9903.05.61 Oman Section 301 Forced Labor: 12.5% Duty

Key Points

• HTS 9903.05.61 imposes an additional 12.5 percent ad valorem duty on all products of Oman originating under Chapter 1 through 97 of the HTSUS, effective July 24, 2026, with no announced end date.
• The legal authorities are the USTR Section 301 Forced Labor Investigation (FLIP) final action dated July 23, 2026, U.S. note 52, and CBP CSMS message 69326983.
• The 12.5 percent charge is an additional duty, stacked on top of the normal MFN column 1 rate and any other applicable Chapter 99 duties already in force.
• Every Chapter 1 through 97 product classified as a product of Oman is in scope; there are no product-specific carve-outs listed in the facts for this code.
• The code sits in the 9903.05.20 through 9903.05.84 country heading range for the Section 301 Forced Labor program; do not confuse it with 9903.05.01 through 9903.05.09, which belong to a separate Section 301 Brazil program.

On this page

1. What HTS 9903.05.61 is and who must care
2. Legal authority and program background
3. Product and country scope
4. Rate and effective window
5. How 9903.05.61 stacks with other duties
6. How the code appears on a CBP entry
7. What importers should do
8. Key references

HTS 9903.05.61 is the Chapter 99 tariff provision that adds a 12.5 percent additional ad valorem duty to all products of Oman imported into the United States under the Section 301 Forced Labor Investigation program. It took effect on July 24, 2026, and has no announced end date as of September 11, 2026. Any importer, customs broker, or trade attorney handling entries from Oman needs to apply this code on every qualifying line beginning with that date.

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

What HTS 9903.05.61 is and who must care

Chapter 99 of the Harmonized Tariff Schedule of the United States houses temporary or special-purpose duty provisions that ride alongside a product's permanent Chapter 1 through 97 classification. Code 9903.05.61 is one such provision. Its official heading text reads: Products of Oman, Section 301 forced-labor action, U.S. note 52: +12.5% ad valorem.

If your supply chain sources any goods from Oman, this code is not optional. It applies to all Chapter 1 through 97 merchandise of Omani origin, regardless of the specific commodity. Importers filing entries on or after July 24, 2026, must include 9903.05.61 as a secondary HTS line on every affected entry summary.

Brokers who manage entries for clients with Oman-origin goods should review open entries going back to the effective date, verify that the Chapter 99 code has been reported, and confirm that the additional duty has been calculated and paid.

Legal authority and program background

The Section 301 Forced Labor Investigation program is distinct from the standard Section 301 tariff actions targeting specific countries for trade practices. This program focuses specifically on forced-labor concerns under Section 301 of the Trade Act. The governing framework for this action is:

• USTR FLIP final action, July 23, 2026, which formally established the additional duty on products of Oman.
• U.S. note 52 to Chapter 99 of the HTSUS, which defines the scope of covered goods and the country headings 9903.05.20 through 9903.05.84.
• CBP CSMS message 69326983, which provides operational guidance for filing entries under this program.

An important structural note: codes 9903.05.01 through 9903.05.09 are part of a separate Section 301 Brazil program. Do not conflate those provisions with the forced-labor program codes beginning at 9903.05.20. Using the wrong code range on an entry is a classification error that can result in penalties or unpaid duties.

You can verify the current text of U.S. note 52 and the heading for 9903.05.61 directly in the Harmonized Tariff Schedule at hts.usitc.gov. For related country codes in the same program, see our articles on 9903.05.58 Nicaragua, 9903.05.52 Kuwait, and 9903.05.53 Libya, which carry the same 12.5 percent rate under the same program.

Product and country scope

Country of origin: Oman (OM)

The duty applies to goods whose country of origin is Oman, identified by ISO country code OM. Country of origin is determined under the standard CBP substantial transformation or, where applicable, tariff shift rules. If your goods are manufactured in or substantially transformed in Oman, they are in scope. Goods that merely transit Oman or undergo minimal operations there may not be, but confirm the origin analysis with your broker using CBP's existing origin rules.

Product scope: all Chapter 1 through 97 merchandise

U.S. note 52(a) brings all Chapter 1 through 97 products of Oman within the reach of 9903.05.61. There are no product-specific exclusions identified in the facts for this code. That means everything from agricultural commodities to machinery to chemicals to consumer goods of Omani origin is potentially subject to the additional 12.5 percent duty if it enters on or after July 24, 2026.

If you believe a specific product or subheading should be excluded, confirm with a broker or check the current HTSUS and any USTR exclusion notices, as the facts block for this code lists no exclusions.

Rate and effective window

• Additional duty rate: 12.5 percent ad valorem
• Effective from: July 24, 2026
• End date: None announced as of September 11, 2026

The 12.5 percent rate is applied to the dutiable value (the customs value) of the imported merchandise, the same base used to calculate the normal MFN duty. It is an additional duty, not a replacement for the existing column 1 rate.

Because no end date has been announced, importers should treat this as an indefinite obligation and build it into landed cost models and pricing until a formal modification or termination is published. Monitor USTR announcements and the Federal Register at federalregister.gov for any changes.

How 9903.05.61 stacks with other duties

Chapter 99 codes are additive. On any entry line for a product of Oman, the total duty burden is the sum of:

1. The normal Chapter 1 through 97 MFN (column 1 general) rate for the specific product classification.
2. The 12.5 percent additional duty under 9903.05.61.
3. Any other applicable Chapter 99 duties already assessed on that product (for example, separate Section 301 technology tariffs or antidumping and countervailing duties, if applicable to the specific product).

The facts block does not indicate an MFN cap for 9903.05.61. Confirm whether any MFN cap or duty offset applies to your specific product classification by reviewing U.S. note 52 in the current HTSUS and consulting your broker. Do not assume parity with other country codes in the program, as rates and caps vary by country heading.

For a practical comparison, the 9903.05.50 Jordan code carries a lower 10 percent rate, illustrating that rates across the 9903.05.20 through 9903.05.84 range are country-specific. Use our duty calculator to model the combined duty stack for your Oman-origin goods.

How the code appears on a CBP entry

When filing an entry summary in ACE for Oman-origin merchandise, the entry will carry two HTS lines for each affected product:

• Line 1: The standard Chapter 1 through 97 classification (for example, 8471.30.0100 for a laptop), which determines the MFN rate and statistical reporting.
• Line 2: 9903.05.61, which reports the additional 12.5 percent duty. This line carries no separate value or quantity; it references the Chapter 1 through 97 line above it.

CBP CSMS message 69326983 provides the operational filing instructions. Brokers should review that message before filing the first entry under this code. Incorrectly omitting the 9903.05.61 line results in underpayment of duties, which triggers interest and potential penalties upon audit.

For broader context on how 2026 Chapter 99 codes are structured and filed, see our 2026 tariff code overview. If your supply chain vetting processes need updating in light of this new duty, the New Supplier Customs Checklist provides a structured approach to evaluating Oman-origin sourcing relationships.

What importers should do

1. Audit open and recent entries. Identify all entry summaries filed on or after July 24, 2026, covering Oman-origin merchandise. Verify that 9903.05.61 was reported and that the 12.5 percent additional duty was calculated and remitted. If entries were filed without the code, work with your broker to determine whether a post-summary correction or prior disclosure is appropriate.
2. Update landed cost models. Reprice Oman-origin goods to reflect the additional 12.5 percent duty on top of existing MFN rates and any other applicable Chapter 99 charges. Apply the updated costs to purchase orders, pricing agreements, and cash flow projections going forward.
3. Review sourcing and supplier documentation. Confirm the country of origin for all goods sourced from or through Oman. Collect and retain origin documentation. If origin is uncertain, obtain a binding ruling from CBP before the next shipment.
4. Monitor for changes. Subscribe to USTR and Federal Register updates for any modifications to the Section 301 Forced Labor program affecting Oman. Check U.S. note 52 in the current HTSUS periodically, as exclusions or rate changes could alter your duty obligations without further notice in this article.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov, the authoritative source for Chapter 99, U.S. note 52, and heading 9903.05.61.
• CBP.gov, for CSMS message 69326983 and entry filing guidance under the Section 301 Forced Labor program.
• Federal Register, federalregister.gov, for the USTR FLIP final action published in connection with the July 23, 2026 determination on Oman.
• USTR.gov, for the Section 301 Forced Labor Investigation program documentation and any subsequent modifications or exclusion notices.