9903.05.36 Egypt Section 301 Forced Labor: 12.5% Duty

Key Points

• HTS 9903.05.36 imposes a 12.5 percent additional ad valorem duty on all products of Egypt, effective July 24, 2026, with no announced end date.
• The duty applies to all Chapter 1 through 97 products of Egypt, meaning no product category is excluded at the code level.
• Legal authority is the USTR Section 301 Forced Labor final action dated July 23, 2026, implemented through U.S. note 52 and CSMS 69326983.
• This Chapter 99 code rides alongside the regular Chapter 1-97 HTS classification on each entry line; both codes must appear.
• The 12.5 percent additional duty stacks on top of any other applicable duties, including standard MFN rates, Section 232, and antidumping or countervailing duties; confirm your total duty stack with your broker.

On this page

1. What this code is and who needs to act
2. Program background: Section 301 Forced Labor and U.S. note 52
3. Scope: which products and which country
4. Rate and effective window
5. How 9903.05.36 appears on a customs entry
6. Interaction with other tariff provisions
7. What importers should do
8. Key references

The links in this article go to the primary documents: the USTR final action, CBP CSMS messages, and the official Harmonized Tariff Schedule itself. Read the source.

HTS 9903.05.36 is a Section 301 Forced Labor additional-duty code covering all products of Egypt. It carries a 12.5 percent ad valorem additional duty and has been in effect since July 24, 2026. Every importer entering goods manufactured in or originating from Egypt must add this code to the relevant entry lines, regardless of product type. As of September 4, 2026, no end date has been announced.

What this code is and who needs to act

Any importer whose goods originate in Egypt is directly affected. That includes finished goods, components, and materials sourced from Egyptian manufacturers, regardless of the chapter in which they are classified under the normal HTS. Customs brokers preparing entries for Egyptian-origin goods must include 9903.05.36 on every affected line starting with shipments entered on or after July 24, 2026.

Importers who entered Egyptian-origin goods on or after July 24, 2026, without this code should review those entries for potential underpayment of duties and consult current CBP guidance on the correction process.

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

The Section 301 Forced Labor program is a distinct trade-remedy action from the better-known Section 301 tariffs on Chinese goods. It uses the same statutory authority but targets goods linked to forced labor practices in specific countries. The country-specific Chapter 99 codes for this program run from 9903.05.20 through 9903.05.84, all governed by U.S. note 52. Codes 9903.05.01 through 9903.05.09, by contrast, are Section 301 Brazil actions under a separate program; do not confuse them with the forced labor series.

The USTR issued the final action for Egypt on July 23, 2026. CBP implemented collection through CSMS 69326983 and the HTS migration tagged as migration_202607281700. The legal basis in the tariff schedule is U.S. note 52(a). For comparisons with other Section 301 and trade-remedy tools, see our article on Section 232 vs 301 vs 201 trade remedies.

Scope: which products and which country

Country coverage

9903.05.36 applies to products of Egypt (country code EG). The duty began on July 24, 2026, and no sunset date has been announced. Confirm country-of-origin determinations carefully; goods that merely transit or are minimally processed in Egypt may or may not be considered products of Egypt depending on the applicable origin rules. Verify origin treatment with your broker or against CBP guidance at cbp.gov.

Product coverage

The scope at this code covers all Chapter 1 through 97 products of Egypt. There are no product-level carve-outs specified at 9903.05.36 itself. This is a broad, product-agnostic application: textiles, agricultural goods, chemicals, machinery, consumer products, and all other classifications are subject to the additional duty if they originate in Egypt. Confirm whether any product-specific exclusions or modifications exist in the current HTSUS at hts.usitc.gov, as exclusion processes can be ongoing.

Rate and effective window

The additional duty rate under 9903.05.36 is 12.5 percent ad valorem, applied on top of all other duties otherwise due. This rate took effect on July 24, 2026, and runs with no announced end date as of the September 4, 2026, data used in this article. If USTR modifies or terminates the action, a new Federal Register notice and CSMS message would be expected; monitor both channels for updates.

The 12.5 percent rate on Egypt matches the rate applied to several other countries under U.S. note 52. For reference, see similar coverage for the Dominican Republic at 9903.05.34 and Costa Rica at 9903.05.33. Some other country codes in the same program carry different rates; state only what applies to your specific entry.

How 9903.05.36 appears on a customs entry

Chapter 99 additional-duty codes work as overlay codes. On an ACE entry, your broker will list the standard Chapter 1-97 HTS classification for the product on one line, then add 9903.05.36 as a second HTS line referencing the same goods. The 12.5 percent is assessed against the same dutiable value used for the underlying chapter classification.

Failure to include the Chapter 99 code does not eliminate the duty obligation; it creates a potential underpayment that CBP can identify through a CF-28 request for information or a formal audit. Entries dated on or after July 24, 2026, for Egyptian-origin goods should include this code. Review the 2026 tariff code overview for additional context on how Chapter 99 codes are structured this cycle.

Interaction with other tariff provisions

The 12.5 percent under 9903.05.36 is an additional duty. It does not replace or offset other duties. The total duty bill for a given entry line importing Egyptian-origin goods will include:

• The standard MFN (Column 1) rate for the underlying Chapter 1-97 classification.
• Any applicable Section 232 duties (for example, on steel, aluminum, or other covered products).
• Any applicable antidumping or countervailing duty (AD/CVD) orders covering the specific product and Egypt as a country.
• The 12.5 percent Section 301 Forced Labor additional duty under 9903.05.36.

The facts block does not specify any MFN cap for the Egypt code. Confirm whether any cap applies by reviewing U.S. note 52 in the current HTSUS at hts.usitc.gov. Use our duty calculator to estimate the combined duty bill for your specific product.

Goods potentially subject to AD/CVD from Egypt should also be reviewed for circumvention risk. See our article on AD/CVD circumvention: legal sourcing shifts vs. evasion for relevant considerations.

What importers should do

• Audit open and recent entries. Review all entries for Egyptian-origin goods entered on or after July 24, 2026, to confirm 9903.05.36 was included. Identify any entries where the code was omitted and work with your broker to determine whether a post-summary correction or prior disclosure is appropriate.
• Update classification instructions. Notify your customs broker and internal trade team to apply 9903.05.36 to all Egyptian-origin merchandise as a standing instruction until further USTR or CBP guidance changes the requirement.
• Confirm origin documentation. Ensure suppliers in Egypt, and any intermediary countries, are providing origin documentation that clearly supports the country-of-origin determination, because the 12.5 percent applies only to products of Egypt.
• Monitor USTR and CBP channels. Watch for Federal Register notices from USTR and CSMS messages from CBP at cbp.gov that could modify the rate, scope, or duration of this action.

Key references

• U.S. International Trade Commission, Harmonized Tariff Schedule of the United States: the authoritative schedule, including Chapter 99 and U.S. note 52.
• U.S. Customs and Border Protection, CSMS 69326983: CBP system message implementing collection of 9903.05.36 duties on Egyptian-origin goods.
• Federal Register: USTR Section 301 Forced Labor final action, effective July 23, 2026, establishing the Egypt duty.
• Office of the United States Trade Representative: USTR Section 301 Forced Labor Investigation program page and related notices.
• 9903.05.34 Dominican Republic Section 301 Forced Labor: 12.5% Duty: companion article on a parallel country code under U.S. note 52.
• Section 232 vs 301 vs 201: Three Trade Remedy Tools Compared: background on how Section 301 authority fits within the broader trade-remedy landscape.