9903.05.34 Dominican Republic Section 301 Forced Labor: 12.5% Duty

Key Points
- HTS 9903.05.34 imposes an additional 12.5 percent ad valorem duty on all Chapter 1 through 97 products of the Dominican Republic, effective July 24, 2026, with no announced end date.
- The duty was created by a USTR Section 301 forced-labor final action dated July 23, 2026, and is governed by U.S. note 52 to Chapter 99.
- Every commercial entry of Dominican-origin goods must carry both the Chapter 1-97 commodity code and 9903.05.34 as a secondary line; the 12.5 percent additional duty stacks on top of all other applicable duties.
- CBP issued CSMS 69326983 with entry-filing instructions; importers should pull that message before their next entry.
- No product exclusions are described in the facts available as of September 3, 2026; confirm current exclusion status in the live HTSUS or with your broker.
On this page
- What HTS 9903.05.34 is and who must care
- Legal authority and program background
- Product and country scope
- The 12.5 percent rate and its effective window
- How 9903.05.34 stacks with other duties
- How the code appears on a customs entry
- What importers should do
- Key references
HTS 9903.05.34 is a Chapter 99 secondary tariff code that adds 12.5 percent ad valorem to every product of the Dominican Republic across all of Chapters 1 through 97 of the Harmonized Tariff Schedule. The duty took effect on July 24, 2026, under the USTR Section 301 forced-labor program governed by U.S. note 52 to Chapter 99. Any importer bringing Dominican-origin merchandise into U.S. commerce on or after that date must declare this code and pay the additional duty.
The links in this article go to the primary documents: the USTR final action, the Federal Register, the official HTSUS, and CBP guidance pages themselves. Read the source.
What HTS 9903.05.34 is and who must care
9903.05.34 is one heading within the country-specific block running from 9903.05.20 through 9903.05.84, each heading targeting a different country under the same Section 301 forced-labor action. Do not confuse this block with 9903.05.01 through 9903.05.09, which are a separate Section 301 program covering Brazil steel products. The .20-.84 block, including 9903.05.34, is the forced-labor action governed by U.S. note 52.
Anyone importing goods that are products of the Dominican Republic as defined under U.S. Customs country-of-origin rules must apply this code. That includes U.S. importers of record, their customs brokers filing entries in ACE, and trade attorneys advising on classification or duty exposure.
Legal authority and program background
The legal foundation for 9903.05.34 is the USTR Section 301 forced-labor final action dated July 23, 2026, implemented through U.S. note 52 to Chapter 99 of the HTSUS. The operative CBP guidance was published in CSMS message 69326983.
Section 301 of the Trade Act of 1974 authorizes USTR to investigate and respond to foreign trade practices that are unreasonable or discriminatory and burden U.S. commerce. The forced-labor variant of this authority targets goods produced, in whole or in part, with forced labor in the subject country. U.S. note 52 sets out the scope rules, country coverage, and the mechanics by which the additional duty rides alongside standard Chapter 1-97 classifications. For the statute, see 19 U.S.C. 2411 at law.cornell.edu.
Similar country-specific headings under the same U.S. note 52 program have been issued for other countries; see, for example, the articles on 9903.05.32 (Colombia) and 9903.05.31 (China) for comparisons.
Product and country scope
Country of origin
The sole country covered by 9903.05.34 is the Dominican Republic (ISO country code DO). Goods from other countries, even if transshipped through the Dominican Republic, are not covered by this heading; they may, however, be covered by a different heading in the 9903.05.20-9903.05.84 block. Confirm origin determination under CBP's substantial-transformation or tariff-shift rules with your broker.
Product scope
The code applies to all products classifiable under Chapters 1 through 97 of the HTSUS. There is no carve-out by industry, material, or end-use in the facts available as of September 3, 2026. Agricultural goods, textiles, electronics, machinery, consumer goods, and every other category are within scope if the goods are products of the Dominican Republic. If you believe a specific product may be excluded, check the current HTSUS at hts.usitc.gov and confirm with your broker.
The 12.5 percent rate and its effective window
The additional duty rate under 9903.05.34 is 12.5 percent ad valorem. It applies to entries on or after July 24, 2026. As of September 3, 2026, no end date has been announced. The rate is calculated on the customs value of the imported merchandise, the same base used for the standard Chapter 1-97 duty.
Because the facts block is silent on any MFN cap for this particular heading, do not assume a cap applies; verify in the current HTSUS or with your broker whether any cap has been added.
How 9903.05.34 stacks with other duties
The 12.5 percent is additional, meaning it layers on top of, not in place of, other applicable duties. The total duty burden on a Dominican-origin shipment will include:
- The standard Most-Favored-Nation (MFN) or preferential rate from the Chapter 1-97 commodity line (for example, any applicable rate under the Dominican Republic-Central America Free Trade Agreement, if the goods qualify).
- Any separately applicable Section 232 or other Chapter 99 duties already assessed on the product.
- The 12.5 percent Section 301 forced-labor additional duty under 9903.05.34.
The interaction between 9903.05.34 and preference programs such as CAFTA-DR is not addressed in the facts block as of September 3, 2026. Confirm with your broker whether claiming a preferential rate reduces the dutiable value base for the 9903.05.34 calculation or whether both apply to the full customs value.
How the code appears on a customs entry
Chapter 99 codes are secondary lines on a CBP entry. Your entry in ACE will show at least two HTS lines for each affected line item:
- The standard Chapter 1-97 classification for the commodity (for example, a textile under Chapter 61 or a food product under Chapter 20), which determines the base duty rate.
- 9903.05.34 as a secondary classification line, which adds the 12.5 percent.
CBP's CSMS 69326983 contains the specific ACE entry-filing instructions for this program. Pull that message from CBP's CSMS page at cbp.gov and share it with your filing team before submitting the first affected entry. For a broader overview of new 2026 tariff codes and how they appear in ACE, see the 2026 tariff code overview.
Liquidation of entries filed before July 24, 2026 should not carry this duty. If 9903.05.34 appears on a pre-effective-date entry, file a post-entry amendment or protest as appropriate. For entries filed on or after July 24, 2026 without the code, a prior disclosure or amended entry may be needed; confirm the correction procedure with your broker.
What importers should do
- Audit open and upcoming shipments. Identify all purchase orders and shipments with Dominican Republic country of origin and confirm that 9903.05.34 is declared on every ACE entry with a July 24, 2026, or later date of entry.
- Review CSMS 69326983. Download and distribute the CBP filing instructions to your customs broker and trade compliance team before your next Dominican-origin filing. Access it at cbp.gov.
- Recalculate landed costs. Add 12.5 percent to the customs value of all Dominican-origin goods to update your cost models, pricing, and budgets. Use the duty calculator for quick estimates.
- Verify the current HTSUS for exclusions or amendments. The facts available as of September 3, 2026 describe no exclusions, but the HTSUS is a living document. Check hts.usitc.gov regularly and confirm with your broker before each entry.
Key references
- Harmonized Tariff Schedule of the United States (HTSUS), hts.usitc.gov - Official schedule including Chapter 99, U.S. note 52, and heading 9903.05.34.
- CBP Cargo Systems Messaging Service (CSMS), cbp.gov - Source for CSMS 69326983, which contains ACE entry-filing instructions for this program.
- Federal Register, federalregister.gov - Publication of the USTR Section 301 forced-labor final action of July 23, 2026.
- Office of the United States Trade Representative, ustr.gov - USTR Section 301 forced-labor program documentation and final action details.
- 19 U.S.C. 2411, law.cornell.edu - Statutory authority for Section 301 trade actions, including the forced-labor basis for this duty.
- 9903.05.32 Colombia Section 301 Forced Labor: 12.5% Duty - Companion article on the same U.S. note 52 program for Colombia.
- 9903.05.31 China Section 301 Forced Labor: 12.5% Duty - Companion article on the same U.S. note 52 program for China.
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