9903.05.63 Peru Section 301 Forced Labor: 12.5% Duty

Key Points

• HTS 9903.05.63 imposes a 12.5 percent additional ad valorem duty on all products of Peru, effective July 24, 2026, with no announced end date.
• The duty applies to goods from all chapters 1 through 97 of the HTSUS, meaning virtually every commodity of Peruvian origin is covered.
• The legal basis is the USTR Section 301 Forced Labor Investigation final action dated July 23, 2026, implemented under U.S. note 52 and announced in CSMS 69326983.
• 9903.05.63 is a Chapter 99 overlay code that rides alongside the underlying chapter 1-97 classification on each entry line; both codes must appear on the entry.
• Do not confuse this code with the 9903.05.01 through 9903.05.09 range, which covers a separate Section 301 Brazil program, not Peru.

On this page

1. What this code is and who must care
2. Program background: Section 301 forced labor action
3. Affected products and country scope
4. Rate and effective window
5. How 9903.05.63 stacks with other duties
6. How this code appears on a customs entry
7. What importers should do
8. Key references

HTS 9903.05.63 is a Section 301 forced labor additional duty of 12.5 percent ad valorem that applies to all products of Peru entered on or after July 24, 2026. Every importer whose supply chain includes goods originating in Peru, and every broker filing entries for those goods, must add this Chapter 99 code to each affected entry line. As of September 12, 2026, no expiration date has been announced for this rate.

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

What this code is and who must care

9903.05.63 sits within the Harmonized Tariff Schedule of the United States under Chapter 99, the chapter reserved for special tariff provisions. It is one of a series of country-specific codes running from 9903.05.20 through 9903.05.84 that implement the Section 301 Forced Labor Investigation program under U.S. note 52.

If you import any product from Peru, regardless of what it is, this code almost certainly applies to your shipment. Importers of record, customs brokers preparing entries, and trade compliance teams auditing duty accruals all need to understand its scope, rate, and interaction with other applicable duties.

For comparison, see how the same 12.5 percent rate applies to other countries in the same program: 9903.05.61 for Oman and 9903.05.60 for Norway.

Program background: Section 301 forced labor action

This duty arises from the USTR's Section 301 Forced Labor Investigation (commonly called the "FLIP" action). The USTR issued its final action on July 23, 2026. The implementing authority in the tariff schedule is U.S. note 52, which governs all country headings in the 9903.05.20 through 9903.05.84 range.

CBP provided operational implementation guidance through CSMS message 69326983. That message is the authoritative CBP instruction for how to file entries affected by this action. Importers and brokers should pull and review that message in full.

Important distinction: Codes 9903.05.01 through 9903.05.09 cover a separate Section 301 Brazil program and are completely unrelated to this Peru action. Do not conflate them.

Affected products and country scope

Country of origin

9903.05.63 applies exclusively to products of Peru (country code PE). Origin is determined under the standard CBP rules of origin applicable to the underlying HTS classification of the good. If a product is not of Peruvian origin, this code does not apply, even if it transits through Peru.

Product scope

The code covers all products classifiable in chapters 1 through 97 of the HTSUS, per U.S. note 52(a). There is no commodity exclusion or positive list. Agricultural goods, textiles, minerals, manufactured items, machinery, electronics, and any other merchandise with a Peruvian origin are within scope.

If you are unsure whether your specific product qualifies as a product of Peru under applicable origin rules, confirm the classification and origin determination in the current HTSUS or with a licensed broker before filing.

Rate and effective window

The additional duty rate is 12.5 percent ad valorem, applied to the customs value of the imported merchandise. This rate took effect on July 24, 2026, the day after the USTR's July 23, 2026 final action, and no end date has been announced as of September 12, 2026.

This means the 12.5 percent additional duty applies to all entries of Peruvian-origin goods with a line-level date of entry on or after July 24, 2026. Entries made before that date are not subject to 9903.05.63. If you have entries from that boundary period, confirm the date-of-entry stamped on each filing.

The facts block is silent on any MFN cap or ceiling for this code. Confirm the current HTSUS U.S. note 52 text at hts.usitc.gov to verify whether any cap applies to your specific commodity.

How 9903.05.63 stacks with other duties

The 12.5 percent additional duty imposed by 9903.05.63 is cumulative with other applicable duties unless a specific statutory or regulatory provision says otherwise. In practice, this means an entry line for a Peruvian-origin product could carry:

• The general (column 1) rate of duty applicable under the chapter 1-97 classification
• Any preferential rate, if the good qualifies and a claim is made
• Any other Section 301 or Section 232 additional duties that apply to the product
• The 12.5 percent Section 301 Forced Labor additional duty from 9903.05.63

The interaction of 9903.05.63 with other Chapter 99 overlays (such as any Section 232 steel or aluminum codes) depends on the specific goods. Confirm stacking treatment for your commodity in the current HTSUS notes and with your broker. Use the duty calculator to model the combined duty burden before committing to a purchase order.

How this code appears on a customs entry

Chapter 99 codes do not replace the underlying chapter 1-97 classification. On a CBP entry (CBP Form 3461 for release or the formal entry summary), both lines must appear:

• The chapter 1-97 HTS number that describes the commodity
• 9903.05.63 as the additional duty line, referencing U.S. note 52

The additional 12.5 percent duty is assessed on the same dutiable value as the underlying chapter 1-97 line. ACE will collect the additional duty at liquidation. Brokers should verify that ACE entry templates are updated to capture 9903.05.63 for all Peru-origin lines entered on or after July 24, 2026.

For a detailed walkthrough of entry document mechanics, see CBP Form 3461: Entry/Immediate Delivery Explained for Brokers.

What importers should do

• Audit open and upcoming purchase orders for Peru-origin goods. Any shipment entering on or after July 24, 2026 is subject to the 12.5 percent additional duty. Update landed cost models immediately to reflect the new burden.
• Confirm origin determinations in writing. The broad all-products scope means there is little room for classification-based relief, but origin must be correctly established. Review supplier documentation and, where necessary, obtain binding origin rulings from CBP.
• Instruct your broker to add 9903.05.63 to all Peru-origin entry lines dated on or after July 24, 2026. Review CSMS 69326983 at cbp.gov for the exact ACE filing instructions.
• Check for supplier-level forced labor risk as a separate compliance matter. The Section 301 Forced Labor program indicates USTR concern about forced labor practices. Importers should also review their supply chain diligence obligations under other applicable U.S. law; see New Supplier Customs Checklist for practical supplier vetting steps.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov - Official HTSUS, including Chapter 99 and U.S. note 52 governing 9903.05.63
• CBP CSMS 69326983 - CBP operational implementation guidance for the Section 301 Forced Labor final action, including ACE filing instructions
• USTR Section 301 Forced Labor Investigation Final Action, July 23, 2026 - The USTR final action establishing the Section 301 forced labor duties under U.S. note 52
• Federal Register - Search for the Federal Register notice implementing the USTR FLIP final action for complete regulatory text
• 2026 Tariff Code Overview, CustomsGenius - Summary of major Chapter 99 tariff code changes effective in 2026