9903.05.66 Russia Section 301 Forced Labor: 12.5% Duty

Key Points

• HTS 9903.05.66 imposes an additional 12.5 percent ad valorem duty on all products of Russia (country code RU) across every chapter 1 through 97 classification.
• The duty took effect on July 24, 2026 and has no announced end date as of the facts used for this article (September 13, 2026).
• The legal basis is the USTR Section 301 Forced Labor final action dated July 23, 2026, implemented under U.S. note 52 and announced via CSMS 69326983.
• 9903.05.66 is a Chapter 99 overlay code: it rides alongside the underlying chapter 1-97 classification on every affected entry line, it does not replace it.
• Do not confuse this code with 9903.05.01 through 9903.05.09, which belong to a separate Section 301 Brazil program, not the forced-labor action.

On this page

1. What this tariff code is and who must care
2. Legal authority and program background
3. Product and country scope
4. The 12.5 percent rate and its effective window
5. How 9903.05.66 stacks with other duties
6. How the code appears on a customs entry
7. Common pitfalls and codes to avoid confusing
8. What importers should do
9. Key references

HTS 9903.05.66 is a Section 301 forced-labor additional duty of 12.5 percent that applies to all products of Russia, covering every chapter 1-97 classification in the Harmonized Tariff Schedule, effective July 24, 2026, with no announced end date. Any importer bringing goods of Russian origin into the United States on or after that date must include this Chapter 99 code on each entry line and pay the additional 12.5 percent on top of all other applicable duties. The links in this article go to the primary documents: the USTR action, the CSMS message, and the official tariff schedule pages themselves. Read the source.

What this tariff code is and who must care

Importers, customs brokers, and trade compliance teams dealing with goods of Russian origin need to act on 9903.05.66 immediately. As of September 13, 2026, this code is active and has been collecting duty since July 24, 2026. If your supply chain touches Russia at any tier, country of origin analysis for every shipment is now a front-line compliance task.

The code lives in the Section 301 Forced Labor country block, which runs from heading 9903.05.20 through 9903.05.84 in Chapter 99 of the Harmonized Tariff Schedule (USITC). Russia's specific heading is 9903.05.66.

Legal authority and program background

The duty was authorized by the USTR Section 301 Forced Labor final action dated July 23, 2026. It is codified in the HTSUS under U.S. note 52, which governs the entire forced-labor Section 301 country block (headings 9903.05.20 through 9903.05.84). Specifically, U.S. note 52(a) confirms that all chapter 1-97 products are covered for Russia.

CBP announced the implementation through CSMS 69326983. Importers and brokers should pull that message directly from cbp.gov for the exact ACE filing instructions that accompanied the launch.

Other countries covered by this same Section 301 Forced Labor program include, for example, the Philippines (9903.05.64), Peru (9903.05.63), and Nicaragua (9903.05.58), each with their own heading and, in some cases, their own rate. The Russia heading and rate apply only to goods of Russian origin.

Product and country scope

Which products are covered

The scope is deliberately broad. Under U.S. note 52(a) and the migration annotation recorded July 28, 2026, all chapter 1-97 products of Russia are subject to 9903.05.66. There is no product-specific exclusion list in the facts available for this article. If a good is classifiable anywhere in chapters 1 through 97 of the HTSUS and its country of origin is Russia, the 12.5 percent additional duty applies.

Which country is covered

The covered country is Russia (RU), and only Russia. The duty attaches based on country of origin, not country of export or country of shipment. Goods transshipped through a third country but originating in Russia are still subject to the duty; goods that merely transit Russia but originate elsewhere are not covered by this heading. Confirm origin determinations carefully with your broker, particularly for goods with multi-country manufacturing steps.

The 12.5 percent rate and its effective window

The additional duty rate is 12.5 percent ad valorem. It applies to the dutiable value of the imported merchandise in the same way as other ad valorem duties: calculated on the customs value of the goods.

The rate became effective on July 24, 2026. As of September 13, 2026 (the as-of date for this article's facts), there is no announced end date. The rate window is therefore open-ended until USTR or a subsequent presidential or regulatory action modifies or terminates it. Check the current HTSUS and CBP guidance periodically for any changes.

Entries filed before July 24, 2026, with goods of Russian origin are not subject to this additional duty under 9903.05.66. Entries filed on or after July 24, 2026, are subject to it regardless of when the goods left Russia or arrived in a U.S. port, to the extent the entry date triggers liability. Confirm the precise entry-date rules with your broker.

How 9903.05.66 stacks with other duties

The 12.5 percent is an additional duty. It stacks on top of, and does not replace, every other duty that already applies to the same goods. The total duty obligation on a Russian-origin product will be the sum of:

• The column 1 (MFN/NTR) or column 2 rate from chapters 1-97, whichever applies to Russian goods.
• Any other Section 301 tariffs applicable to Russian goods under separate headings.
• Any antidumping or countervailing duties (ADD/CVD) applicable to the specific product.
• The 12.5 percent Section 301 Forced Labor additional duty under 9903.05.66.

Note that Russia is subject to column 2 rates for many product categories rather than MFN column 1 rates. The facts block for this code does not specify whether the 12.5 percent is capped by MFN rates or otherwise limited for Russia. Verify the applicable column and any rate-cap provisions with your broker or in the current HTSUS. Do not assume the stacking math is straightforward without checking column 2 implications for each specific commodity.

How the code appears on a customs entry

Chapter 99 additional duty codes like 9903.05.66 are filed as a second HTS line on the CBP entry, riding alongside the primary chapter 1-97 classification. Your entry will show, at minimum, two lines for each affected product:

1. The substantive chapter 1-97 classification (for example, 7208.51.0030 for a flat-rolled steel product), which determines the product's description and the base duty rate.
2. 9903.05.66, which carries the 12.5 percent additional duty and references U.S. note 52.

The Chapter 99 line does not carry a separate quantity; it references the value of the chapter 1-97 line. Your ACE filing must include both lines for every entry line covering Russian-origin goods. Review CSMS 69326983 (available at cbp.gov) for the specific ACE coding instructions.

For an overview of how 2026 Chapter 99 codes fit into the broader tariff landscape, see the 2026 tariff code overview. To model your total landed cost including stacked duties, the duty calculator can help.

Common pitfalls and codes to avoid confusing

Do not confuse with the Section 301 Brazil block

Headings 9903.05.01 through 9903.05.09 are a separate Section 301 program covering Brazil, not the forced-labor action. The numbering proximity can cause misclassification. The forced-labor country block begins at 9903.05.20 and runs through 9903.05.84. Russia's forced-labor heading is 9903.05.66.

Country of origin, not shipment

The duty is triggered by Russian origin, not by the vessel's last port of call or the bill of lading country. Goods that are produced or substantially transformed in Russia are covered even if shipped via a third country. Conversely, goods of non-Russian origin that merely transit or are consolidated in Russia are not covered by this heading, though they may be subject to other restrictions. If origin is ambiguous, a CBP binding ruling is the definitive way to get CBP's written answer before you import.

Other Russia-specific restrictions

The 12.5 percent forced-labor duty is one layer of the compliance picture for Russian goods. Separate sanctions, import bans, and other trade restrictions applicable to Russia are outside the scope of this article and this code. Confirm the full compliance picture with qualified counsel.

What importers should do

• Audit your supply chain for Russian origin now. Map every vendor, component, and raw material back to country of origin. Any goods of Russian origin entering the U.S. on or after July 24, 2026, require 9903.05.66 on the entry.
• Update your ACE entry templates and broker instructions. Confirm with your customs broker that 9903.05.66 is being added as a second HTS line on all Russian-origin entry lines, and that the filing follows the instructions in CSMS 69326983 at cbp.gov.
• Recalculate landed costs. The 12.5 percent additional duty stacks on top of base duties, column 2 rates, and any ADD/CVD already applicable. Use the duty calculator to model the total impact on your cost structure.
• Request a binding ruling if origin is uncertain. If any goods have a plausible Russian-origin argument or a complex multi-country manufacturing history, file for a CBP binding ruling to get a definitive, enforceable origin determination before the next shipment.

Key references

• Harmonized Tariff Schedule of the United States (USITC): The official, current HTSUS including Chapter 99 heading 9903.05.66 and U.S. note 52.
• U.S. Customs and Border Protection (CBP): Source for CSMS 69326983, which contains ACE filing instructions for the Section 301 Forced Labor action effective July 24, 2026.
• Office of the United States Trade Representative (USTR): Home of the Section 301 Forced Labor final action dated July 23, 2026, the legal basis for this duty.
• Federal Register: Search for the USTR Section 301 Forced Labor final action publication associated with the July 23, 2026 determination.
• 9903.05.64 Philippines Section 301 Forced Labor: 12.5% Duty: Coverage of a sister heading in the same forced-labor country block.
• CBP Binding Ruling Request: How to Get CBP's Written Answer: Guidance on obtaining a definitive origin or classification ruling before importing.