9903.05.60 Norway Section 301 Forced Labor: 12.5% Duty

Key Points

• HTS 9903.05.60 imposes a 12.5 percent additional ad valorem duty on all products of Norway, effective 2026-07-24, with no announced end date.
• The duty applies to every chapter 1-97 product of Norwegian origin, with no product-specific carve-outs under this code.
• Legal authority is the USTR Section 301 Forced Labor final action dated 2026-07-23, codified under U.S. note 52, with CBP implementation detailed in CSMS 69326983.
• 9903.05.60 is a Chapter 99 overlay: it rides alongside, and is additive to, any base column 1 duty and any other applicable Chapter 99 duties already assessed on a line.
• Do not confuse the 9903.05.20 through 9903.05.84 country range (Section 301 Forced Labor, U.S. note 52) with 9903.05.01 through 9903.05.09, which are an entirely different Section 301 program covering Brazil.

On this page

1. What this code is and who needs to care
2. What the Section 301 Forced Labor program covers
3. Products and country scope under 9903.05.60
4. The 12.5 percent rate and its effective window
5. How 9903.05.60 stacks with other duties
6. How this code appears on a customs entry
7. Avoiding common classification mistakes
8. What importers should do
9. Key references

HTS 9903.05.60 is the Chapter 99 special-program code that imposes a 12.5 percent additional duty on all products of Norway under the Section 301 Forced Labor action. As of 2026-09-11, every shipment of Norwegian-origin merchandise entered for consumption on or after 2026-07-24 must carry this code on the entry and pay the 12.5 percent surcharge on top of any otherwise applicable duties. The code has no announced end date.

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

What this code is and who needs to care

Any importer whose goods are wholly obtained, produced, or manufactured in Norway, any customs broker filing entries for such goods, and any trade attorney advising on duty exposure needs to understand 9903.05.60. The code affects every commercial shipment of Norwegian-origin merchandise across all chapters of the tariff, not a narrow product list. If you source from Norway, this duty is live now.

What the Section 301 Forced Labor program covers

The Section 301 Forced Labor program is a distinct action under Section 301 of the Trade Act of 1974. USTR concluded its investigation and issued a final action on 2026-07-23, targeting goods from countries where forced labor concerns were identified. The country-specific duty codes run from 9903.05.20 through 9903.05.84 and are governed by U.S. note 52 to Chapter 99 of the HTSUS. U.S. note 52(a) specifies that all chapter 1-97 products of covered countries are subject to the additional duty unless an exclusion is granted.

CBP published implementing guidance in CSMS 69326983. Importers should pull that message directly for entry-filing instructions and any system notes.

This program is separate from, and should not be confused with, the Section 301 Brazil action, whose codes occupy 9903.05.01 through 9903.05.09. The legal basis, the USTR investigation, and the U.S. note are different.

Products and country scope under 9903.05.60

Under U.S. note 52(a), 9903.05.60 covers all chapter 1-97 products of Norway (country code NO). There are no product-specific exclusions or positive lists built into this code. Every HTS classification from chapter 1 through chapter 97 that originates in Norway falls within scope.

Origin is determined under the standard CBP country-of-origin rules. If your goods are substantially transformed in a third country before entering the United States, confirm whether Norway remains the country of origin before assuming this code applies, or does not apply. Confirm the current HTSUS text at hts.usitc.gov for any updates to U.S. note 52 that may have occurred after the facts date of 2026-09-11.

For comparison with similar country codes in this program, see our articles on 9903.05.58 Nicaragua and 9903.05.57 New Zealand, which share the same 12.5 percent rate structure.

The 12.5 percent rate and its effective window

The official heading text for 9903.05.60 reads: Products of Norway, Section 301 forced-labor action, U.S. note 52: +12.5% ad valorem.

The rate is 12.5 percent additional ad valorem, effective 2026-07-24, with no announced end date. There is no scheduled rate step-up or step-down in the facts available as of 2026-09-11. If a future USTR action modifies or terminates this rate, a new Federal Register notice and CSMS message would be expected. Monitor federalregister.gov and CBP CSMS for changes.

Some codes in the Section 301 Forced Labor program are MFN-capped, meaning the surcharge is limited if the underlying MFN rate is zero. The facts block for 9903.05.60 does not indicate an MFN cap. Confirm with a broker or the current HTSUS text whether any cap language appears in U.S. note 52 as applied to Norway.

How 9903.05.60 stacks with other duties

9903.05.60 is additive. It layers on top of:

• The column 1 (MFN) general rate for the underlying chapter 1-97 classification.
• Any other Chapter 99 special-program duties that apply to the same line (for example, antidumping or countervailing duty orders, or separate Section 301 product-based tariffs if any are in effect for the specific commodity).
• Harbor maintenance fees, merchandise processing fees, and any other CBP-assessed charges, which are calculated independently.

The 12.5 percent is computed on the entered value of the goods, the same base used for the general rate. Verify the duty stack for each commodity with your broker before filing to avoid underpayment or overpayment.

How this code appears on a customs entry

Chapter 99 overlay codes are entered as a second (or additional) HTS line on the entry summary, immediately following the chapter 1-97 classification line for the same commercial goods. A typical entry for Norwegian goods will show:

• Line 1: The substantive chapter 1-97 classification (for example, 0304.86.0000 for a seafood product), with its column 1 rate.
• Line 2: 9903.05.60, with the 12.5 percent additional duty declared separately.

Both lines must reference the same entered value. CBP's ACE system is configured to expect this pairing for entries subject to U.S. note 52 programs. Review CSMS 69326983 for the specific ACE filing instructions and any Special Program Indicator requirements.

For a broader orientation to 2026 Chapter 99 additions, see our 2026 tariff code overview.

Avoiding common classification mistakes

Do not confuse the Brazil block

9903.05.01 through 9903.05.09 are Section 301 codes for Brazil under a completely different program and legal authority. They are not part of U.S. note 52 and are not part of the Section 301 Forced Labor action. Filing 9903.05.60 on a Brazil shipment, or a Brazil code on a Norway shipment, would be an error with potential penalty exposure.

Confirm origin carefully

The scope rule is country-specific. Goods that transit Norway but originate elsewhere are not covered by 9903.05.60. Equally, Norwegian-origin goods that are further processed in a third country may or may not retain Norwegian origin for duty purposes. When origin is ambiguous, obtain a binding ruling or a written broker opinion before entry.

Watch for exclusions

USTR has granted product exclusions under other Section 301 programs. If USTR issues exclusions specific to the Forced Labor action affecting Norway, they would appear in the Federal Register and would likely be implemented via a separate Chapter 99 code or a U.S. note amendment. None are reflected in the facts as of 2026-09-11.

If you are sourcing from Norway and want to understand your full supplier risk profile before committing to a contract, our new supplier customs checklist covers the due-diligence questions to raise with any new overseas vendor.

What importers should do

• Audit open and pending entries. Identify any entry filed on or after 2026-07-24 that covers Norwegian-origin goods. Confirm 9903.05.60 was declared and the 12.5 percent additional duty was paid. If it was omitted, work with your broker on a post-summary correction or prior disclosure as appropriate.
• Update classification and duty-calculation workflows. Add 9903.05.60 as a mandatory overlay for all Norwegian-origin lines in your ERP or customs management system. Use the duty calculator to model the full duty stack for your commodity against current entered values.
• Monitor for changes. This duty has no announced end date. Subscribe to USTR and Federal Register alerts and watch for new CSMS messages from CBP. Any modification, suspension, or exclusion will require a prompt update to your entries.
• Verify origin documentation. Ensure certificates of origin, commercial invoices, and packing lists clearly establish Norway as the country of origin for every shipment where 9903.05.60 is claimed, and that country-of-origin determinations are documented in your compliance records.

Key references

• HTSUS Chapter 99, U.S. note 52 and heading 9903.05.60, U.S. International Trade Commission, official tariff schedule.
• Federal Register, USTR Section 301 Forced Labor final action, 2026-07-23, search federalregister.gov for the USTR notice.
• CBP CSMS 69326983, ACE filing instructions for Section 301 Forced Labor entries, U.S. Customs and Border Protection.
• USTR Section 301 program page, Office of the United States Trade Representative, background on the forced labor investigation and final action.
• HTSUS online, hts.usitc.gov, for the current version of U.S. note 52 and any amendments post-2026-09-11.