9903.05.43 Hong Kong Section 301 Forced Labor: 12.5% Duty

Key Points

• HTS 9903.05.43 imposes an additional 12.5 percent ad valorem duty on all Chapter 1-97 products of Hong Kong, China, effective July 24, 2026, with no announced end date.
• The duty flows from the USTR Section 301 Forced Labor final action dated July 23, 2026, and is governed by U.S. note 52 to Chapter 99.
• Every shipment of Hong Kong-origin goods entered on or after July 24, 2026 must carry both the underlying Chapter 1-97 classification and 9903.05.43 on the entry summary.
• There is no product carve-out: U.S. note 52(a) brings all Chapter 1-97 goods within scope.
• CBP CSMS message 69326983 is the authoritative agency guidance for electronic filing purposes.

On this page

1. What this code is and what changed
2. Legal authority and program background
3. Affected products and country scope
4. The 12.5 percent rate and its effective window
5. How 9903.05.43 stacks with other duties
6. How this code appears on an entry
7. What importers should do
8. Key references

HTS 9903.05.43 is a Chapter 99 overlay code that adds 12.5 percent to the duty owed on every product of Hong Kong, China across all of Chapters 1 through 97 of the Harmonized Tariff Schedule of the United States. The code took effect July 24, 2026, under the USTR Section 301 Forced Labor final action. Any importer whose goods are manufactured in or originate from Hong Kong should treat this additional rate as a permanent line item until USTR announces otherwise.

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

What this code is and what changed

As of September 6, 2026, 9903.05.43 is described in the HTSUS as: "Products of Hong Kong, China - Section 301 forced-labor action, U.S. note 52: +12.5% ad valorem." Before July 24, 2026, this specific additional duty did not exist for Hong Kong-origin goods under this program. The USTR Section 301 Forced Labor final action, signed July 23, 2026, created the obligation. CBP implemented it in the Automated Commercial Environment (ACE) system following CSMS message 69326983.

Importers who source from Hong Kong and who were already tracking other Section 301 actions (for example, the separate technology-product tariffs administered under different Chapter 99 headings) must treat this as a distinct, additive obligation. Do not confuse the 9903.05.01 through 9903.05.09 range, which covers a separate Section 301 program against Brazil, with the 9903.05.20 through 9903.05.84 country headings that make up the Section 301 Forced Labor program. Hong Kong falls at 9903.05.43 within that latter block.

Legal authority and program background

The Section 301 Forced Labor program derives its authority from USTR's investigation and final action authority under Section 301 of the Trade Act of 1974 (see 19 U.S.C. 2411). USTR issued the final action for Hong Kong on July 23, 2026. The implementing tariff mechanism is U.S. note 52 to Chapter 99 of the HTSUS, which establishes the country-by-country rate structure spanning headings 9903.05.20 through 9903.05.84.

U.S. note 52(a) specifies that all Chapter 1-97 products are covered; there is no positive or negative product list to check beyond confirming country of origin. For the full text of U.S. note 52, consult the official HTSUS at hts.usitc.gov. For CBP's filing instructions, see CBP's CSMS message 69326983, available through CBP's CSMS search on cbp.gov.

For a broader comparison of Section 301, Section 232, and Section 201 trade remedy tools, see our article Section 232 vs 301 vs 201: Three Trade Remedy Tools Compared.

Affected products and country scope

Country of origin: Hong Kong, China

9903.05.43 applies to goods whose country of origin is Hong Kong, China (HK). Origin is determined under CBP's standard country-of-origin rules. If your goods are manufactured in mainland China but documented as Hong Kong-origin, or vice versa, origin analysis is critical before classifying under this heading. Confirm your origin determination with your customs broker or a thorough review of CBP's origin regulations at ecfr.gov (19 CFR Part 102 and Part 134).

Product scope: all Chapter 1-97 goods

U.S. note 52(a) brings every product classifiable in Chapters 1 through 97 within scope. There are no exempted HTS subheadings, no sector carve-outs, and no de minimis thresholds described in the facts available as of September 6, 2026. If your product has a Chapter 1-97 classification and originates in Hong Kong, 9903.05.43 applies. If you believe a specific exclusion may exist, confirm it in the current HTSUS or with your broker, as the facts block does not identify any exclusions.

The 12.5 percent rate and its effective window

The additional duty is 12.5 percent ad valorem, meaning it is calculated on the customs value of the imported merchandise, the same base used for the underlying MFN (Column 1) duty. The rate has been in effect since July 24, 2026, and USTR has announced no scheduled end date as of September 6, 2026.

Other countries covered by the Section 301 Forced Labor program carry different rates. For example, the rate for Guyana at 9903.05.41 is also 12.5 percent (see 9903.05.41 Guyana Section 301 Forced Labor: 12.5% Duty), while Honduras at 9903.05.42 carries 10 percent (see 9903.05.42 Honduras Section 301 Forced Labor: 10% Duty Explained). Rates are country-specific; do not transfer assumptions from one country heading to another.

How 9903.05.43 stacks with other duties

The 12.5 percent additional duty is additive. It sits on top of the standard MFN (Column 1-General) rate for your Chapter 1-97 subheading. If your goods are also subject to other Section 301 duties (for instance, tariffs on goods of Chinese origin under separate Chapter 99 headings), those additional duties may also apply simultaneously. Check whether any applicable MFN cap or other ceiling is specified in U.S. note 52 for your specific situation; as of September 6, 2026, no MFN cap is described in the facts for the 9903.05.43 Hong Kong rate, but confirm this against the current HTSUS text because the broader note 52 structure does include MFN-cap provisions for some country headings.

If your goods are also subject to antidumping or countervailing duties (ADD/CVD), those are assessed separately and are not affected by the Section 301 Forced Labor rate. The total duty burden on a Hong Kong-origin entry could therefore include: the MFN rate, the 9903.05.43 12.5 percent Section 301 Forced Labor rate, any other applicable Section 301 rate, and any applicable ADD/CVD. Use our duty calculator to model the combined impact on your landed cost.

How this code appears on an entry

Chapter 99 codes are overlays, not standalone classifications. On your CBP Form 7501 (entry summary), your entry will show two HTS lines for each affected product: the underlying Chapter 1-97 classification (which drives the MFN rate and any quota or statistical reporting) and 9903.05.43 (which adds the 12.5 percent). The Chapter 99 line does not replace the regular classification; both are required. For a detailed explanation of how Chapter 99 overlay coding works in ACE, see our article HTS Chapter 99 Explained: Why Your Product Has Two Codes.

CBP CSMS message 69326983 provides the specific ACE entry guidance for this program. Brokers should review that message to confirm field-level requirements before filing. See the current 2026 tariff code overview for the broader landscape of new Chapter 99 additions this year.

What importers should do

• Audit open purchase orders and shipments of Hong Kong-origin goods: any entry filed on or after July 24, 2026 must include 9903.05.43 and the 12.5 percent additional duty, and entries filed without it may be subject to a CBP demand for unpaid duties.
• Instruct your customs broker to confirm that ACE is capturing 9903.05.43 as a second HTS line on all Hong Kong-origin entries and that the filing follows CBP CSMS 69326983 guidance.
• Recheck country-of-origin determinations for goods transshipped through Hong Kong, sourced from Hong Kong factories, or otherwise carrying a Hong Kong origin claim, because origin errors in either direction create duty risk.
• Model your total landed cost with all applicable duty layers (MFN plus 9903.05.43 plus any other Section 301 or ADD/CVD rates) and confirm with your broker whether any U.S. note 52 MFN cap applies to your specific product heading.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov) - Official HTSUS text including Chapter 99 and U.S. note 52.
• CBP CSMS 69326983 (cbp.gov) - CBP's ACE filing guidance for the Section 301 Forced Labor program, Hong Kong.
• USTR Section 301 Forced Labor final action, July 23, 2026 (ustr.gov) - The final agency action establishing the 12.5 percent rate for Hong Kong.
• Federal Register (federalregister.gov) - Search for the Section 301 Forced Labor Hong Kong final action notice.
• 19 U.S.C. 2411 (law.cornell.edu) - Statutory authority for Section 301 trade actions.
• 19 CFR Parts 102 and 134 (ecfr.gov) - CBP country-of-origin rules applicable to Hong Kong goods.