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9903.05.64 Philippines Section 301 Forced Labor: 12.5% Duty

Published: September 12, 2026 · 8 min read

Key Points

HTS 9903.05.64 imposes an additional 12.5 percent ad valorem duty on all Chapter 1 through 97 products of the Philippines, effective July 24, 2026, with no announced end date.
The duty flows from USTR's Section 301 forced-labor final action dated July 23, 2026, and is governed by U.S. note 52 to Chapter 99 of the HTSUS.
Every Philippine-origin entry filed on or after July 24, 2026 must carry 9903.05.64 as a secondary Chapter 99 classification alongside the underlying Chapter 1-97 tariff line.
This code sits within the 9903.05.20 through 9903.05.84 country-specific forced-labor block; it is entirely separate from the 9903.05.01 through .09 Section 301 Brazil program.
There is currently no announced exclusion or expiration, so the 12.5 percent additional duty applies until further USTR action.

HTS 9903.05.64 is a Section 301 forced-labor additional duty of 12.5 percent ad valorem that applies to all products of the Philippines across every chapter of the tariff schedule, effective July 24, 2026. Any importer whose goods originate in the Philippines must add this code to every entry filed on or after that date, regardless of product type. The additional 12.5 percent is assessed on top of the regular MFN or applicable preferential rate.

What this code is and who must care

As of September 12, 2026, HTS 9903.05.64 carries the official heading text: Products of Philippines - Section 301 forced-labor action, U.S. note 52: +12.5% ad valorem. The code was published in the Harmonized Tariff Schedule of the United States (HTSUS) as part of the USTR's forced-labor investigation and final action targeting the Philippines.

Importers who source any goods from the Philippines, customs brokers preparing those entries, and trade attorneys advising Philippine supply chains all need to understand this code immediately. The scope is unusually broad: it covers all products classifiable in Chapters 1 through 97, with no carve-outs identified in the facts available as of the date of this article. If the product ships from the Philippines and arrives on or after July 24, 2026, this duty applies.

Legal authority and program background

The duty was established by the USTR Section 301 Forced Labor Final Action, dated July 23, 2026, which triggered the Chapter 99 code's effectiveness on July 24, 2026. CBP operationalized the change through CSMS message 69326983. The governing tariff provision is U.S. note 52 to Chapter 99, which defines the country-specific forced-labor rate structure for the 9903.05.20 through 9903.05.84 heading block.

It is important to keep programs straight. Headings 9903.05.01 through 9903.05.09 cover a separate Section 301 action targeting Brazil and have no relationship to this Philippines code. Do not confuse the two when classifying entries or when researching duty stacking. For comparison with other countries covered by the same forced-labor note 52 framework, see our articles on 9903.05.61 Oman and 9903.05.58 Nicaragua.

For the legal text of the USTR final action, check the Federal Register and the USTR website. For CBP's operational guidance, search CSMS 69326983 directly at CBP.gov.

Product and country scope

Country of origin

9903.05.64 applies exclusively to goods whose country of origin is the Philippines (ISO country code PH). Origin is determined under the standard CBP rules of origin, not the country of export or the country of purchase. If your Philippine supplier ships through a third country, origin does not change and the duty still applies. If you are unsure how origin is determined for your specific product, confirm with a licensed customs broker.

Product scope

U.S. note 52(a) as implemented for this heading covers all Chapter 1 through 97 products of the Philippines. No product categories, HTS chapters, or specific commodities are excluded in the facts available for this code. This is among the broadest possible scopes: apparel, electronics, food products, machinery, chemicals, consumer goods, and every other category are all covered if they originate in the Philippines.

If you believe a specific product may be excluded or treated differently, verify against the current HTSUS at hts.usitc.gov and confirm the applicable U.S. note 52 text with your broker.

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 and has no announced end date. As of the as-of date of this article (September 12, 2026), the rate remains in force.

Because no sunset date or exclusion process has been announced in the facts available, importers should plan for this duty to remain in effect indefinitely until USTR publishes a modifying or terminating action. Monitor the Federal Register and USTR announcements for any future changes.

How 9903.05.64 stacks with other duties

The 12.5 percent additional duty imposed by 9903.05.64 is assessed on top of whatever duties already apply to the product under Chapters 1-97. That means a Philippine-origin product subject to, for example, its standard MFN (Column 1 General) rate will owe that rate plus 12.5 percent. The same additive logic applies to any other applicable Chapter 99 duties.

Key stacking considerations:

MFN (Column 1 General) rates: The 12.5 percent is added to the normal tariff rate. The facts block does not indicate a cap relative to MFN for this specific heading, so verify whether any MFN cap applies under U.S. note 52 for your product with current HTSUS text at hts.usitc.gov.
Other Section 301 duties: If the underlying Chapter 1-97 line already carries a separate Section 301 additional duty (for example, from a different USTR action), that duty and 9903.05.64 are cumulative. Confirm the full stack for your specific HTS classification.
Section 232 and other special tariffs: Any other applicable Chapter 99 duties similarly stack. Use a duty calculator to model the total landed duty cost.
Preferential programs: If the Philippines-origin goods qualify under a preferential trade program, confirm whether that preference interacts with the additional 12.5 percent. The facts block does not address preferential rate interaction, so verify with a broker or the current HTSUS.

How this code appears on a customs entry

Chapter 99 codes like 9903.05.64 function as secondary classification lines on a CBP entry. On your entry summary (CBP Form 7501) and in ACE, each Philippine-origin line item will carry two HTS numbers:

The substantive Chapter 1-97 classification (describing what the product is), with its normal duty rate.
9903.05.64 as the secondary Chapter 99 line, generating the additional 12.5 percent.

Brokers entering Philippine-origin goods should ensure ACE reflects both lines for every affected tariff item on every entry filed on or after July 24, 2026. An entry missing the secondary 9903.05.64 line will understate the duty owed and may result in a CBP demand for unpaid duties plus interest. For entry procedures, see our overview of CBP Form 3461.

If you are onboarding a new Philippine supplier and want to evaluate forced-labor and customs compliance risk proactively, our new supplier customs checklist is a useful starting point.

What importers should do

Audit open and upcoming Philippine-origin entries. Identify every entry filed on or after July 24, 2026 that covers Philippine-origin goods and confirm 9903.05.64 is correctly declared on each line; if it is missing, work with your broker to file a post-entry amendment or protest as appropriate.
Update your classification and entry templates. Add 9903.05.64 as a mandatory secondary HTS line for all Philippine country-of-origin shipments in your broker instructions and ACE filing templates, effective immediately.
Recalculate landed costs. Remodel your total duty burden for Philippine-origin goods to include the additional 12.5 percent; use a duty calculator and consult the full 2026 tariff code landscape at our 2026 tariff code overview.
Monitor USTR and the Federal Register. Because no end date has been announced, watch for any USTR modifications, exclusion processes, or termination notices that would change the rate or scope of 9903.05.64.

Key references

HTSUS, hts.usitc.gov - Official Harmonized Tariff Schedule, including Chapter 99, U.S. note 52, and heading 9903.05.64.
CBP.gov - Search CSMS 69326983 for CBP's operational implementation guidance for this duty.
Federal Register, federalregister.gov - USTR Section 301 Forced Labor Final Action published July 23, 2026.
USTR, ustr.gov - Office of the U.S. Trade Representative; source of the Section 301 forced-labor investigation and final action for the Philippines.
9903.05.61 Oman Section 301 Forced Labor: 12.5% Duty - Related country article under U.S. note 52 same rate block.
9903.05.58 Nicaragua Section 301 Forced Labor: 12.5% Duty - Related country article under U.S. note 52 same rate block.
CBP Form 3461: Entry/Immediate Delivery Explained for Brokers - Entry filing procedural reference.
New Supplier Customs Checklist: Questions to Ask Before You Buy - Supplier risk and compliance onboarding guidance.

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.