News

9903.05.68 Singapore Section 301 Forced Labor: 12.5% Duty

Published: September 14, 2026 · 7 min read

Key Points

HTS 9903.05.68 imposes an additional 12.5 percent ad valorem duty on all products of Singapore under the Section 301 Forced Labor program, effective July 24, 2026, with no announced end date.
The legal authority is the USTR Section 301 Forced Labor Investigation Program (FLIP) final action dated July 23, 2026, as governed by U.S. note 52 to Chapter 99 of the HTSUS.
The scope covers all Chapter 1 through 97 products of Singapore, with no product exclusions identified as of the facts date of September 14, 2026.
9903.05.68 is a Chapter 99 overlay code that rides alongside the regular Chapter 1-97 classification on every affected entry line; both codes must appear on the entry.
Importers should confirm stacking with any other applicable duties and consult the current HTSUS and CBP guidance, because rates on nearby codes in the same program vary by country.

HTS 9903.05.68 is a Chapter 99 additional-duty code that adds 12.5 percent ad valorem on all products of Singapore, effective July 24, 2026, under the Section 301 Forced Labor program. Any importer bringing goods of Singapore origin into the United States on or after that date must add this code to the entry alongside the regular Chapter 1-97 classification and pay the extra 12.5 percent on the customs value. The duty has no announced end date as of September 14, 2026.

The links in this article go to the primary documents: the USTR final action, CSMS message, and official tariff schedule pages themselves. Read the source.

What 9903.05.68 is and who must care

Importers, customs brokers, and trade compliance teams handling goods that originate in Singapore need to act on this code immediately. It applies across the full breadth of the Harmonized Tariff Schedule, Chapters 1 through 97, meaning no product category is carved out based on the facts available as of September 14, 2026. If the goods are products of Singapore, the additional duty applies.

Do not confuse 9903.05.68 with codes in the 9903.05.01 through 9903.05.09 range, which cover a separate Section 301 Brazil program. The Section 301 Forced Labor country headings run from 9903.05.20 through 9903.05.84, and each code in that range targets a specific country. 9903.05.68 is Singapore's assigned code in that series.

Legal authority and program background

The duty traces to USTR's Section 301 Forced Labor Investigation Program. The USTR issued its final action on July 23, 2026, one day before the duty took effect. That final action is the operative legal event. The governing rule in the tariff schedule is U.S. note 52 to Chapter 99, which sets out the country-specific framework for all codes in the 9903.05.20 through 9903.05.84 series.

CBP operationalized the duty through CSMS message 69326983. Importers and brokers should pull that message directly from CBP for filing instructions and any system-level details on how the code is to be reported.

For context on how other countries are treated under the same program, see our articles on 9903.05.67 Saudi Arabia, 9903.05.66 Russia, 9903.05.65 Qatar, 9903.05.64 Philippines, 9903.05.63 Peru, 9903.05.62 Pakistan, and 9903.05.61 Oman. Note that rates vary by country; Pakistan, for example, carries a different rate than Singapore's 12.5 percent.

Products and country scope

Country coverage

9903.05.68 applies to goods with a country of origin of Singapore (SG). Origin is determined under standard CBP country-of-origin rules. If goods are processed or substantially transformed in a third country, the origin determination changes accordingly. Confirm origin analysis with your broker before filing.

Product coverage

The scope of 9903.05.68 is all Chapter 1 through 97 products of Singapore. The official heading text reads: "Products of Singapore, Section 301 forced-labor action, U.S. note 52: +12.5% ad valorem." There are no product-specific carve-outs identified in the facts available as of September 14, 2026. Verify exclusions, if any have been published after that date, in the current HTSUS at hts.usitc.gov or with your broker.

The 12.5 percent rate and its effective window

The additional duty rate is 12.5 percent ad valorem. It applies to goods entered for consumption, or withdrawn from warehouse for consumption, on or after July 24, 2026. There is no announced end date as of September 14, 2026, so importers should treat this as an open-ended obligation until USTR or CBP publishes a modification or termination.

The 12.5 percent is calculated on the customs value of the merchandise, the same base used for ordinary Column 1 duties. Confirm the exact calculation methodology, including any treatment of assists or royalties in the dutiable value, with your broker or the current CBP regulations at ecfr.gov.

How 9903.05.68 appears on a customs entry

Chapter 99 overlay codes do not replace the underlying Chapter 1-97 classification. On every affected entry line, you will carry two HTS codes:

The regular Chapter 1-97 classification that describes what the product is (for example, a Chapter 84 machine or a Chapter 62 garment).
9903.05.68 as the Chapter 99 overlay, which triggers the additional 12.5 percent duty.

Both codes must be reported to CBP. The 12.5 percent additional duty is charged on top of, not instead of, the standard Column 1 General rate for the Chapter 1-97 code. This is standard practice for all Section 301 and similar Chapter 99 overlay programs. See the HTSUS at hts.usitc.gov for the current structure of Chapter 99.

For a practical look at how CBP communicates classification or duty concerns after the fact, see our article on CBP Form 29: Notice of Action Explained for Importers.

Interaction with other tariff provisions

The 12.5 percent additional duty under 9903.05.68 stacks with, and does not substitute for, other applicable duties. Depending on the product and circumstances, a given entry line may simultaneously carry:

The Column 1 General (MFN) duty rate from the Chapter 1-97 classification.
Any other Section 301, Section 232, or other Chapter 99 overlay duties that apply to the same goods.
Antidumping or countervailing duty orders, if applicable to the specific product.

The facts block for this code does not indicate that the 12.5 percent rate is capped at or limited by the MFN rate for Singapore. Confirm whether any MFN cap applies to your specific product under U.S. note 52 by reviewing the current HTSUS and CSMS 69326983 directly. Some other codes in the 9903.05.20 through 9903.05.84 series carry rate caps; the facts for 9903.05.68 do not reflect one, but verify in the source documents.

Singapore's general trade relationship with the United States should not be confused with the tariff treatment under this code. This overlay applies regardless of any other preferential or non-preferential trade status for the merchandise in question. If you are uncertain how 9903.05.68 stacks with a specific duty situation, confirm with your broker before the entry is filed. Our duty calculator can help you model stacked duty scenarios.

What importers should do

Audit open and upcoming entries. Review all shipments of Singapore-origin goods entered on or after July 24, 2026, to confirm 9903.05.68 was included and the 12.5 percent additional duty was paid. If entries were filed without the code, consult your broker about the protest or post-entry amendment process.
Verify origin documentation. Ensure certificates of origin, commercial invoices, and other origin records clearly establish Singapore as the country of origin for goods claimed under or excluded from this code. Misclassification of origin is a significant compliance risk given the breadth of product scope.
Confirm current HTSUS text and any post-September 14, 2026 changes. Check the live HTSUS at hts.usitc.gov and the CBP CSMS system for any modifications, exclusions, or rate changes published after the facts date of September 14, 2026.
Model the full duty stack before pricing shipments. Add the 12.5 percent to all other applicable Column 1 and Chapter 99 duties for your specific product to arrive at the true landed cost. Use our duty calculator or work with your broker to model total duty exposure.

Key references

Harmonized Tariff Schedule of the United States (HTSUS), hts.usitc.gov, Chapter 99, heading 9903.05.68 and U.S. note 52.
CBP CSMS 69326983, CBP Cargo Systems Messaging Service, operationalizing the Section 301 Forced Labor duty on Singapore goods, effective July 24, 2026.
USTR Section 301 Forced Labor Investigation Program (FLIP) final action, July 23, 2026, the operative USTR legal action creating the 12.5 percent additional duty.
Electronic Code of Federal Regulations, ecfr.gov, for CBP regulations on dutiable value, customs valuation, and entry procedures.
2026 Tariff Code Overview, CustomsGenius, a guide to major Chapter 99 code changes in 2026.

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.