9903.05.39 EU Section 301 Forced Labor: 10% Duty Explained

Key Points

• HTS code 9903.05.39 imposes a 10 percent additional ad valorem duty on all products from the 27 European Union member states, effective July 24, 2026, with no announced end date.
• The duty is MFN-capped: the total of the standard Column 1 rate plus this additional duty cannot exceed 10 percent ad valorem, so if a product's Column 1 rate is already at or above 10 percent, no extra charge applies.
• Coverage is broad: all Chapter 1 through 97 products originating in an EU member state are in scope under U.S. note 52(a).
• The legal basis is the USTR Section 301 Forced Labor Investigation final action dated July 23, 2026, implemented under U.S. note 52, and confirmed in CBP CSMS message 69326983.
• On a customs entry, 9903.05.39 appears as a second line alongside the underlying Chapter 1-97 classification, not as a standalone classification.

On this page

1. What 9903.05.39 is and who must care
2. Program background: Section 301 Forced Labor and U.S. note 52
3. Scope: which countries and which products are covered
4. Rate and the MFN cap explained
5. Effective date and entry treatment
6. How 9903.05.39 stacks with other duties
7. What importers should do
8. Key references

HTS subheading 9903.05.39 is a Chapter 99 overlay code that adds a 10 percent ad valorem duty to imports of all goods from the 27 European Union member states, as of July 24, 2026. The duty is subject to an MFN cap, meaning the combined Column 1 rate plus the 9903.05.39 rate cannot exceed 10 percent. Any U.S. importer of EU-origin goods across any product category needs to account for this code on every entry filed on or after that date.

The links in this article go to the primary documents: the official tariff schedule, CBP guidance, and government notices themselves. Read the source.

What 9903.05.39 is and who must care

Chapter 99 of the Harmonized Tariff Schedule of the United States is reserved for temporary and special duty provisions. Codes in the 9903.05.20 through 9903.05.84 range are country-specific headings established under the Section 301 Forced Labor program, governed by U.S. note 52 of the HTSUS. Code 9903.05.39 is the heading assigned to the European Union under that program.

Importers of record, customs brokers, and trade compliance teams sourcing any merchandise from any of the 27 EU member states should treat this code as relevant to their entries. Because scope covers all Chapter 1-97 products, there is no product carve-out to rely on: food, machinery, textiles, chemicals, automotive parts, luxury goods, and everything in between are potentially subject to the additional duty.

Note that 9903.05.01 through 9903.05.09 are a separate, unrelated Section 301 program targeting Brazil. Do not confuse those codes with the forced labor series beginning at 9903.05.20.

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

The Section 301 Forced Labor program is a trade-remedy action in which the United States Trade Representative investigates and responds to foreign practices that burden or restrict U.S. commerce, specifically practices tied to forced labor. The final action for the EU was taken by the USTR on July 23, 2026. U.S. note 52 in the HTSUS establishes the framework and enumerates the country-specific headings. CBP operationalized the EU heading via CSMS message 69326983.

For additional context on how Section 301 actions fit alongside other U.S. trade remedy tools, see our overview article Section 232 vs 301 vs 201: Three Trade Remedy Tools Compared.

Other country headings active under the same U.S. note 52 framework include, for example, 9903.05.29 for Canada and 9903.05.35 for Ecuador, each with their own rates and effective dates. Confirm the current status of each country heading in the official HTSUS.

Scope: which countries and which products are covered

Countries in scope

The 27 EU member states covered by 9903.05.39, as specified in U.S. note 52(a), are:

• Austria (AT), Belgium (BE), Bulgaria (BG), Croatia (HR), Cyprus (CY), Czech Republic (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), Netherlands (NL), Poland (PL), Portugal (PT), Romania (RO), Slovakia (SK)
• Slovenia (SI), Spain (ES), Sweden (SE)

Country of origin, not country of export or country of shipment, determines applicability. Goods manufactured in an EU member state but shipped through a third country remain in scope. Goods originating outside the EU but shipped from an EU country are not in scope solely by reason of that routing.

Products in scope

U.S. note 52(a) covers all Chapter 1 through 97 products. There are no product exclusions listed in the facts available as of September 4, 2026. If you believe a specific product classification may fall outside this scope, confirm that in the current HTSUS or with your broker, as the facts block for this article contains no product-level carve-outs.

Rate and the MFN cap explained

The additional duty rate under 9903.05.39 is 10 percent ad valorem, effective July 24, 2026, with no announced end date.

This code carries an MFN cap: the sum of the applicable Column 1 (MFN) rate for the underlying Chapter 1-97 subheading plus the 10 percent additional duty under 9903.05.39 cannot exceed 10 percent ad valorem in total. In practical terms:

• If the Column 1 rate on the underlying subheading is 0 percent, the 9903.05.39 duty adds a full 10 percent, bringing the total to 10 percent.
• If the Column 1 rate is, for example, 4 percent, only 6 percent additional duty applies under 9903.05.39, bringing the total to 10 percent.
• If the Column 1 rate is already 10 percent or higher, the 9903.05.39 code applies but results in zero additional charge, because the cap is already met or exceeded by the base rate alone.

This cap structure means importers of goods with higher Column 1 rates may experience less or no incremental duty impact, while importers of duty-free or low-rate goods will feel the full 10 percent addition. Calculate your specific exposure using the base rate on your Chapter 1-97 subheading. Our duty calculator can help you model the stacked total.

Effective date and entry treatment

The USTR final action was taken on July 23, 2026. The duty under 9903.05.39 applies to goods entered for consumption, or withdrawn from warehouse for consumption, on or after July 24, 2026. The CSMS message 69326983 from CBP confirmed the system implementation.

On a formal entry, 9903.05.39 is reported as an additional line, alongside the primary Chapter 1-97 classification. The underlying classification (for example, a classification in Chapter 84 for machinery) does not change. The 9903.05.39 line rides on top of it and triggers the additional duty calculation. Brokers should confirm that their ACE filing templates include the Chapter 99 overlay line for all EU-origin shipments entered on or after July 24, 2026.

For a broader look at which Chapter 99 codes are active in 2026, see our 2026 tariff code overview.

How 9903.05.39 stacks with other duties

The 10 percent under 9903.05.39 is additional to, not a replacement for, other applicable duties, subject to the MFN cap described above. Consider the following layers that may apply simultaneously:

• Column 1 (MFN) rate: The standard rate for the Chapter 1-97 subheading. Combined with 9903.05.39, the total is capped at 10 percent.
• Section 232 duties: Steel, aluminum, and other Section 232 duties are separate and governed by their own Chapter 99 codes. The 9903.05.39 cap applies only to the Column 1 plus 9903.05.39 combination; it does not limit other independently imposed duties. Confirm the interaction on your specific product with your broker or in CBP guidance.
• Antidumping and countervailing duties (AD/CVD): AD/CVD orders are assessed separately from Section 301 additional duties and are not affected by the MFN cap in 9903.05.39. If your EU-origin product is subject to an AD/CVD order, those rates stack independently on top of the Section 301 forced labor duty.
• Other Chapter 99 overlays: Confirm in the HTSUS whether any other active Chapter 99 code applies to the same goods; each overlay operates under its own rules.

Because the stacking interactions can be complex, particularly for products already subject to Section 232 or AD/CVD, verify the total duty liability for each specific subheading rather than relying on a single-line estimate.

What importers should do

• Audit all open and upcoming shipments from EU member states: confirm country of origin for each product line and apply 9903.05.39 to entries filed on or after July 24, 2026.
• Calculate the MFN cap impact for each subheading: pull the Column 1 rate from the HTSUS and determine whether the full 10 percent additional duty applies or whether the cap reduces the incremental charge.
• Update ACE filing templates and instruct your broker to include the 9903.05.39 overlay line on all qualifying EU-origin entries, cross-referencing CBP CSMS 69326983 for system guidance.
• Check for stacking with any active Section 232 or AD/CVD orders on your specific products and confirm the combined duty liability in writing before your next shipment arrives.

Key references

• Harmonized Tariff Schedule of the United States (HTSUS), including U.S. note 52 and subheading 9903.05.39, maintained by the USITC.
• CBP CSMS message 69326983, confirming ACE implementation of 9903.05.39 for EU-origin goods.
• USTR Section 301 Forced Labor Investigation final action, taken July 23, 2026, establishing the EU duty under U.S. note 52.
• Federal Register, for the associated notice implementing the USTR final action.
• CustomsGenius 2026 Tariff Code Overview, summarizing active Chapter 99 overlays for the current year.