9903.05.40 Guatemala Section 301 Forced Labor: 10% Duty

Key Points

• HTS 9903.05.40 imposes an additional 10 percent ad valorem duty on all products of Guatemala (country code GT), effective July 24, 2026, with no announced end date.
• The duty applies to all Chapter 1 through 97 products of Guatemalan origin, meaning virtually no commercial product category is exempt.
• Legal authority is the USTR Section 301 Forced Labor Investigation final action dated July 23, 2026, implemented under U.S. note 52 to Chapter 99; CBP's CSMS message 69326983 provides operational instructions.
• The Chapter 99 code 9903.05.40 rides alongside the regular Chapter 1-97 classification on each entry line; the base MFN or preferential rate still applies on top of (or combined with) the additional 10 percent.
• Do not confuse this program with codes 9903.05.01 through 9903.05.09, which cover a separate Section 301 action against Brazil.

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. Product and country scope
4. The 10 percent rate and its effective window
5. How 9903.05.40 stacks with other duties on an entry
6. Common mistakes and look-alike codes to avoid
7. What importers should do
8. Key references

HTS 9903.05.40 is a Chapter 99 add-on code that imposes an additional 10 percent ad valorem duty on all products of Guatemala under the USTR's Section 301 Forced Labor action, as of the facts available through September 5, 2026. The additional duty became effective July 24, 2026, and has no announced end date. Every importer whose goods originate in Guatemala must report this code on affected entry lines starting from that date.

The links throughout this article go to the primary documents: the USTR final action, the official tariff schedule, and CBP's operational guidance. Read the source.

What this code is and who needs to act

If you import goods that are products of Guatemala, code 9903.05.40 is now part of your classification obligation. It is not optional and it is not limited to specific industries or product categories. The additional 10 percent duty applies across all chapters of the Harmonized Tariff Schedule (Chapters 1 through 97), so apparel, agricultural goods, manufactured products, and everything in between are in scope.

Customs brokers filing entries on behalf of Guatemalan-origin importers must add this secondary code to the relevant lines. Failure to report the code means underreporting duties owed, which creates a liquidation exposure.

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

The authority for this duty is a final action taken by the United States Trade Representative under Section 301 of the Trade Act of 1974, specifically addressing forced labor practices. The USTR's final action is dated July 23, 2026. The implementing mechanism in the tariff schedule is U.S. note 52 to Chapter 99, which governs the entire family of Section 301 Forced Labor country headings, running from 9903.05.20 through 9903.05.84.

CBP's operational instructions were distributed via CSMS message 69326983. That message is the place to check for ACE entry filing specifics and any system-level instructions for how to report the code.

For a broader comparison of how Section 301 relates to other trade remedy authorities such as Section 232 and Section 201, see our article Section 232 vs 301 vs 201: Three Trade Remedy Tools Compared. For other country codes in this same Section 301 Forced Labor program, see for example 9903.05.37 El Salvador Section 301 Forced Labor: 10% Duty.

Product and country scope

Country

The code applies exclusively to products of Guatemala (GT). Origin is determined by the standard CBP substantial transformation test (or tariff shift rules where applicable under a preference program). If your goods are merely transshipped through Guatemala but originate elsewhere, Guatemala origin does not attach simply because of routing. Confirm origin determination with a broker if there is any ambiguity in your supply chain.

Products

U.S. note 52(a) as reflected in the migration dataset for this code covers all Chapter 1 through 97 products. There is no product-specific exclusion list published in the facts for this code. If you believe a product-specific exclusion or a tariff exclusion process applies, confirm that in the current Harmonized Tariff Schedule at hts.usitc.gov or with a licensed broker. For general background on how exclusion requests and refunds work, see Tariff Exclusion Process: How Requests, Grants, and Refunds Work.

The 10 percent rate and its effective window

The additional duty rate for 9903.05.40 is 10 percent ad valorem, applied on top of the dutiable value of the imported merchandise.

• Effective date: July 24, 2026
• End date: None announced

The rate is keyed to the date of entry, not the date of shipment or the date of the purchase order. Goods that entered U.S. customs territory on or after July 24, 2026 with Guatemala origin are subject to the 10 percent additional duty. Goods entered before that date are not subject to this specific additional duty under this code. Verify the precise applicability rules in the HTSUS and in CSMS 69326983 for any nuances around entry date versus release date.

Different countries in the same Section 301 Forced Labor program carry different rates. For comparison, several other country codes in this program carry a 12.5 percent additional duty rather than 10 percent. Confirm the correct rate for each country of origin separately.

How 9903.05.40 stacks with other duties on an entry

Chapter 99 add-on codes like 9903.05.40 are reported as a secondary classification alongside the primary Chapter 1-97 HTS number for the product. The entry line will show both the underlying classification (for example, an agricultural product under Chapter 7 or a textile under Chapter 61) and 9903.05.40 as an additional line.

The 10 percent additional duty stacks on top of any duties that already apply to the merchandise, including:

• The standard MFN (column 1 general) rate for the underlying Chapter 1-97 code
• Any applicable Section 232 additional duties (steel, aluminum, autos, etc.)
• Any other Section 301 additional duties that may independently apply
• Any applicable antidumping or countervailing duty orders

Guatemala is a CAFTA-DR partner. If CAFTA-DR preferential treatment applies to a specific product and reduces the base MFN rate, the Section 301 Forced Labor additional duty of 10 percent is still assessed. The facts block is silent on how the interaction with CAFTA-DR preferential rates is handled at the line level; confirm this with a broker or in the current HTSUS notes before filing.

Use the duty calculator to estimate your total landed duty burden once you have confirmed all applicable Chapter 99 codes and base rates for a given product. See also our 2026 tariff code overview for the broader landscape of codes active this year.

Common mistakes and look-alike codes to avoid

Confusing this program with Section 301 Brazil

Codes 9903.05.01 through 9903.05.09 are a completely separate Section 301 action targeting Brazil. The numbering is close enough to cause filing errors. Double-check that the country code on your entry matches GT (Guatemala) before using 9903.05.40.

Confusing adjacent country codes

The Section 301 Forced Labor country headings span 9903.05.20 through 9903.05.84, one code per country. Each code is country-specific. Using 9903.05.39 (EU) or 9903.05.37 (El Salvador) on a Guatemalan-origin shipment is an error regardless of the rate similarity. Match the code to the origin country precisely.

Applying the code to pre-effective-date entries

Entries filed before July 24, 2026 are not subject to 9903.05.40. Do not retroactively apply this code to prior entries. Conversely, do not omit it from entries made on or after July 24, 2026 with Guatemala origin.

What importers should do

• Audit open and upcoming purchase orders sourced from Guatemala: confirm country of origin and ensure your broker is reporting 9903.05.40 on all entry lines for goods entered on or after July 24, 2026.
• Review your ACE filing templates and classification databases to add 9903.05.40 as a secondary code triggered when the primary country of origin is GT; review CSMS 69326983 for the exact ACE field instructions.
• Recalculate landed costs for all Guatemala-origin supply chains to incorporate the additional 10 percent ad valorem and assess the impact on sourcing decisions and pricing.
• Check the current HTSUS at hts.usitc.gov and U.S. note 52 for any product-specific exclusions or modifications that may have been published after the September 5, 2026 facts date used here.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov: official source for 9903.05.40 heading text and U.S. note 52 to Chapter 99.
• CBP CSMS 69326983: CBP operational and ACE filing instructions for the Section 301 Forced Labor additional duties; search CSMS 69326983 at cbp.gov.
• USTR Section 301 Forced Labor Final Action, July 23, 2026: the USTR determination authorizing the additional duty; available at ustr.gov.
• Federal Register: search federalregister.gov for the Federal Register notice implementing the USTR July 23, 2026 final action.
• 19 U.S.C. 2411, Section 301 of the Trade Act of 1974: statutory authority for USTR action on unfair trade practices including forced labor.
• Tariff Exclusion Process: How Requests, Grants, and Refunds Work: CustomsGenius guide to exclusion requests and refund procedures.
• Section 232 vs 301 vs 201: Three Trade Remedy Tools Compared: CustomsGenius overview of trade remedy authority differences.