9903.05.44 India Section 301 Forced Labor: 10% Duty Explained

Key Points

• HTS 9903.05.44 imposes a 10 percent additional ad valorem duty on all products of India under the Section 301 Forced Labor program, effective July 24, 2026, with no announced end date.
• The duty applies to goods across all Chapter 1 through 97 classifications, meaning virtually every commercial import from India is in scope.
• Legal authority comes from the USTR Section 301 Forced Labor final action dated July 23, 2026, U.S. note 52, and CSMS 69326983.
• The Chapter 99 code 9903.05.44 is reported on the entry alongside the underlying Chapter 1-97 classification, not as a replacement for it.
• Do not confuse this program with codes 9903.05.01 through 9903.05.09, which belong to a separate Section 301 Brazil action.

On this page

1. What 9903.05.44 is and who must care
2. Legal authority and program background
3. Product and country scope
4. The 10 percent rate and its effective window
5. How 9903.05.44 stacks with other duties
6. How the code appears on a customs entry
7. What importers should do
8. Key references

As of September 6, 2026, HTS 9903.05.44 applies a 10 percent additional ad valorem duty to all products of India entering the United States under the Section 301 Forced Labor program. The duty became effective July 24, 2026 and carries no announced end date. Every importer whose goods originate in India, regardless of product category, must add this Chapter 99 code to their entry summary alongside the regular Chapter 1-97 classification.

The links in this article go to primary documents: the USTR final action, CBP CSMS guidance, and the official Harmonized Tariff Schedule itself. Read the source.

What 9903.05.44 is and who must care

9903.05.44 is a Chapter 99 tariff provision created under the Section 301 Forced Labor program. It targets imports from India specifically and levies an additional 10 percent duty on top of whatever duty rate already applies under the standard HTS classification. Any U.S. importer of record bringing goods of Indian origin into the United States on or after July 24, 2026 is subject to this additional charge. Customs brokers filing entry summaries for Indian-origin merchandise must include this code on every qualifying line.

This code sits within the country-specific heading range 9903.05.20 through 9903.05.84, all of which are dedicated to the Section 301 Forced Labor action. A separate and unrelated program, covering Brazil, occupies codes 9903.05.01 through 9903.05.09. Those two programs must not be confused. For background on how Chapter 99 overlay codes work alongside Chapter 1-97 classifications, see HTS Chapter 99 Explained: Why Your Product Has Two Codes.

Legal authority and program background

The duty is authorized by the USTR Section 301 Forced Labor final action, signed on July 23, 2026, and implemented through U.S. note 52 to the Harmonized Tariff Schedule. CBP operationalized the requirement via CSMS 69326983. The legal basis is Section 301 of the Trade Act of 1974, which authorizes USTR to respond to foreign trade practices it determines are unreasonable or discriminatory and burden U.S. commerce.

U.S. note 52(a) defines the product scope: all Chapter 1 through 97 products are covered. The note governs how the rate applies, which countries are named, and how the program interacts with other Chapter 99 provisions. Confirm the current text of U.S. note 52 directly in the official HTS at hts.usitc.gov before filing, as notes can be amended.

To see how Section 301 compares structurally to other trade remedy tools such as Section 232 and Section 201, see Section 232 vs 301 vs 201: Three Trade Remedy Tools Compared.

Product and country scope

Country of origin: India

9903.05.44 applies exclusively to products of India, designated by country code IN. Country of origin is determined under the standard substantial transformation rules applied in the United States. Goods that merely pass through India or undergo only minor processing there are not automatically products of India; the origin determination must be made correctly before the code is applied or omitted.

Product scope: all Chapter 1-97 goods

U.S. note 52(a) covers all products classifiable under Chapters 1 through 97 of the HTS. There is no carve-out by product category listed in the facts available as of September 6, 2026. This breadth means the 10 percent additional duty applies whether the shipment contains textiles, machinery, chemicals, consumer goods, agricultural products, or any other category. Verify whether any product-specific exclusions have been published by checking the current HTS and Federal Register for any post-July 23, 2026 exclusion notices.

Other country codes in the same 9903.05.20 through 9903.05.84 range face different rates. For example, Honduras and Guatemala also carry a 10 percent rate under this program, while Guyana, Egypt, Dominican Republic, and Costa Rica carry 12.5 percent. The rate for India is strictly 10 percent as set by the July 23, 2026 final action.

The 10 percent rate and its effective window

The additional duty rate is 10 percent ad valorem. It applies to goods entered for consumption, or withdrawn from warehouse for consumption, on or after July 24, 2026. The facts block shows no announced end date, meaning the rate is open-ended until USTR publishes a subsequent action modifying or terminating it.

The rate is applied to the customs value of the goods as determined under the normal valuation rules. It is an ad valorem rate, so it scales directly with the declared value of the shipment.

How 9903.05.44 stacks with other duties

Section 301 Forced Labor duties are additive. The 10 percent under 9903.05.44 piles on top of:

• The standard Most Favored Nation (MFN) duty rate under the Chapter 1-97 classification
• Any applicable Section 232 duties (steel, aluminum, or other covered products)
• Any applicable antidumping or countervailing duties on the specific product
• Any other Chapter 99 overlay duties that may apply to the same goods

The facts block does not state an MFN cap for this code. Some codes in the 9903.05.20 through 9903.05.84 range are MFN-capped; this code is not described as capped in the available facts. Confirm with your broker or in the current HTS whether any cap has been applied since the July 23, 2026 final action.

The combined duty burden can be significant for high-value shipments or products that already carry elevated MFN or antidumping rates. Use a structured duty calculator to model total landed cost before placing purchase orders.

How the code appears on a customs entry

9903.05.44 is a Chapter 99 overlay code. It does not replace the underlying Chapter 1-97 classification. On an ACE entry summary, the filer reports both:

• The standard Chapter 1-97 HTS number that classifies the product (for example, a textile article under Chapter 61 or a machine part under Chapter 84)
• 9903.05.44 as a second HTS line on the same entry, triggering the additional 10 percent duty

CBP's CSMS 69326983 contains the operational instructions for how ACE processes this code. Brokers should review that message before filing the first entry under this provision. For context on recent ACE system updates that may affect entry processing, see ACE Entry Type 13 Updates: New Error Codes Deploy Sept 22, 2026.

If an entry was filed before July 24, 2026 but liquidated after that date, confirm with CBP or your broker which date controls applicability. The effective date in the final action is July 24, 2026; the specific entry date and liquidation rules govern whether a particular shipment is covered. If entries were filed after July 24, 2026 without the code, a post-summary correction or prior disclosure may be warranted. Confirm the correct procedure with your broker and verify the current HTSUS.

What importers should do

• Audit all open purchase orders and pending shipments of Indian-origin goods and confirm that 9903.05.44 is included on every entry summary filed on or after July 24, 2026.
• Recheck the text of U.S. note 52 in the current HTS and monitor the Federal Register for any exclusion notices or amendments published after the July 23, 2026 final action.
• Review CSMS 69326983 for CBP's specific filing instructions, and work with your customs broker to ensure ACE entries are structured correctly with both the Chapter 1-97 line and the 9903.05.44 overlay.
• Model total landed cost using all stacked duties (MFN plus 9903.05.44 plus any applicable Section 232, antidumping, or countervailing duties) before committing to new import contracts.

Key references

• U.S. International Trade Commission: Harmonized Tariff Schedule (hts.usitc.gov) - Official HTS text, including U.S. note 52 and Chapter 99 headings 9903.05.20 through 9903.05.84
• CBP CSMS 69326983 - CBP operational guidance implementing the Section 301 Forced Labor final action for ACE filing
• Federal Register (federalregister.gov) - USTR Section 301 Forced Labor final action dated July 23, 2026, and any subsequent exclusion notices
• White House (whitehouse.gov) - Proclamations and executive orders related to trade remedy actions
• 19 U.S.C. 2411 - Section 301 of the Trade Act of 1974 (law.cornell.edu) - Statutory authority for USTR forced labor actions
• HTS Chapter 99 Explained: Why Your Product Has Two Codes - How overlay codes work alongside Chapter 1-97 classifications
• 2026 Tariff Code Overview - Summary of major Chapter 99 codes active in 2026