9903.05.51 Kazakhstan Section 301 Forced Labor: 12.5% Duty

Key Points

• HTS 9903.05.51 imposes a 12.5 percent additional ad valorem duty on all products of Kazakhstan, covering every Chapter 1 through 97 commodity, effective July 24, 2026, with no announced end date.
• The legal foundation is the USTR Section 301 Forced Labor Investigation final action dated July 23, 2026, operating under U.S. note 52 to Chapter 99.
• CBP published implementation guidance in CSMS 69326983; importers should confirm their ACE filing reflects both the Chapter 1-97 commodity code and 9903.05.51 on the same entry line.
• The 12.5 percent charge stacks on top of the regular column 1 MFN rate and any other applicable Chapter 99 duties already assessed on the shipment.
• No product exclusions or exemptions are described in the facts as of September 8, 2026; confirm the current status in the HTSUS or with your broker.

On this page

1. What this code is and who must care
2. What the Section 301 forced labor program covers
3. Product and country scope for 9903.05.51
4. The 12.5 percent rate and its effective window
5. How 9903.05.51 stacks with other duties
6. How this code appears on a customs entry
7. What importers should do
8. Key references

As of September 8, 2026, HTS 9903.05.51 imposes a 12.5 percent additional ad valorem duty on all products of Kazakhstan entering the United States, across every Chapter 1 through 97 commodity classification. The duty took effect on July 24, 2026, under the Section 301 Forced Labor program and applies with no announced end date. Any importer, broker, or trade attorney handling Kazakhstan-origin goods needs to understand this code before preparing an entry summary.

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

What this code is and who must care

9903.05.51 is a Chapter 99 overlay code. It does not replace your Chapter 1-97 commodity code; it rides alongside it on the entry summary to instruct CBP to collect the additional 12.5 percent. Anyone importing physical goods with a country of origin of Kazakhstan (KZ) is directly affected, regardless of what the goods are. That breadth, covering all Chapter 1 through 97 products, is what makes this action unusually wide.

If you are importing from Kazakhstan or sourcing through supply chains that involve Kazakhstani origin, this code is not optional. CBP will assess it automatically once the entry is processed, and failure to declare it correctly can result in a short-payment of duties and subsequent penalties.

See our overview of how Chapter 99 codes work alongside Chapter 1-97 classifications for background on the mechanics, and review the 2026 tariff code overview for context on other codes active this year.

What the Section 301 forced labor program covers

The Section 301 Forced Labor Investigation (FLIP) is a distinct program under Section 301 of the Trade Act of 1974. It is administered by the Office of the United States Trade Representative. The USTR issued its final action for this investigation on July 23, 2026. Country-specific duties under this program occupy heading codes 9903.05.20 through 9903.05.84, each country assigned its own subheading and rate. The governing tariff provision is U.S. note 52 to Chapter 99.

An important boundary to note: headings 9903.05.01 through 9903.05.09 are a separate Section 301 action covering Brazil and are a different program entirely. Do not conflate those codes with the forced labor action codes that begin at 9903.05.20. For comparison, see how similar rates work for other countries in this program: Japan at 12.5 percent (9903.05.49) and Hong Kong at 12.5 percent (9903.05.43).

Product and country scope for 9903.05.51

Country of origin

This code applies exclusively to goods whose country of origin is Kazakhstan (ISO country code KZ). Country of origin is determined under the standard substantial transformation rules for non-preferential origin, or, for textile and apparel goods, the specific textile rules of origin. If your product's country of origin is not Kazakhstan, 9903.05.51 does not apply, even if the goods transited Kazakhstan.

Product scope

The scope is all products classifiable in Chapters 1 through 97 of the HTSUS. There are no carved-out HTS subheadings, no excluded product categories, and no commodity-specific exemptions described in the facts as of September 8, 2026. This means goods ranging from raw agricultural commodities to manufactured industrial products to consumer electronics are all covered if they originate in Kazakhstan. Confirm any product-specific questions against the current HTSUS at hts.usitc.gov.

Effective date

The 12.5 percent additional duty applies to goods entered, or withdrawn from warehouse for consumption, on or after July 24, 2026. The USTR final action was dated July 23, 2026, and the duty rate is in effect from July 24, 2026, onward with no announced end date as of the facts date.

The 12.5 percent rate and its effective window

The single rate under 9903.05.51 is 12.5 percent ad valorem, applied on the customs value of the imported merchandise. This rate has been in effect since July 24, 2026. The facts contain no announced expiration date, staged reductions, or alternative rates. Until USTR or Congress modifies this action, 12.5 percent is the operative number for every Kazakhstan-origin entry.

Use our duty calculator to model how this additional 12.5 percent affects your landed cost alongside the column 1 MFN rate and any freight or insurance included in the dutiable value.

How 9903.05.51 stacks with other duties

The 12.5 percent under 9903.05.51 is additional to, not a replacement for, the standard column 1 general (MFN) rate that applies to the Chapter 1-97 classification. Both are assessed on the same dutiable value. If other Chapter 99 overlay duties also apply to the same shipment (for example, separately applicable Section 232 or Section 301 trade-remedy codes), those stack as well.

Kazakhstan is not a beneficiary of GSP, AGOA, or any U.S. free trade agreement that would offset the column 1 rate. Confirm the full duty picture for any specific HTS subheading against the HTSUS and current CBP guidance, as the facts block is silent on any offsets or caps specific to this code.

How this code appears on a customs entry

On the CBP Form 7501 entry summary, 9903.05.51 is entered as a second HTS line below the Chapter 1-97 classification for the same article. The quantity and value are reported on the Chapter 1-97 line; the Chapter 99 line carries the same value and the additional 12.5 percent rate. CBP's ACE system uses this structure to calculate the additional duty separately and add it to the total duty bill.

CBP issued implementation guidance for this action in CSMS message 69326983. Brokers should review that message before filing the first entry under this code to confirm any system-specific instructions. Pull your ACE entry summary reports to verify the code is appearing correctly; see our guide on ACE Entry Summary Reports for the specific reports to run.

If you filed entries for Kazakhstan-origin goods between July 24, 2026, and the date your system was updated to include 9903.05.51, you may need to file a post-summary correction or an amended entry to pay the additional duty. Review cbp.gov for the current post-summary correction procedures.

What importers should do

• Audit open and recent entries. Identify all entries for Kazakhstan-origin goods dated on or after July 24, 2026, and confirm that 9903.05.51 was declared and the 12.5 percent additional duty was paid. File post-summary corrections for any entries where it was omitted.
• Update your ERP and broker instructions. Add 9903.05.51 as a mandatory overlay code for any HTS classification when country of origin is Kazakhstan. Communicate this to every broker and freight forwarder handling your Kazakhstan shipments.
• Verify country of origin documentation. Ensure your suppliers in Kazakhstan are providing accurate origin certifications and that your records support a Kazakhstan-origin determination if CBP requests verification.
• Monitor for changes. Because no end date is announced, watch USTR and Federal Register notices for any modification, suspension, or exclusion process that may emerge. Confirm the current rate and scope in the HTSUS before each entry.

Key references

• HTSUS, hts.usitc.gov - Official Harmonized Tariff Schedule of the United States, including Chapter 99 and U.S. note 52
• CBP.gov - U.S. Customs and Border Protection, including CSMS 69326983 and entry filing guidance
• Federal Register, federalregister.gov - USTR Section 301 Forced Labor Investigation final action, effective July 23, 2026
• USTR.gov - Office of the United States Trade Representative, Section 301 FLIP program information
• HTS Chapter 99 Explained: Why Your Product Has Two Codes - How Chapter 99 overlay codes work alongside Chapter 1-97 classifications
• ACE Entry Summary Reports: What Every Importer Should Pull - How to verify Chapter 99 codes are correctly captured in ACE