9903.05.56 Morocco Section 301 Forced Labor: 12.5% Duty Explained

Key Points

• HTS 9903.05.56 imposes an additional 12.5 percent ad valorem duty on all products of Morocco (country code MA) under the Section 301 Forced Labor program, effective July 24, 2026, with no announced end date.
• The legal authorities are the USTR Section 301 Forced Labor Investigation and Final Action dated July 23, 2026, CSMS 69326983, and U.S. note 52 to Chapter 99 of the HTSUS.
• The code covers all Chapter 1 through 97 products of Morocco, with no product exclusions stated in the facts as of September 10, 2026.
• 9903.05.56 is reported as a secondary Chapter 99 line alongside the primary classification; the 12.5 percent additional duty stacks on top of the normal column 1 rate and any other applicable duties.
• Do not confuse this code with 9903.05.01 through 9903.05.09, which are the separate Section 301 Brazil program, or with adjacent country codes such as 9903.05.53 (Libya) and 9903.05.55 (Mexico).

On this page

1. What this code is and who needs to act
2. Program background: Section 301 Forced Labor and U.S. note 52
3. Affected products and country scope
4. Rate, effective date, and rate window
5. How 9903.05.56 stacks with other duties
6. How this code appears on a customs entry
7. What importers should do
8. Key references

HTS 9903.05.56 is a Chapter 99 special-program code that adds 12.5 percent ad valorem to the dutiable value of all goods produced in Morocco and entered for consumption on or after July 24, 2026. Any importer, customs broker, or trade attorney handling Moroccan-origin merchandise must classify entries under both the standard Chapter 1-97 HTS number and this secondary code. The additional duty has no announced expiration date as of September 10, 2026.

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

What this code is and who needs to act

9903.05.56 is a country-specific Chapter 99 tariff heading created under the Section 301 Forced Labor program. It applies to every importer whose goods are of Moroccan origin, regardless of the commercial sector or product category. Customs brokers filing entries on Moroccan merchandise, and trade attorneys advising on sourcing decisions or compliance reviews, should treat this as an active, open-ended additional duty as of its effective date.

Importers who have filed entries on Moroccan goods on or after July 24, 2026, without including 9903.05.56 should review those filings immediately. Entries filed before July 24, 2026, are not subject to this code.

Program background: Section 301 Forced Labor and U.S. note 52

The Section 301 Forced Labor program is administered by the Office of the United States Trade Representative (USTR) under Section 301 of the Trade Act of 1974. The Morocco action was finalized by USTR on July 23, 2026. The operative rule governing this and all country-specific codes in the range 9903.05.20 through 9903.05.84 is U.S. note 52 to Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS). U.S. note 52(a) establishes that all Chapter 1-97 products of covered countries are subject to the additional duty unless otherwise specified.

CBP issued CSMS 69326983 to provide operational guidance on how these codes are to be reported in the Automated Commercial Environment (ACE). Check cbp.gov for the current text of that message.

A critical boundary: codes 9903.05.01 through 9903.05.09 cover the entirely separate Section 301 Brazil program. Those codes have different legal bases, different rates, and different product scopes. Do not conflate them with the forced labor series beginning at 9903.05.20.

Affected products and country scope

Under U.S. note 52(a), all products classified in Chapters 1 through 97 of the HTSUS that are products of Morocco (ISO country code MA) are covered by 9903.05.56. No product-specific exclusions or carve-outs appear in the facts as of September 10, 2026. If you believe a particular product may be excluded or that an exclusion request process exists, confirm that in the current HTSUS or with a licensed customs broker, as the facts block is silent on that question.

The country scope is Morocco only. Goods of other countries, even if transshipped through Morocco, do not qualify as Moroccan-origin for duty purposes and would fall under a different (or no) forced labor code. Origin is determined by the standard CBP substantial-transformation rules or applicable trade agreement rules of origin; confirm the origin determination for each shipment.

Rate, effective date, and rate window

The additional duty rate is 12.5 percent ad valorem, applied to the customs value of the imported merchandise.

• Effective date: July 24, 2026 (the day after the USTR final action dated July 23, 2026).
• Rate window: 12.5 percent from July 24, 2026, onward. No end date has been announced.
• Entries with a date of importation on or after July 24, 2026, are subject to the duty. Entries with a date of importation before July 24, 2026, are not covered by this code.

Because no sunset date exists in the current record, treat this rate as indefinite until USTR or CBP issues a modification or termination notice. Monitor the Federal Register and CBP CSMS for any future changes.

How 9903.05.56 stacks with other duties

The 12.5 percent additional duty is cumulative. It stacks on top of:

• The standard MFN (column 1 general) rate for the Chapter 1-97 classification.
• Any preferential rate the importer may otherwise claim (for example, under an applicable trade agreement). Confirm whether claiming a preferential rate affects the base on which the 12.5 percent is calculated by consulting the current HTSUS and broker guidance.
• Any other Chapter 99 additional duties that may apply to the same goods (for example, Section 232 metals duties or other Section 301 series). The facts block does not enumerate other stacking duties for Morocco, so verify the full duty picture for your specific product in the current HTSUS.

The facts block does not indicate that this rate is MFN-capped for Morocco. Confirm in the current HTSUS or with a broker if you have questions about capping rules for a specific classification.

How this code appears on a customs entry

Chapter 99 codes like 9903.05.56 are reported as a secondary HTS line on the entry summary, alongside the primary Chapter 1-97 classification for the merchandise. The entry will carry two HTS numbers: the standard classification (for example, a textile under Chapter 61 or an agricultural product under Chapter 7) and 9903.05.56 as the additional-duty line. The 12.5 percent is assessed on the same entered value used for the primary classification.

CBP processes these through ACE. CSMS 69326983 contains the specific ACE reporting instructions. Brokers should verify that their tariff management software has been updated to include 9903.05.56 and the July 24, 2026, effective date. For a broader look at new 2026 codes, see the 2026 tariff code overview. You can also model the combined duty impact using the duty calculator.

If you are reviewing past entries for compliance, the ACE Entry Summary Reports guide describes which reports to pull to identify affected transactions.

What importers should do

• Audit open and recent entries. Review all entry summaries with a date of importation on or after July 24, 2026, for Moroccan-origin goods. Confirm that 9903.05.56 appears as a secondary HTS line and that the 12.5 percent additional duty was assessed and paid.
• Update classification workflows and software. Ensure your customs broker and any tariff management tools have 9903.05.56 active with an effective date of July 24, 2026. Before engaging a new Moroccan supplier, use the New Supplier Customs Checklist to build the forced labor duty into landed-cost models from the start.
• Verify origin documentation. Because the code covers all Moroccan-origin products, ensure certificates of origin and commercial invoices correctly declare the country of origin. Goods that are not actually of Moroccan origin should not carry this code; goods that are must carry it.
• Monitor for program changes. Watch the Federal Register and cbp.gov CSMS messages for any amendments, exclusions, or termination of the Morocco forced labor action. Incorporate a periodic review into your annual import compliance self-audit.

Key references

• Harmonized Tariff Schedule of the United States (HTSUS), hts.usitc.gov - Official schedule; find 9903.05.56 and U.S. note 52 to Chapter 99 here.
• U.S. Customs and Border Protection, cbp.gov - Source for CSMS 69326983 and ACE entry filing guidance.
• Federal Register, federalregister.gov - Source for the USTR Section 301 Forced Labor final action dated July 23, 2026.
• Office of the United States Trade Representative, ustr.gov - Administers the Section 301 Forced Labor Investigation and final actions.
• Section 301 of the Trade Act of 1974, 19 U.S.C. 2411 (law.cornell.edu) - Statutory authority for the Section 301 program.
• 9903.05.53 Libya Section 301 Forced Labor: 12.5% Duty Explained - Companion article for another 12.5% country in the same program.
• 9903.05.52 Kuwait Section 301 Forced Labor: 12.5% Duty Explained - Companion article for Kuwait in the same program.