9903.05.41 Guyana Section 301 Forced Labor: 12.5% Duty

Key Points

• HTS 9903.05.41 imposes a 12.5 percent additional ad valorem duty on all products of Guyana (country code GY), effective July 24, 2026, with no announced end date.
• The duty applies to goods classifiable anywhere in Chapters 1 through 97 of the HTSUS, meaning virtually no product category from Guyana is excluded.
• The legal authority is the USTR Section 301 Forced Labor Investigation (FLIP) final action dated July 23, 2026, implemented through U.S. note 52 to Chapter 99, and announced via CSMS 69326983.
• 9903.05.41 is a Chapter 99 overlay code: it rides alongside the regular Chapter 1-97 classification on every affected entry line; both codes must appear on the CBP entry.
• This code is part of the Section 301 forced-labor country heading range 9903.05.20 through 9903.05.84, which is a separate program from the Section 301 Brazil codes at 9903.05.01 through 9903.05.09.

On this page

1. What this code is and who must use it
2. Program background: Section 301 Forced Labor action
3. Product and country scope
4. Rate and effective window
5. How 9903.05.41 stacks with other duties
6. How this code appears on a CBP entry
7. What importers should do
8. Key references

HTS 9903.05.41 is the Chapter 99 special tariff code that adds a 12.5 percent ad valorem duty to all products of Guyana imported into the United States under the Section 301 Forced Labor Investigation final action. The code took effect on July 24, 2026 and has no announced end date. Every importer bringing goods from Guyana, and every broker preparing those entries, must report this code on every affected line as of that date.

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

What this code is and who must use it

9903.05.41 is a Chapter 99 overlay code created specifically for Guyana under the Section 301 Forced Labor program. It does not stand alone on an entry. It accompanies the underlying Chapter 1-97 classification that already describes the merchandise. Any importer whose goods originate in Guyana and entered on or after July 24, 2026 must include this code on the entry summary. Customs brokers preparing CF-7501 data or ACE filings should add the Chapter 99 line beneath the standard classification line for every Guyana-origin product.

As of September 5, 2026, this is the information available from official sources. Confirm current classification and rate applicability in the live Harmonized Tariff Schedule (hts.usitc.gov) or with your broker before filing.

Program background: Section 301 Forced Labor action

The Section 301 Forced Labor Investigation program, commonly called Section 301 FLIP, authorizes USTR to impose additional duties on goods from countries where forced labor practices have been identified in trade. The authority for this specific action is the USTR 301 FLIP final action dated July 23, 2026, which created the country-specific duty structure codified in U.S. note 52 to Chapter 99 of the HTSUS.

Country headings under this program run from 9903.05.20 through 9903.05.84. This range is entirely separate from the Section 301 Brazil codes, which occupy 9903.05.01 through 9903.05.09. Do not confuse the two programs. Other countries in the same forced-labor range include, for reference, Egypt at 9903.05.36, the Dominican Republic at 9903.05.34, and Colombia at 9903.05.32, each with their own rates and scope rules. For a broader overview of how Section 301 compares to other trade-remedy tools, see Section 232 vs 301 vs 201: Three Trade Remedy Tools Compared.

CBP announced operational implementation of the program, including filing instructions, in CSMS 69326983. Importers and brokers should retrieve that message directly from cbp.gov for system-specific guidance.

Product and country scope

Country of origin

9903.05.41 applies to goods whose country of origin is Guyana (ISO country code GY). Country-of-origin determination follows standard CBP rules. Goods that merely transit Guyana, or that use Guyana as a transshipment point without substantial transformation, are not automatically subject to this code, but CBP may scrutinize such shipments closely. Confirm origin rules with a broker if your supply chain involves Guyana at any stage.

Product coverage

The scope under U.S. note 52(a) is exceptionally broad: all products classifiable in Chapters 1 through 97 of the HTSUS are covered. No product-specific exclusions are reflected in the facts available as of September 5, 2026. If you believe a specific commodity should be excluded, confirm that in the current HTSUS or with your broker, as the facts block contains no carve-outs for any chapter, heading, or subheading.

Rate and effective window

The additional duty is 12.5 percent ad valorem. It applies to the customs value of the imported merchandise, the same base used to calculate the standard MFN (column 1) duty.

• Effective date: July 24, 2026
• End date: None announced
• Rate: 12.5 percent additional ad valorem, on top of all other applicable duties

Goods entered or withdrawn from warehouse for consumption on or after July 24, 2026 are subject to the 12.5 percent additional duty. Goods entered before that date are not, based on the information available. The facts block does not indicate any MFN cap for this country code; confirm any cap questions against the live HTSUS or U.S. note 52 text.

How 9903.05.41 stacks with other duties

The 12.5 percent additional duty imposed by 9903.05.41 is additive. It layers on top of:

• The standard MFN (column 1-general) duty rate for the Chapter 1-97 classification
• Any applicable Section 232 additional duties (steel, aluminum, automobiles, or derivative products)
• Any other Section 301 or Section 201 duties that may apply to the specific commodity
• Harbor Maintenance Fee, Merchandise Processing Fee, and any other fees assessed at entry

For example, if a product from Guyana carries a 5 percent MFN rate, the total duty burden becomes at least 17.5 percent before any other applicable measures. Use the CustomsGenius duty calculator to model the combined duty stack for your specific commodity. For a general overview of 2026 tariff codes and how Chapter 99 overlays work, see the 2026 tariff code overview.

How 9903.05.41 appears on a CBP entry

Chapter 99 codes like 9903.05.41 are reported as a separate line on the entry summary, directly beneath the Chapter 1-97 classification line for the same merchandise. The structure looks like this:

• Line 1: The standard HTSUS subheading (e.g. a 10-digit Chapter 1-97 number) with the MFN rate and the entered value
• Line 2: 9903.05.41, reported with a zero entered value and a "FREE" rate field, because the additional duty is calculated by CBP from the value on line 1

Omitting the Chapter 99 line from an entry for Guyana-origin goods entered on or after July 24, 2026 will result in underpayment of duties. CBP has the authority to assess the missing duty plus interest. If you filed entries after July 24, 2026 without the Chapter 99 code, review those entries and consider filing a post-summary correction or prior disclosure. Confirm the correct ACE filing mechanics with your broker and review any relevant CSMS guidance at cbp.gov.

For background on how exclusion requests and refunds work if USTR later grants product-specific relief, see Tariff Exclusion Process: How Requests, Grants, and Refunds Work.

What importers should do

• Audit open and recent entries: Review all entries for Guyana-origin goods filed on or after July 24, 2026 to confirm that 9903.05.41 was declared and the 12.5 percent additional duty was paid.
• Update classification templates: Add 9903.05.41 as a mandatory second line to every product profile in your entry-management system where the country of origin is Guyana (GY).
• Model total duty costs: Recalculate landed costs for all Guyana-sourced products to reflect the additional 12.5 percent, stacked on top of existing MFN and any other applicable duties.
• Monitor USTR and CBP for changes: Check federalregister.gov and CSMS messages at cbp.gov regularly, as no end date has been announced and future modifications, exclusions, or extensions will be published there first.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov - Official HTSUS, including Chapter 99 and U.S. note 52
• U.S. Customs and Border Protection, cbp.gov - CSMS 69326983 and ACE filing guidance for 9903.05.41
• Federal Register, federalregister.gov - USTR Section 301 FLIP final action published July 23, 2026
• Office of the United States Trade Representative, ustr.gov - Section 301 Forced Labor Investigation program information
• 9903.05.36 Egypt Section 301 Forced Labor: 12.5% Duty Explained - Companion article for another 12.5% country in the same program
• Tariff Exclusion Process: How Requests, Grants, and Refunds Work - What to do if USTR opens an exclusion process