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9903.05.34 Dominican Republic Section 301 Forced Labor: 12.5% Duty

Published: September 3, 2026  ·  7 min read
9903.05.34 Dominican Republic Section 301 Forced Labor: 12.5% Duty
Photo: Arlin Raf / Pexels

Key Points

On this page

  1. What HTS 9903.05.34 is and who must care
  2. Legal authority and program background
  3. Product and country scope
  4. The 12.5 percent rate and its effective window
  5. How 9903.05.34 stacks with other duties
  6. How the code appears on a customs entry
  7. What importers should do
  8. 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 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:

  1. 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.
  2. 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

Key references


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About the Author

Franz Brotzen, CustomsGenius CEO & Founder. Franz is a published researcher on U.S. trade policy. He has worked at think tanks in Washington DC and Tokyo, where his academic publications focussed on tariffs and legal compliance. Franz received his JD from Harvard Law School.

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