9903.05.33 Costa Rica Section 301 Forced Labor: 12.5% Duty

Key Points

• HTS 9903.05.33 imposes an additional 12.5 percent ad valorem duty on all products of Costa Rica under the Section 301 forced-labor action, effective 2026-07-24, with no announced end date.
• The duty applies to all Chapter 1 through 97 products of Costa Rica, meaning no product category is carved out based on information available as of 2026-09-03.
• The legal authority is the USTR Section 301 Forced Labor Investigation (FLIP) final action dated 2026-07-23, codified in U.S. note 52 of the Harmonized Tariff Schedule.
• This additional duty stacks on top of the regular Column 1 (MFN) rate and any other applicable Chapter 99 duties already assessed on the entry.
• CBP system guidance was issued in CSMS message 69326983; importers and brokers must add 9903.05.33 as a separate Chapter 99 line on affected entries.

On this page

1. What 9903.05.33 is and who must care
2. Legal authority and program background
3. Affected products and country scope
4. The 12.5 percent rate and its effective window
5. How 9903.05.33 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, CBP system messages, and the official tariff schedule pages themselves. Read the source.

HTS 9903.05.33 is a Chapter 99 overlay code that adds 12.5 percent ad valorem to the duty bill for every shipment of Costa Rican-origin goods entered on or after 2026-07-24. It was created by the USTR Section 301 Forced Labor Investigation final action and applies to all products classifiable in Chapters 1 through 97 of the HTSUS that are products of Costa Rica. Any importer whose supply chain touches Costa Rica needs to account for this additional charge immediately.

What 9903.05.33 is and who must care

Chapter 99 of the Harmonized Tariff Schedule holds temporary or special-purpose duty provisions. Codes in the 9903.05.20 through 9903.05.84 range are country-specific headings created under the Section 301 Forced Labor Investigation program, each tied to a single country. Code 9903.05.33 is the Costa Rica heading within that block.

Note carefully: codes 9903.05.01 through 9903.05.09 are a separate Section 301 Brazil program and are unrelated to this forced-labor action. If your goods are from Brazil, see the country-specific Brazil heading in the forced-labor block, not that range.

Anyone importing merchandise that is a product of Costa Rica, regardless of what that merchandise is, must evaluate whether 9903.05.33 applies to their entries dated on or after 2026-07-24.

Legal authority and program background

The Section 301 Forced Labor Investigation, commonly called FLIP, is a U.S. Trade Representative action under Section 301 of the Trade Act of 1974. The USTR issued its final action on 2026-07-23, triggering the 2026-07-24 effective date for Costa Rica. The action is codified in U.S. note 52 of the HTSUS, which governs the entire 9903.05.20 through 9903.05.84 country-heading block.

CBP operationalized the duty in CSMS message 69326983. That message provides ACE entry filing guidance and should be reviewed directly by your broker or trade systems team.

For broader context on how USTR Section 301 exclusion and amendment processes work in ACE, see our article on USTR Section 301 exclusion amendments and ACE HSU 2621.

Affected products and country scope

The scope of 9903.05.33 is deliberately broad. Under U.S. note 52(a), the code covers all Chapter 1 through 97 products of Costa Rica. There is no positive list of covered goods and no carve-out by HTS chapter, product description, or industry sector based on facts available as of 2026-09-03.

Country of origin is determined under standard CBP origin rules. The operative question is whether the merchandise is a product of Costa Rica under those rules, not merely whether it transited Costa Rica or was shipped from a Costa Rican port. Confirm the applicable origin methodology with your broker or CBP if your supply chain involves processing in multiple countries.

Other countries in the Section 301 forced-labor program carry their own heading codes with potentially different rates. For comparison, see:

• 9903.05.32 Colombia: 12.5% duty
• 9903.05.31 China: 12.5% duty
• 9903.05.29 Canada: 10% duty

The 12.5 percent rate and its effective window

The additional duty rate for 9903.05.33 is 12.5 percent ad valorem, calculated on the customs value of the imported merchandise. This rate has been in effect since 2026-07-24 and carries no announced end date as of 2026-09-03. Until USTR issues a modification, suspension, or termination, the 12.5 percent additional duty remains in force for every entry of Costa Rican-origin goods.

Because there is no sunset date in the current record, importers should not assume this duty is temporary for planning or costing purposes. Monitor USTR and Federal Register notices for any future modifications.

How 9903.05.33 stacks with other duties

The 12.5 percent is an additional duty. It does not replace the regular Column 1 (MFN) rate that applies under the goods' classification in Chapters 1 through 97. An importer owes both the normal Chapter 1-97 rate and the 12.5 percent 9903.05.33 surcharge.

If other Chapter 99 duties also apply to the same shipment, such as Section 232 steel and aluminum tariffs or antidumping and countervailing duties, those obligations are not displaced by this code either. All applicable duties stack. Confirm the complete duty picture for your specific goods and their Chapter 1-97 classification in the current HTSUS or with your broker.

Costa Rica benefits from the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR) for many goods, which can reduce the MFN Column 1 base rate to zero or a preferential rate. Whether CAFTA-DR preference eligibility offsets any portion of the 12.5 percent additional duty under this Section 301 action is a question to verify in the current HTSUS and with CBP, as the facts block does not address that interaction.

How the code appears on a customs entry

Chapter 99 overlay codes are filed as a separate line on CBP Form 7501 and in ACE, alongside the underlying Chapter 1-97 classification line. Your entry will show:

• The regular HTS classification (e.g. a Chapter 9 or Chapter 84 number) with its standard rate and value.
• A second line for 9903.05.33 referencing the same commercial value, generating the 12.5 percent additional duty charge.

CBP's ACE system was updated to accept this code per CSMS 69326983. Verify with your broker that their entry software reflects the migration noted in the facts (migration reference 202607281700) and that the Chapter 99 line is being reported correctly on every affected entry filed on or after 2026-07-24.

For a broader overview of 2026 tariff code changes, see our 2026 tariff code overview, and use the duty calculator to estimate the combined duty impact for specific entries.

What importers should do

• Audit open and recent entries. Review all entries of Costa Rican-origin goods filed on or after 2026-07-24. Confirm that 9903.05.33 was reported on each one and that the 12.5 percent additional duty was assessed. If the code was omitted, work with your broker to determine whether a post-summary correction or prior disclosure is appropriate.
• Update your classification and cost models. Add the 12.5 percent additional duty to landed-cost calculations for any product sourced from Costa Rica across all Chapter 1-97 categories, and revisit supplier contracts or pricing arrangements accordingly.
• Monitor USTR and the Federal Register. Because no end date has been announced, watch for any USTR modification, exclusion process, or Federal Register notice that could change the rate or scope of this action. Check federalregister.gov and ustr.gov regularly.
• Confirm origin documentation. Ensure country-of-origin documentation for Costa Rican goods is current and on file. If origin is disputed or involves multi-country processing, get a written origin determination from your broker before the goods arrive.

Key references

• Harmonized Tariff Schedule of the United States (HTSUS), hts.usitc.gov - Official tariff schedule including U.S. note 52 and heading 9903.05.33.
• USTR, ustr.gov - USTR Section 301 Forced Labor Investigation final action dated 2026-07-23.
• CBP CSMS 69326983, cbp.gov - CBP ACE filing guidance for the Section 301 forced-labor duty on Costa Rican goods.
• Federal Register, federalregister.gov - Federal Register notices related to the USTR Section 301 forced-labor action.
• USTR Section 301 FLIP Final Action, 2026-07-23 - The USTR determination establishing the 12.5% additional duty on products of Costa Rica effective 2026-07-24.