9903.05.58 Nicaragua Section 301 Forced Labor: 12.5% Duty

Key Points

• HTS 9903.05.58 imposes an additional 12.5 percent ad valorem duty on all products of Nicaragua, effective July 24, 2026, with no announced end date.
• The duty applies to every chapter 1-97 product of Nicaraguan origin, without exception, under U.S. note 52.
• The legal basis is the USTR Section 301 forced-labor final action dated July 23, 2026, implemented via CSMS 69326983.
• 9903.05.58 is a Chapter 99 overlay code and must be reported alongside the regular chapter 1-97 classification on each affected entry line.
• Do not confuse this code with 9903.05.01 through 9903.05.09, which are Section 301 Brazil codes and a separate program entirely.

On this page

1. What 9903.05.58 is and what triggered it
2. Product and country scope
3. The 12.5 percent rate and its effective window
4. How 9903.05.58 stacks with other duties
5. How this code appears on a customs entry
6. What importers should do
7. Key references

HTS 9903.05.58 is a Section 301 forced-labor additional duty of 12.5 percent ad valorem applied to all products of Nicaragua, effective July 24, 2026, with no announced end date. Every importer or broker filing an entry for Nicaraguan-origin merchandise on or after that date must add this code to every affected line. The facts below are current as of September 10, 2026.

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

What 9903.05.58 is and what triggered it

The United States Trade Representative conducted a Section 301 investigation focused on forced-labor practices. On July 23, 2026, USTR issued a final action under that investigation covering Nicaragua. The resulting duty took effect the following day, July 24, 2026, and is codified in Chapter 99 of the Harmonized Tariff Schedule as heading 9903.05.58 under U.S. note 52.

CBP operationalized the new requirement through CSMS 69326983, which provided liquidation and filing instructions for affected entries. Importers and brokers should pull that message directly from CBP's CSMS system for the exact filing mechanics.

Note the program boundaries carefully. Headings 9903.05.20 through 9903.05.84 are the Section 301 forced-labor country codes governed by U.S. note 52. Headings 9903.05.01 through 9903.05.09, which may appear nearby in automated tariff lookups, are Section 301 Brazil codes and belong to a separate program. Do not conflate them.

For context on how other countries are treated under the same Section 301 forced-labor program, see the related articles on 9903.05.53 Libya, 9903.05.52 Kuwait, and 9903.05.55 Mexico.

Product and country scope

The scope under U.S. note 52(a) is broad: all chapter 1-97 products of Nicaragua are covered. There is no product-specific exclusion list, no positive list of covered HTS subheadings, and no carve-out by sector. If goods are of Nicaraguan origin and fall anywhere in chapters 1 through 97 of the HTSUS, the 9903.05.58 duty applies.

Country of origin is determined under the standard CBP rules of origin. Goods merely transshipped through Nicaragua, or goods that are Nicaraguan in origin but have not undergone sufficient processing to qualify as originating, should be assessed carefully. Confirm origin determinations with your customs broker before filing. If you are vetting a new Nicaraguan supplier, the New Supplier Customs Checklist is a useful starting point for due diligence questions.

The 12.5 percent rate and its effective window

The additional duty rate is exactly 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 as of September 10, 2026.

Because no sunset date exists in the current facts, importers should treat this duty as indefinite until USTR or a subsequent Federal Register notice states otherwise. Monitor federalregister.gov and CBP's CSMS system for any modification or termination of the action.

The facts block does not indicate an MFN cap for Nicaragua under this code. If you believe a cap may apply to your specific goods, verify against the current HTSUS at hts.usitc.gov or consult your broker. Do not rely on caps that appear in other country headings within the same program.

How 9903.05.58 stacks with other duties

9903.05.58 is an additional duty. It layers on top of, and does not replace, any other applicable duties, including:

• Column 1 (MFN/NTR) duties from the regular chapter 1-97 classification.
• Any other Section 301 duties that may apply to the same goods based on their product classification (for example, duties under separate Section 301 actions targeting specific product categories).
• Antidumping and countervailing duties (ADD/CVD), if any active order covers the goods.
• Other Chapter 99 overlays that may apply simultaneously, such as Section 232 duties on steel or aluminum derivatives.

Total landed-duty liability on a Nicaraguan shipment will be the sum of all applicable layers. Use the duty calculator or work through your broker's classification worksheet to model the combined rate accurately.

How this code appears on a customs entry

Chapter 99 codes are overlay codes. On an ACE entry summary, 9903.05.58 rides as a second HTS line alongside the regular chapter 1-97 classification for the same merchandise. You do not replace the base classification with 9903.05.58; you report both.

Practically, each affected line in your entry will carry:

1. The standard chapter 1-97 subheading (for example, a textile subheading or an agricultural subheading).
2. 9903.05.58 on the next line, with the same commercial quantity and value, triggering the 12.5 percent additional duty calculation.

Brokers filing in ACE should reference CSMS 69326983 for the exact field-level instructions. If you are pulling ACE entry summary reports to audit past Nicaraguan entries filed on or after July 24, 2026, confirm that 9903.05.58 appears on each line; its absence on any qualifying line is a classification error that may require a post-summary correction. The article on ACE Entry Summary Reports describes how to pull and review those records.

For a broader view of how Chapter 99 overlay codes work across 2026 tariff actions, see the 2026 tariff code overview.

What importers should do

• Audit open purchase orders and in-transit shipments. Any goods of Nicaraguan origin that arrived on or after July 24, 2026, are subject to the 12.5 percent additional duty. Review entry summaries and confirm 9903.05.58 is declared on every qualifying line.
• Review and correct prior entries if needed. If entries filed after July 24, 2026, omitted 9903.05.58, file a post-summary correction or amended entry promptly. Confirm the correct procedure with your broker and review CBP guidance at cbp.gov.
• Update landed-cost models. A 12.5 percent additional duty materially changes landed cost for any Nicaraguan product. Rerun cost models and review pricing or sourcing arrangements accordingly. Consult your import compliance checklist to ensure your process captures new Chapter 99 overlays systematically.
• Monitor for changes. No end date is announced. Subscribe to Federal Register alerts for USTR Section 301 notices and watch CBP's CSMS feed for any modification to CSMS 69326983 or the issuance of a follow-on message.

Key references

• U.S. International Trade Commission, Harmonized Tariff Schedule - Official HTSUS, including heading 9903.05.58 and U.S. note 52.
• Federal Register - Search for the USTR Section 301 forced-labor final action dated July 23, 2026, and related notices.
• U.S. Customs and Border Protection - CBP guidance, CSMS messages including CSMS 69326983, and ACE filing instructions.
• Office of the United States Trade Representative - USTR Section 301 forced-labor investigation and final action materials.