9903.05.42 Honduras Section 301 Forced Labor: 10% Duty Explained

Key Points

• HTS 9903.05.42 imposes a 10 percent additional ad valorem duty on all products of Honduras (country code HN) entering the United States.
• The duty took effect on 2026-07-24 and has no announced end date as of the facts available (as of September 5, 2026).
• Coverage is sweeping: all Chapter 1 through 97 products of Honduras are subject to this additional duty under U.S. note 52(a).
• The legal authority is the USTR Section 301 Forced Labor (FLIP) final action dated 2026-07-23, implemented under U.S. note 52, and announced via CSMS 69326983.
• 9903.05.42 is a Chapter 99 overlay code; it rides alongside the regular Chapter 1-97 HTS classification on every affected entry line, adding 10 percent on top of all other applicable duties.

On this page

1. What 9903.05.42 is and what program created it
2. Product and country scope
3. The 10 percent rate and its effective window
4. How 9903.05.42 stacks with other duties
5. How to report this code on a customs entry
6. What importers should do
7. Key references

HTS 9903.05.42 is a Section 301 forced-labor additional duty of 10 percent ad valorem that applies to all products of Honduras, effective 2026-07-24. Every importer bringing goods of Honduran origin into the United States must add 9903.05.42 to each entry line and pay the additional 10 percent duty on top of all other applicable charges. There is no announced end date.

The links in this article go to the primary documents: the USTR final action, the official tariff schedule, and CBP guidance itself. Read the source.

What 9903.05.42 is and what program created it

Code 9903.05.42 was created as part of the Section 301 Forced Labor Investigation Program (FLIP), a distinct action under Section 301 of the Trade Act of 1974 that targets countries where forced labor practices have been identified as burdening or restricting U.S. commerce. The USTR issued its final action on 2026-07-23, and the duty became collectible starting 2026-07-24.

The governing legal framework is U.S. note 52 to Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS). Country-specific headings under this program run from 9903.05.20 through 9903.05.84. CBP operationalized the action via CSMS message 69326983.

A critical distinction: codes 9903.05.01 through 9903.05.09 cover a separate Section 301 action against Brazil. Honduras falls squarely under 9903.05.42 and nowhere else in that range. Do not confuse the two programs when classifying entries.

For a broader comparison of trade-remedy authorities, see Section 232 vs 301 vs 201: Three Trade Remedy Tools Compared. For how similar country-specific duties work in practice, see the companion articles on 9903.05.37 (El Salvador, 10%) and 9903.05.39 (EU, 10%).

Product and country scope

Which country is covered

The sole country covered by 9903.05.42 is Honduras (ISO country code HN). Only goods whose country of origin is Honduras are subject to this additional duty. Goods transshipped through Honduras but originating elsewhere are not covered by this heading; conversely, Honduran-origin goods transshipped through third countries remain subject to it. Confirm country-of-origin determinations using the standard substantial-transformation analysis applicable to your goods.

Which products are covered

Coverage under U.S. note 52(a) is exceptionally broad: all Chapter 1 through 97 products of Honduras are subject to the 10 percent additional duty. There are no product exclusions listed in the facts available as of September 5, 2026. Every commodity category, from agricultural goods to industrial machinery to consumer products, falls within scope if it originates in Honduras.

Confirm whether any product-specific exclusions have been published since that date by checking the current HTSUS at hts.usitc.gov and by reviewing any subsequent USTR or Federal Register notices.

The 10 percent rate and its effective window

The additional duty rate is 10 percent ad valorem, calculated on the customs value of the imported merchandise. This rate has been in effect since 2026-07-24 and has no announced end date as of September 5, 2026. Unlike some Chapter 99 provisions that sunset automatically, this action continues until USTR modifies or terminates it through a subsequent Federal Register action.

Because rates under the Section 301 FLIP program are country-specific and vary across headings (for example, 12.5 percent applies to some other countries in this program), confirm that you are applying the correct rate for Honduras. The 10 percent figure for 9903.05.42 is drawn directly from the official heading text and U.S. note 52.

How 9903.05.42 stacks with other duties

The 10 percent additional duty under 9903.05.42 is cumulative. It applies on top of:

• The Column 1 (MFN/NTR) rate applicable to the underlying Chapter 1-97 HTS classification
• Any applicable Section 232 additional duties (for example, steel or aluminum)
• Any other Section 301 additional duties already assessed on the same goods
• Any antidumping or countervailing duties assessed on the merchandise

The facts block does not describe any MFN cap or stacking limitation specific to 9903.05.42. If you believe a cap or offset may apply to your specific goods, confirm with a licensed customs broker or by reviewing the current U.S. note 52 text in the HTSUS.

Honduras is a beneficiary country under certain preference programs. Whether any preference program reduces or interacts with this additional duty is not addressed in the facts available for this code. Verify the current interaction for your specific goods with your broker or by consulting CBP guidance at cbp.gov.

How to report this code on a customs entry

9903.05.42 is a Chapter 99 overlay code. On an ACE entry, it appears as a second HTS line alongside the standard Chapter 1-97 classification for the merchandise, not as a replacement for it. Every entry line covering Honduran-origin goods requires both:

• The underlying Chapter 1-97 classification (determining the base duty rate, MPF, and HMF)
• 9903.05.42 (adding the 10 percent Section 301 FLIP duty)

CBP activated this requirement effective 2026-07-24 per CSMS 69326983. If your ACE software flags errors on entries filed after that date without 9903.05.42, verify that your tariff database has been updated to include this heading. For ACE entry filing updates and error-code changes, see ACE Entry Type 13 Updates: New Error Codes Deploy Sept 22, 2026.

If entries covering Honduran-origin goods were filed on or after 2026-07-24 without 9903.05.42 and without payment of the 10 percent additional duty, a post-entry amendment or protest may be necessary. Confirm the correct correction mechanism with your broker and check the CBP website for any liquidation guidance.

For a general overview of how tariff exclusion requests and refund processes work under Chapter 99 programs, see Tariff Exclusion Process: How Requests, Grants, and Refunds Work.

What importers should do

• Audit open and upcoming shipments. Identify every entry line covering goods of Honduran origin and confirm that 9903.05.42 and the 10 percent additional duty are correctly declared for shipments arriving on or after 2026-07-24.
• Update your tariff and compliance systems. Ensure your HTS database, ACE filing software, and landed-cost models reflect 9903.05.42 and the 10 percent rate. Use the 2026 tariff code overview and the duty calculator to check your numbers.
• Review prior entries for underpayment. If Honduran-origin goods entered on or after 2026-07-24 were filed without this code, work with your broker to determine whether a post-entry amendment or protest is required before liquidation.
• Monitor USTR and Federal Register for changes. Because there is no announced end date, track future USTR notices at federalregister.gov and CBP CSMS messages at cbp.gov for any modifications, suspensions, or exclusion processes that may affect this rate.

Key references

• Harmonized Tariff Schedule of the United States (HTSUS), hts.usitc.gov - Official HTS schedule including Chapter 99 headings and U.S. note 52
• U.S. Customs and Border Protection, cbp.gov - CBP guidance, CSMS messages including CSMS 69326983, and ACE filing resources
• Federal Register, federalregister.gov - USTR Section 301 FLIP final action published 2026-07-23 and all subsequent notices
• Office of the U.S. Trade Representative, ustr.gov - Section 301 forced labor investigation records and final action documents
• 19 U.S.C. 2411, law.cornell.edu - Statutory authority for Section 301 trade actions