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9903.05.35 Ecuador Section 301 Forced Labor: 10% Duty

Published: September 3, 2026 · 7 min read

Key Points

HTS 9903.05.35 imposes an additional 10 percent ad valorem duty on all products of Ecuador (country code EC) under the Section 301 Forced Labor program, effective July 24, 2026, with no announced end date.
The legal authority is the USTR Section 301 Forced Labor Investigations Program (FLIP) final action dated July 23, 2026, implemented under U.S. note 52, and announced via CSMS 69326983.
The surcharge applies to all Chapter 1 through 97 products of Ecuador, with no product-category carve-outs listed in U.S. note 52(a) for this heading.
9903.05.35 is a Chapter 99 overlay code: it rides alongside the base Chapter 1-97 HTS classification on a Customs entry, so importers must report both.
This code is distinct from the Section 301 Brazil block (9903.05.01 through 9903.05.09); always confirm the correct country heading before filing.

HTS 9903.05.35 is the Chapter 99 tariff heading that adds a 10 percent ad valorem additional duty on all products of Ecuador under the U.S. Section 301 Forced Labor action, as of July 24, 2026. Every importer of goods from Ecuador, regardless of product type, must add this heading to affected entries on or after that date. The facts in this article reflect the published record as of September 3, 2026.

The links in this article go to primary documents: the CSMS message, the official tariff schedule, and CBP and USTR reference pages themselves. Read the source.

What 9903.05.35 is and who needs to act

Any importer whose goods are products of Ecuador and whose goods enter U.S. Customs territory on or after July 24, 2026, is subject to this additional 10 percent duty. That includes ocean, air, and truck shipments. There is no de minimis product threshold: U.S. note 52(a) covers all Chapter 1-97 products sourced from Ecuador (country code EC).

Customs brokers filing entries for Ecuador-origin merchandise must include 9903.05.35 as a secondary HTS line. Failure to report the Chapter 99 code will result in an underpayment of duties.

Program background: Section 301 Forced Labor and U.S. note 52

The Section 301 Forced Labor Investigations Program (FLIP) is a trade-enforcement mechanism that authorizes the U.S. Trade Representative to investigate and apply trade measures against countries where the government is found to tolerate or facilitate forced labor in supply chains. The resulting additional duties are administered through U.S. note 52 to the Harmonized Tariff Schedule of the United States (HTSUS), which governs all country headings in the 9903.05.20 through 9903.05.84 range.

The final action for Ecuador was issued by USTR on July 23, 2026. The duty took effect the following day, July 24, 2026, as announced in CSMS message 69326983. Confirm the full text of U.S. note 52 in the official HTSUS at hts.usitc.gov.

Important: The Section 301 Brazil actions use codes 9903.05.01 through 9903.05.09, a separate block. Do not confuse those headings with the Section 301 Forced Labor headings that run from 9903.05.20 onward. If you import from both Brazil and Ecuador, the correct codes are different programs with different legal bases.

For context on a comparable FLIP country heading, see our articles on 9903.05.29 Canada Section 301 Forced Labor (10%) and 9903.05.32 Colombia Section 301 Forced Labor (12.5%).

Product and country scope

Country

The sole country covered by 9903.05.35 is Ecuador (ISO country code EC). Goods of any other country do not belong under this heading, even if transshipped through Ecuador. Country of origin, not country of export, is the determining factor.

Products

U.S. note 52(a) applies this heading to all Chapter 1 through 97 products of Ecuador. There are no listed product exclusions or carve-outs in the facts for this heading. That means agricultural products, seafood, textiles, chemicals, manufactured goods, and every other HTS chapter are within scope, provided Ecuador is the country of origin.

If you believe a specific product or shipment may fall outside scope, verify against the current text of U.S. note 52 in the HTSUS or with a licensed customs broker. This article cannot address facts not present in the published record.

The 10 percent rate and its effective window

The additional duty rate under 9903.05.35 is 10 percent ad valorem. This rate applies to the dutiable value of the imported merchandise, calculated on the same customs value used for the base Chapter 1-97 duty.

Effective date: July 24, 2026
End date: None announced
Rate: 10 percent ad valorem, additional, for the period July 24, 2026, onward until further notice

Because no termination date has been published, importers should plan for this duty to remain in effect indefinitely and monitor USTR and CBP channels for any modification or suspension. Check the 2026 tariff code overview for updates to the broader Section 301 FLIP landscape.

How 9903.05.35 appears on a Customs entry

Chapter 99 codes are overlay provisions. On a CBP entry, you will report two HTS lines for each affected product:

The substantive Chapter 1-97 classification (for example, 0306.17.00 for frozen shrimp), which carries the base Most Favored Nation (MFN) or preferential rate.
9903.05.35, which carries the additional 10 percent ad valorem duty.

The 10 percent is calculated on the same entered value as the base line. Both lines must appear on the same entry summary. ACE will collect duties on both. If 9903.05.35 is omitted, a CBP post-entry audit or reconciliation will identify the shortfall and may result in a bill plus interest. Use our duty calculator to model the combined landed cost before your shipment arrives.

Interaction with other duty provisions

The Section 301 FLIP additional duty stacks on top of, and does not replace, other applicable duties. For a typical Ecuador-origin import, the total duty burden could include:

Base MFN (Column 1) rate from the Chapter 1-97 classification.
Any preferential rate under a free trade agreement or preference program, if the importer claims it and the goods qualify. Confirm whether a preferential claim interacts with or reduces the Section 301 FLIP additional duty by reviewing U.S. note 52 directly, since the facts block for this heading is silent on that interaction.
Any applicable Section 232 or antidumping/countervailing duties on the specific product. The facts block for 9903.05.35 does not address those provisions; confirm stacking obligations for your product with your broker or by reviewing the relevant Chapter 99 and ADD/CVD order separately.

For a detailed discussion of sourcing and circumvention risk when supply chains shift, see AD/CVD Circumvention: Legal Sourcing Shifts vs. Evasion.

What importers should do

Audit open and pending entries. Review all entries with Ecuador as country of origin filed on or after July 24, 2026. Confirm that 9903.05.35 is reported on each entry summary and that the 10 percent additional duty was paid. File a post-entry amendment or protest through CBP if the code was omitted.
Update classification instructions. Notify your customs broker and internal trade team that 9903.05.35 must accompany every Chapter 1-97 line on Ecuador-origin entries, effective July 24, 2026, until further notice.
Model the duty impact. Use the duty calculator to recalculate landed costs for Ecuador-origin goods, factoring in the 10 percent additional duty on top of base MFN and any other applicable rates.
Monitor for changes. Watch CBP CSMS and USTR.gov for any amendments, suspensions, or exclusions under U.S. note 52 that could affect this heading.

Key references

Harmonized Tariff Schedule of the United States (HTSUS), hts.usitc.gov - Official schedule including U.S. note 52 and heading 9903.05.35.
CBP CSMS message 69326983 - CBP trade announcement implementing the Ecuador Section 301 FLIP duty effective July 24, 2026.
USTR.gov - USTR Section 301 Forced Labor Investigations Program (FLIP) final action, July 23, 2026.
Federal Register, federalregister.gov - Search for the Section 301 FLIP Ecuador final action notice for the full regulatory text.
CBP.gov - CBP trade programs, entry guidance, and post-entry amendment procedures.

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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.