9903.05.38: Section 301 Forced Labor EU 10% Rate Cap Heading

Key Points

• 9903.05.38 is a no-additional-duty heading in the Section 301 Forced Labor program: it carries 0 percent additional duty, not a tariff.
• It applies to articles that are the product of a European Union member state and whose ad valorem (or ad valorem equivalent) column 1 rate is 10 percent or higher, as provided in U.S. note 52.
• The 0 percent rate is effective July 24, 2026, with no announced end date, following the USTR 301 FLIP final action of July 23, 2026.
• The heading text excepts products described in headings 9903.05.85 to 9903.05.92 and 9903.05.97, so check those exemption headings before you rely on this one.
• It does not replace the regular chapter 1-97 line: the Chapter 99 line rides alongside it on the entry.

On this page

1. What 9903.05.38 is and which program created it
2. Who qualifies and how the column 1 rate is read
3. Rate and dates
4. Interaction with other tariff provisions and the entry
5. What importers should do
6. Key references

HTS 9903.05.38 is the Section 301 Forced Labor heading for goods of an EU member state whose column 1 rate of duty is already 10 percent or higher, and it adds 0 percent in forced-labor duty. Importers of EU-origin goods need to understand it because it records that no additional duty applies on that branch. As of October 2026, the 0 percent rate has been effective since July 24, 2026.

The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

What 9903.05.38 is and which program created it

The code sits in the 9903.05 series of Chapter 99 of the Harmonized Tariff Schedule, under the Section 301 Forced Labor program. The legal basis in our facts is the USTR 301 FLIP final action of July 23, 2026, together with U.S. note 52 to the subchapter. CBP communicated the action in CSMS 69326983. You can find the schedule text on the USITC HTS site and CBP messaging through CBP's trade pages.

The official heading text reads: "Except for products described in headings 9903.05.85-9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter."

This is a cap branch, not a duty heading

9903.05.38 is an exemption-style heading. It does not impose a duty. The same country group has a separate duty heading elsewhere in the 9903.05 series, and that heading is the one that carries a forced-labor duty. This code is the branch for goods that already meet the 10 percent column 1 threshold, so nothing is added on top. For the wider picture, see our 2026 tariff code overview.

Do not confuse this family with the Section 301 China headings in the 9903.88 and 9903.91 series. They are separate programs with separate notes.

Who qualifies and how the column 1 rate is read

Country scope

The scope on this code is all products of the following EU member states, from July 24, 2026 onward, with no announced end date: Austria (AT), Belgium (BE), Bulgaria (BG), Croatia (HR), Cyprus (CY), Czechia (CZ), Denmark (DK), Estonia (EE), Finland (FI), France (FR), Germany (DE), Greece (GR), Hungary (HU), Ireland (IE), Italy (IT), Latvia (LV), Lithuania (LT), Luxembourg (LU), Malta (MT), the Netherlands (NL), Poland (PL), Portugal (PT), Romania (RO), Slovakia (SK), Slovenia (SI), Spain (ES), and Sweden (SE).

The wording is "the product of" a member state. Country of origin, not country of export or shipment, is what counts. Confirm origin the way you would for any other entry.

The column 1 test

The test is the ad valorem (or ad valorem equivalent) rate of duty under column 1 of the tariff line, and it must be equal to or greater than 10 percent. Practical points:

• Read the column 1 general rate for the specific 10-digit line you are entering.
• If the rate is a specific or compound duty, the heading refers to its ad valorem equivalent. Our facts do not say how that equivalent is computed, so check U.S. note 52 and the current HTSUS, or ask your broker.
• A line below 10 percent does not fall into this heading. Which heading applies to it is set by the rest of the 9903.05 series and note 52.

Rate and dates

The additional duty under 9903.05.38 is 0 percent. That rate has been effective from July 24, 2026, and there is no announced end date. The underlying USTR final action is dated July 23, 2026.

Because the heading is an exemption-type branch, a change in window would matter mainly if the program were amended. Watch CSMS and the Federal Register for any amendment to note 52 or the 9903.05 series.

Interaction with other tariff provisions and the entry

Exceptions in the heading text

The heading begins with "Except for products described in headings 9903.05.85-9903.05.92 and 9903.05.97." Those are separate exemption headings. Our facts do not describe their coverage, so read each one in the HTSUS before deciding which heading fits a product. If a product is described in one of them, that heading, not 9903.05.38, is the one the text points to.

On the entry

A Chapter 99 heading is reported alongside the regular chapter 1-97 line, not in place of it. The chapter 1-97 line still carries the normal column 1 duty and any other duties that apply to the product. 9903.05.38 adds 0 percent and documents that the forced-labor branch is the no-additional-duty one.

The facts here do not address how this heading interacts with other tariff programs. Do not assume it exempts goods from anything other than the Section 301 forced-labor duty. Confirm stacking with your broker and the current HTSUS.

If you already filed

If entries on or after July 24, 2026 were filed under a different 9903.05 heading, review them. Our guides on Post Summary Correction and recovering overpaid duty cover correction routes and deadlines.

What importers should do

• Pull the column 1 rate for each EU-origin tariff line and sort lines into "10 percent or higher" and "below 10 percent."
• Screen each product against headings 9903.05.85 to 9903.05.92 and 9903.05.97 before assigning 9903.05.38.
• Verify the origin of each good as a product of an EU member state, and confirm the filing instructions in CSMS 69326983 with your broker.
• Audit entries filed since July 24, 2026 and correct any wrong Chapter 99 reporting.

Key references

• Harmonized Tariff Schedule (USITC): the official text of 9903.05.38, U.S. note 52, and the exemption headings.
• CBP trade pages: the agency's guidance and CSMS messaging, including CSMS 69326983.
• Federal Register: search here for notices on the USTR 301 FLIP final action of July 23, 2026.
• CustomsGenius 2026 tariff code overview: the other 2026 Chapter 99 headings in one place.