiates a review.
• Update classification databases and ERP systems. Add 9903.05.31 as a standing secondary classification on every active Chinese-origin SKU. Do not confuse it with 9903.05.01 through 9903.05.09 (Section 301 Brazil) or other headings in the 9903.88.xx Section 301 China series.
• Model total landed cost. Stack the 12.5 percent against your existing MFN rate and any 9903.88.xx Section 301 duty to calculate the true total duty rate. Factor this into pricing and sourcing decisions.
• Monitor U.S. note 52 for amendments. Because no end date has been announced, watch the HTS at hts.usitc.gov and CBP CSMS for any updates to scope, rate, or product exclusions under U.S. note 52.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov - Official HTS including Chapter 99 and U.S. note 52; verify the current text of 9903.05.31 here.
• CBP CSMS 69326983 - CBP operational guidance on entry reporting for the Section 301 Forced Labor action effective July 24, 2026.
• USTR.gov - USTR Section 301 Forced Labor Final Action dated July 23, 2026, the legal authority for this duty.
• Federal Register, federalregister.gov - Search for the USTR 301 Forced Labor final action and related notices for the complete regulatory record.
• U.S. Customs and Border Protection, cbp.gov - Entry procedures, post-summary correction guidance, and binding ruling requests.