9903.05.52 Kuwait Section 301 Forced Labor: 12.5% Duty Explained

Key Points

• HTS 9903.05.52 imposes a 12.5 percent additional ad valorem duty on all products of Kuwait under the Section 301 Forced Labor action, effective July 24, 2026, with no announced end date.
• The duty applies to all Chapter 1 through 97 products originating in Kuwait, meaning no product category is carved out under this code.
• Legal authority rests on the USTR Section 301 Forced Labor final action dated July 23, 2026, U.S. note 52, and CBP CSMS message 69326983.
• On your entry summary, 9903.05.52 appears as a second line alongside your normal Chapter 1-97 classification; both codes must be reported.
• Entries of Kuwaiti-origin goods filed on or after July 24, 2026 must carry the 9903.05.52 code and pay the 12.5 percent additional duty at time of entry.

On this page

1. What HTS 9903.05.52 is and who needs to care
2. Legal authority and program background
3. Product and country scope
4. The 12.5 percent rate and its effective window
5. How 9903.05.52 stacks with other duties
6. How this code appears on a CBP entry
7. What importers should do
8. Key references

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

HTS 9903.05.52 is a Chapter 99 overlay code that adds a 12.5 percent ad valorem duty to every product of Kuwait under the Section 301 Forced Labor program, effective July 24, 2026. Any importer, customs broker, or trade attorney handling goods originating in Kuwait must apply this code to all Chapter 1-97 entries dated on or after that date. The information in this article reflects facts as of September 8, 2026.

What HTS 9903.05.52 is and who needs to care

9903.05.52 is a country-specific Chapter 99 tariff provision created by the U.S. Trade Representative's Section 301 Forced Labor action targeting Kuwait. The official heading text reads: Products of Kuwait, Section 301 forced-labor action, U.S. note 52: +12.5% ad valorem.

If you import any goods from Kuwait, regardless of what they are, this code is mandatory on your entry summary. The same obligation falls on your customs broker when filing on your behalf. Failure to include the code means underpayment of duties, which creates exposure to penalty and interest.

Note the code block carefully. Codes 9903.05.20 through 9903.05.84 all belong to the Section 301 Forced Labor program under U.S. note 52. Codes 9903.05.01 through 9903.05.09 are an entirely separate Section 301 action targeting Brazil and must not be confused with this program. See the HTS Chapter 99 Explained article for background on how overlay codes work alongside your standard classification.

Legal authority and program background

The Section 301 Forced Labor program uses authority under Section 301 of the Trade Act of 1974 (19 U.S.C. 2411) to impose additional duties on goods from countries where the U.S. government has determined that forced labor practices harm U.S. commercial interests.

For Kuwait specifically, USTR issued its final action on July 23, 2026. CBP operationalized the duty through CSMS message 69326983. The tariff schedule provision is governed by U.S. note 52 to Chapter 99 of the Harmonized Tariff Schedule of the United States. You can verify the current text of the provision directly at hts.usitc.gov.

For comparison with how this program has been applied to other countries, see the related articles on Japan (9903.05.49) and Hong Kong (9903.05.43), both of which carry the same 12.5 percent rate.

Product and country scope

Country

The duty applies exclusively to goods whose country of origin is Kuwait (ISO country code KW). Country of origin is determined under CBP's standard substantial transformation rules, or under applicable preference program rules where relevant. Transshipment through a third country does not change the country of origin.

Products

The scope is intentionally broad. Under U.S. note 52(a), all Chapter 1 through 97 products of Kuwait are covered. There are no product exclusions, no tariff-heading carve-outs, and no industry-specific exemptions stated in the facts for this code. If your goods originate in Kuwait and are classifiable anywhere in Chapters 1-97, you owe the additional duty.

If you believe a specific product may be outside scope, confirm against the current HTSUS and U.S. note 52 text, or work with your broker to verify.

The 12.5 percent rate and its effective window

The additional duty rate is 12.5 percent ad valorem, calculated on the dutiable value of the imported merchandise, the same base used for your standard Column 1 duty.

The rate took effect on July 24, 2026, the day after USTR's final action. As of the September 8, 2026 facts date, no end date or sunset has been announced. The 12.5 percent rate applies to all entries of Kuwaiti-origin goods with a date of entry on or after July 24, 2026, and continues until USTR or a subsequent legal action says otherwise.

Goods entered before July 24, 2026 are not subject to 9903.05.52. If you have entries that straddle the effective date, the date of entry as recorded in ACE is the controlling date. Confirm using your ACE entry summary reports.

How 9903.05.52 stacks with other duties

The 12.5 percent is additional, meaning it layers on top of, not in place of, any other applicable duties. A typical landed duty calculation for a Kuwaiti import will include:

• Column 1 (MFN) rate from the good's Chapter 1-97 classification, if Kuwait has normal trade relations status. Confirm current MFN status at hts.usitc.gov.
• Any other applicable Chapter 99 additional duties that may apply to the product based on its own classification (for example, antidumping, countervailing, or other Section 301 overlays). Check each Chapter 99 provision separately.
• 9903.05.52 adds 12.5 percent on top of all of the above on the dutiable value.

The facts block for this code does not state an MFN cap for 9903.05.52. Confirm whether any cap or offset applies under the current HTSUS notes or with your broker before filing.

Use the duty calculator to model the stacked rate for your specific commodity and value.

How this code appears on a CBP entry

Chapter 99 codes like 9903.05.52 are overlay provisions. They do not stand alone on an entry summary. CBP requires that you report two tariff lines for each affected shipment:

1. The standard Chapter 1-97 HTS classification for the product (for example, 8471.30.0100 for a laptop), with its normal duty rate.
2. 9903.05.52 on a separate line, with the 12.5 percent additional duty calculated on the same dutiable value.

Both lines must appear in your ACE entry summary filing. CBP's CSMS message 69326983 provides the operational instructions for how to report this in ACE. Brokers should review that message at cbp.gov before filing the first affected entry.

If you are using entry type 13 (informal entries), also verify current ACE system requirements, as the ACE Entry Type 13 error code deployment in September 2026 may affect how your system handles these lines.

What importers should do

• Audit open and pending entries. Pull your ACE entry summary reports for all Kuwaiti-origin shipments with a date of entry on or after July 24, 2026. Confirm 9903.05.52 appears on each affected line. If it is missing, work with your broker to file a Post Summary Correction before CBP issues a bill.
• Update your customs broker instructions and import templates. Add 9903.05.52 as a mandatory overlay code for all Kuwait-origin goods across all Chapter 1-97 classifications. Confirm with your broker that their ABI software is populating the code correctly.
• Recalculate landed costs. The 12.5 percent additional duty changes your total duty burden. Update cost models and purchase orders for Kuwait-sourced goods to reflect the new rate, effective from July 24, 2026 onward.
• Verify the current HTSUS text. Confirm the scope of U.S. note 52(a) and the 9903.05.52 provision at hts.usitc.gov to ensure no amendments have occurred after the September 8, 2026 facts date used in this article.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov), Chapter 99, U.S. note 52, heading 9903.05.52: official provision text and rate.
• CBP CSMS 69326983: CBP operational guidance on reporting 9903.05.52 in ACE entry summaries.
• USTR Section 301 Forced Labor final action, July 23, 2026: the USTR determination that created the Kuwait duty.
• 19 U.S.C. 2411, Trade Act of 1974, Section 301: the statutory authority for the forced labor action.
• Federal Register: search for the USTR Section 301 Forced Labor Kuwait final action notice for the full regulatory record.
• HTS Chapter 99 Explained: Why Your Product Has Two Codes: background on how overlay codes work with standard classifications.
• ACE Entry Summary Reports: What Every Importer Should Pull: how to identify affected entries in your ACE data.