9903.05.47 Israel Section 301 Forced Labor: 12.5% Duty

Key Points

• HTS 9903.05.47 imposes an additional 12.5 percent ad valorem duty on all products of Israel (country code IL) under the Section 301 forced-labor action, effective July 24, 2026, with no announced end date.
• The duty applies across all chapters 1 through 97 of the Harmonized Tariff Schedule, meaning no product category from Israel is categorically excluded.
• The legal authorities are the USTR Section 301 forced-labor final action dated July 23, 2026, U.S. note 52, and CBP CSMS message 69326983.
• 9903.05.47 is a Chapter 99 overlay code: it rides alongside the regular chapter 1-97 classification on every affected entry line.
• The 9903.05.01 through 9903.05.09 range covers a separate Section 301 Brazil program; do not confuse those codes with this forced-labor action.

On this page

1. What 9903.05.47 is and who needs to act
2. Program background: Section 301 forced-labor action
3. Product and country scope
4. The 12.5 percent rate and its effective window
5. How 9903.05.47 appears on a customs entry
6. Interaction with other tariff provisions
7. What importers should do
8. Key references

HTS 9903.05.47 is a Chapter 99 supplemental code that adds 12.5 percent ad valorem to the duty owed on every product of Israel entering the United States, covering all goods classifiable in chapters 1 through 97 of the HTSUS. The additional duty took effect on July 24, 2026, and has no announced expiration. Any importer, broker, or trade attorney handling Israeli-origin goods must add this code and its 12.5 percent rate to every affected entry from that date forward.

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

What 9903.05.47 is and who needs to act

As of September 7, 2026 (the as-of date of the facts underlying this article), 9903.05.47 is an active, open-ended additional duty on all merchandise originating in Israel. Importers of Israeli goods, their customs brokers, and trade counsel filing or reviewing entries dated on or after July 24, 2026, must include this code on every entry line where the country of origin is Israel.

The code sits in the 9903.05.20 through 9903.05.84 range that governs the Section 301 forced-labor program. Codes 9903.05.01 through 9903.05.09, which cover a separate Section 301 action against Brazil, are a distinct program and must not be confused with this one.

Program background: Section 301 forced-labor action

The Section 301 forced-labor program (known in agency documents as the Section 301 FLIP action) uses the authority of Section 301 of the Trade Act of 1974 to impose additional duties on goods associated with forced-labor concerns. The USTR issued the final action for this program on July 23, 2026. Country-specific rates and coverage are governed by U.S. note 52 of the Harmonized Tariff Schedule, which organizes affected countries under heading codes 9903.05.20 through 9903.05.84.

Each country in the program receives its own four-digit subheading. Israel's assigned subheading is 9903.05.47. Other countries in the same program carry different rates; confirm the applicable rate for each country of origin separately. For context on how rates vary across countries in this program, see our articles on 9903.05.43 (Hong Kong, 12.5%) and 9903.05.45 (Indonesia, 10%).

CBP operationalized the final action through CSMS message 69326983, which brokers and filers should retain as documentation of the filing requirement.

Product and country scope

Country of origin

9903.05.47 applies exclusively to products of Israel (ISO country code IL). Country of origin is determined under the standard CBP substantial-transformation rules applicable to the chapter 1-97 classification of the goods. If Israeli-origin goods are processed in a third country before U.S. import, confirm the origin determination before applying or omitting this code.

Product coverage

U.S. note 52(a) and the migration data effective July 28, 2026, establish that 9903.05.47 covers all products classifiable in chapters 1 through 97 of the HTSUS that originate in Israel. There is no positive product list and no categorical exclusion published in the facts for this code. If you believe a specific product should be outside scope, verify against the current HTSUS text at hts.usitc.gov or consult a broker, because the facts available here do not identify any exclusions.

The 12.5 percent rate and its effective window

The additional duty rate under 9903.05.47 is 12.5 percent ad valorem, calculated on the customs value of the imported merchandise. This rate has been in effect since July 24, 2026, and no end date has been announced. The rate is additive: it is imposed on top of any chapter 1-97 column 1 (MFN) rate, any preferential rate under a free trade agreement, and any other applicable Chapter 99 duties that may independently apply to the same goods.

Because no end date has been published, importers should treat this as an ongoing cost for planning and pricing purposes, and monitor USTR and Federal Register publications for any modification or termination notice. Confirm the current rate in the live HTSUS at hts.usitc.gov before each filing cycle.

How 9903.05.47 appears on a customs entry

Chapter 99 codes do not replace a commodity's regular classification. On each affected entry line, filers must report both the substantive chapter 1-97 HTS number and 9903.05.47 as a secondary code. CBP's Automated Commercial Environment (ACE) calculates the additional 12.5 percent duty against the declared value and adds it to the chapter 1-97 duty liability for that line.

For a broader explanation of how Chapter 99 overlay codes work on entries, see HTS Chapter 99 Explained: Why Your Product Has Two Codes. A quick estimate of total duty exposure can be run through the duty calculator.

Entries filed on or after July 24, 2026, for Israeli-origin merchandise that omit 9903.05.47 will be under-liquidated and subject to correction. If you have already filed entries after that date without the code, review them promptly and determine whether an amendment or a prior disclosure is appropriate.

Interaction with other tariff provisions

MFN and preferential rates

The 12.5 percent Section 301 forced-labor duty is an additional duty layered on top of whatever chapter 1-97 rate applies to the goods. If a product of Israel otherwise qualifies for a preferential rate under a bilateral arrangement, that preference (if still operative) reduces only the base MFN rate; it does not offset the 9903.05.47 additional duty. Confirm the interaction of any preference with this overlay against current HTSUS notes.

Other Chapter 99 programs

Products of Israel may also be subject to other Chapter 99 duties, such as Section 232 steel and aluminum duties or other Section 301 actions. Each applicable Chapter 99 code must be claimed separately. The 9903.05.47 duty stacks with, rather than displaces, any other applicable Chapter 99 duties. For a comparison of how the major trade-remedy programs relate to each other, see Section 232 vs 301 vs 201: Three Trade Remedy Tools Compared.

Section 301 Brazil codes

Codes 9903.05.01 through 9903.05.09 are reserved for a separate Section 301 action involving Brazil. They share a numerical neighborhood with the forced-labor codes but are legally and programmatically distinct. Filers working with both Israeli and Brazilian goods must take care to apply the correct code to each country of origin.

What importers should do

• Audit open and recent entries. Review all entries for Israeli-origin merchandise filed on or after July 24, 2026, and confirm that 9903.05.47 was declared and that 12.5 percent additional duty was paid. Entries missing the code may require correction.
• Update classification and cost models. Add 9903.05.47 to every SKU or product line of Israeli origin in your tariff database, and recalculate landed cost to reflect the 12.5 percent adder on top of existing chapter 1-97 and any other applicable Chapter 99 duties.
• Monitor for changes. No end date has been announced; subscribe to USTR and Federal Register updates, and check CBP CSMS messages for any modification, suspension, or exclusion process. The Federal Register and CBP.gov are the authoritative sources.
• Confirm scope in the live HTSUS. Because the facts block reflects the schedule as of September 7, 2026, verify that no exclusions, amendments, or new U.S. note 52 modifications have been published since then at hts.usitc.gov.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov - Official HTSUS text including Chapter 99 and U.S. note 52 governing the Section 301 forced-labor program.
• U.S. Customs and Border Protection, cbp.gov - CBP guidance, CSMS message 69326983, and ACE filing instructions for 9903.05.47.
• Office of the United States Trade Representative, ustr.gov - USTR Section 301 FLIP final action dated July 23, 2026, authorizing the 12.5 percent additional duty on products of Israel.
• Federal Register, federalregister.gov - Federal Register publication of the Section 301 forced-labor final action and associated notices.
• HTS Chapter 99 Explained: Why Your Product Has Two Codes - How Chapter 99 overlay codes work alongside chapter 1-97 classifications on a customs entry.
• 9903.05.43 Hong Kong Section 301 Forced Labor: 12.5% Duty - Country comparison within the same forced-labor program at the same rate.