News

9903.05.57 New Zealand Section 301 Forced Labor: 12.5% Duty

Published: September 10, 2026 · 6 min read

Key Points

HTS 9903.05.57 imposes an additional 12.5 percent ad valorem duty on all products of New Zealand across all chapters 1 through 97, effective July 24, 2026, with no announced end date.
The duty was created by USTR's Section 301 forced-labor final action dated July 23, 2026, and is governed by U.S. note 52 of Chapter 99.
This code must appear on entries alongside the regular chapter 1-97 classification; CBP guidance is documented in CSMS 69326983.
9903.05.57 sits within the Section 301 Forced Labor country-specific range (9903.05.20 through 9903.05.84) and is separate from the Section 301 Brazil program codes (9903.05.01 through 9903.05.09).
There is no product exclusion list and no announced expiry, so every commercial entry of New Zealand-origin goods must carry this surcharge until further notice.

As of September 10, 2026, HTS 9903.05.57 applies a 12.5 percent additional ad valorem duty to all products of New Zealand, covering every subheading in chapters 1 through 97 of the Harmonized Tariff Schedule. The surcharge took effect on July 24, 2026, the day after USTR issued its Section 301 forced-labor final action, and has no announced end date. Any importer bringing New Zealand-origin goods into the United States must claim this code on every affected entry summary line.

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

What 9903.05.57 is and who created it

9903.05.57 is a Chapter 99 overlay code created under the Section 301 Forced Labor program. USTR issued the final action on July 23, 2026, and CBP published implementation instructions via CSMS 69326983. The legal authority for the entire country-specific series is U.S. note 52 of Chapter 99 of the Harmonized Tariff Schedule.

The program targets goods linked to forced labor in specific trading-partner countries. Each country receives its own four-digit suffix within the 9903.05.20 through 9903.05.84 range. New Zealand is assigned .57. If you are researching a different country in the same program, see the related articles below; the rates and effective dates vary by country.

Do not confuse this program with the Section 301 Brazil action. Codes 9903.05.01 through 9903.05.09 belong to a different legal proceeding and different country scope. They are not interchangeable with the forced-labor series.

Affected products and country scope

U.S. note 52(a) defines the product scope broadly: all chapters 1 through 97 products of New Zealand are covered. There is no commodity-specific carve-out listed in the facts available for this code. Whether you are importing agricultural goods, manufactured items, or industrial inputs sourced from New Zealand, 9903.05.57 applies.

Country of origin, not country of export, determines applicability. If a product is of New Zealand origin but exported through a third country, it remains subject to this duty. Confirm origin determinations against the applicable CBP rules of origin for your specific goods. If the facts block for your specific product or a potential exclusion are silent, verify against the current Harmonized Tariff Schedule at hts.usitc.gov or with your customs broker.

The 12.5 percent rate and its effective window

The additional duty is 12.5 percent ad valorem, applied to the customs value of each affected line. This rate has been in effect since July 24, 2026, with no announced expiration or step-down scheduled as of the facts available here.

For comparison, some other country codes in the same forced-labor series carry a 10 percent rate, such as 9903.05.55 for Mexico and 9903.05.54 for Malaysia. New Zealand falls in the higher 12.5 percent tier, alongside countries such as Libya (9903.05.53), Kuwait (9903.05.52), and Japan (9903.05.49). Rates are country-specific and set by USTR; do not assume the same rate applies across the series.

How 9903.05.57 stacks with other duties

Chapter 99 overlay codes are cumulative. The 12.5 percent under 9903.05.57 is added on top of whatever duty rate applies to the goods' regular chapter 1-97 classification. That means a New Zealand product already subject to a column 1 (MFN) rate, an antidumping duty, or another Section 301 action will carry all applicable charges simultaneously.

The facts block does not specify an MFN cap for this particular code. If you are unsure whether a cap applies to your specific subheading, confirm with the current HTSUS or your broker before filing. For broader context on how 2026 tariff codes interact, see the 2026 tariff code overview. To model the combined duty burden on a specific shipment, the duty calculator can help you run the numbers.

How the code appears on a customs entry

When filing an entry summary in ACE, the chapter 1-97 classification and 9903.05.57 appear as separate lines on the same entry. The regular classification carries the MFN or preferential rate; 9903.05.57 carries the 12.5 percent add-on. Both lines reference the same entered value. CBP's instructions for adding Chapter 99 overlay codes are in CSMS 69326983.

Omitting the Chapter 99 line is a classification error that can trigger a penalty or a bill for unpaid duties plus interest. Review ACE entry summary reports regularly to catch missing or misapplied overlay codes; the article on ACE Entry Summary Reports walks through what to pull and why.

For goods entered on or after July 24, 2026 that were filed without 9903.05.57, a Post Summary Correction or protest may be warranted. Verify the appropriate filing vehicle with your broker or attorney. If a future court ruling or administrative action changes the program, the article on tariff refunds after a court ruling explains how importers recover duties in those situations.

What importers should do

Audit open and recent entries. Pull every entry summary covering New Zealand-origin goods entered on or after July 24, 2026 and confirm 9903.05.57 appears as a Chapter 99 line. Use the import compliance checklist as a framework for the review.
Update your classification and duty-calculation workflows. Add 9903.05.57 to the tariff profile for all New Zealand-origin SKUs and rebuild landed-cost models to reflect the 12.5 percent surcharge on top of existing duties.
Engage suppliers early. If you are sourcing from New Zealand for the first time or expanding your New Zealand supplier base, factor this duty into commercial negotiations. The new supplier customs checklist covers origin documentation and other pre-purchase questions.
Monitor USTR and CBP for changes. Because no end date has been announced, watch the Federal Register and CBP CSMS for any modification, suspension, or exclusion process that USTR may initiate.

Key references

Harmonized Tariff Schedule, hts.usitc.gov - Official text of 9903.05.57 and U.S. note 52 of Chapter 99.
CBP CSMS 69326983 - CBP operational guidance on filing the Section 301 forced-labor Chapter 99 overlay codes.
USTR Section 301 Forced Labor Final Action, July 23, 2026 - The USTR determination that created the 12.5 percent rate for New Zealand and other countries in this proceeding.
Federal Register - Search for the USTR FLIP final action notice to review the full legal text and any subsequent modifications.
CBP.gov - Entry filing guidance, liquidation, and protest procedures for Chapter 99 overlay codes.

Recovering IEEPA tariff refunds? Get started with CustomsGenius to streamline your refund process.

About the Author

Franz Brotzen, CustomsGenius CEO & Founder. Franz is a published researcher on U.S. trade policy. He has worked at think tanks in Washington DC and Tokyo, where his academic publications focussed on tariffs and legal compliance. Franz received his JD from Harvard Law School.