9903.05.72 Sri Lanka Section 301 Forced Labor: 10% Duty

Key Points

• HTS 9903.05.72 imposes a 10 percent additional ad valorem duty on all products of Sri Lanka (country code LK) under the Section 301 Forced Labor program, effective 2026-07-24 with no announced end date.
• The duty covers all Chapter 1-97 products, meaning essentially every commercial import originating from Sri Lanka is in scope.
• Legal authority is the USTR Section 301 Forced Labor Identified Products (FLIP) final action dated 2026-07-23, U.S. note 52, and CSMS 69326983.
• 9903.05.72 is a Chapter 99 overlay code that rides alongside the regular Chapter 1-97 classification line on an entry; both must be reported.
• Do not confuse this code with 9903.05.01 through 9903.05.09, which are a separate Section 301 Brazil program and carry different rules.

On this page

1. What this code is and who must care
2. Legal authority and program background
3. Product and country scope
4. The 10 percent rate and effective window
5. How 9903.05.72 stacks with other duties
6. How this code appears on a customs entry
7. What importers should do
8. Key references

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.

HTS 9903.05.72 is a Section 301 Forced Labor additional duty of 10 percent ad valorem on all products of Sri Lanka, effective 2026-07-24 with no announced end date. The duty is imposed under U.S. note 52 of Chapter 99, covers all Chapter 1-97 merchandise whose country of origin is Sri Lanka (LK), and must be claimed on every affected entry filed on or after that date. As of September 15, 2026, this rate and scope are current.

What this code is and who must care

Any importer bringing goods from Sri Lanka into the United States needs to evaluate 9903.05.72 for every shipment. The scope is intentionally broad: the USTR final action applies the additional duty to all Chapter 1-97 products of Sri Lanka, so there is no commodity carve-out to hide behind. Customs brokers must add the Chapter 99 line to every entry summary for Sri Lanka-origin goods entered on or after 2026-07-24.

Importers sourcing from third countries who use Sri Lankan inputs or processing should also review whether their goods could be considered products of Sri Lanka for origin purposes, since that determination drives whether 9903.05.72 applies.

Legal authority and program background

The Section 301 Forced Labor Identified Products (FLIP) program uses the trade-remedy authority of Section 301 of the Trade Act of 1974 to impose additional duties on imports linked to forced labor practices. The USTR issued a final action on 2026-07-23 covering Sri Lanka under this program. That action is implemented in the Harmonized Tariff Schedule through U.S. note 52 of Chapter 99, which governs country headings 9903.05.20 through 9903.05.84. CBP operationalized the duty through CSMS 69326983.

Note carefully: codes 9903.05.01 through 9903.05.09 are a separate Section 301 Brazil program with different legal underpinnings and rate structures. They are not part of the FLIP program and do not affect Sri Lanka shipments. Mixing up these code blocks on an entry will produce incorrect duty calculations.

For context on how other country-specific FLIP codes compare, see the related articles on 9903.05.71 Korea (12.5%) and 9903.05.69 South Africa (12.5%). Sri Lanka's 10 percent rate is set by the USTR final action specific to LK and should not be assumed to match rates assigned to other countries in the same heading range.

Product and country scope

Country of origin

9903.05.72 applies exclusively to goods whose country of origin is Sri Lanka (LK). Origin is determined under the standard CBP substantial transformation or tariff-shift rules applicable to the specific commodity. Goods transshipped through Sri Lanka but not originating there are not covered; goods originating in Sri Lanka but shipped through a third country are covered. Confirm origin determinations with your broker or through a CBP binding ruling if there is any doubt.

Product coverage

U.S. note 52(a) as applied to 9903.05.72 covers all Chapter 1-97 products of Sri Lanka. No specific HTS subheadings are excluded from the scope of this code. Whether you are importing apparel, tea, rubber products, electronics components, or any other Sri Lanka-origin merchandise, the 10 percent additional duty applies. Confirm the current schedule text at hts.usitc.gov.

The 10 percent rate and effective window

The additional duty rate under 9903.05.72 is 10 percent ad valorem. It applies to the customs value of the imported merchandise. The duty took effect on 2026-07-24 and has no announced end date as of the facts available here (September 15, 2026). Importers should monitor USTR and CBP publications for any modification or termination of this action.

The 10 percent rate is specific to Sri Lanka under U.S. note 52. Rates for other FLIP-program countries in the 9903.05.20-9903.05.84 heading range differ; do not apply a rate from another country's code to Sri Lanka entries.

How 9903.05.72 stacks with other duties

The 10 percent Section 301 FLIP duty is additional to, not a replacement for, all other applicable duties. On a typical Sri Lanka entry, the total duty obligation may include:

• Column 1 (MFN/normal trade relations) duty from the Chapter 1-97 classification line.
• Any other Section 301 duties that may apply to the specific product under separate USTR actions, if applicable.
• Any antidumping or countervailing duties assessed on the specific commodity if an AD/CVD order covers it.
• The 10 percent 9903.05.72 additional duty layered on top of all of the above.

The facts block does not specify an MFN cap for 9903.05.72. For country-specific codes in this program where a cap applies, the facts block would state it. Since no cap is stated here, confirm the stacking treatment with your broker and review the current HTSUS Chapter 99 notes directly.

How this code appears on a customs entry

Chapter 99 codes are overlay codes. On an ACE entry summary, your broker will list two HTS lines for each Sri Lanka-origin article subject to 9903.05.72:

1. The regular Chapter 1-97 classification (e.g. the 10-digit subheading for your specific product), which determines the MFN rate and any AD/CVD applicability.
2. 9903.05.72, which triggers the additional 10 percent FLIP duty on the same entered value.

Both lines are required. Omitting the Chapter 99 line is a classification error that can result in a CBP Form 28 request for information or a CBP Form 29 Notice of Action assessing the underpaid duties plus interest. If you receive a Form 29 for missing FLIP duties, review your protest rights under CBP Form 19 for entries where the liquidation deadline has not passed.

CBP operationalized this duty via CSMS 69326983. Your ACE filing system should already be updated to accept 9903.05.72; confirm with your software provider or CBP account manager if you encounter system errors. See also ACE Portal SMS Login and New FTZ e214 Error Code 238 for recent ACE operational issues.

What importers should do

• Audit open and upcoming Sri Lanka shipments. For all goods with a Sri Lanka country of origin and an entry date on or after 2026-07-24, confirm that 9903.05.72 is declared on the entry summary and that the 10 percent additional duty has been paid or is bonded.
• Update your broker instructions and ACE profiles. Ensure your customs broker has standing instructions to add 9903.05.72 to every Sri Lanka-origin entry. Use the duty calculator to model the landed-cost impact and update your pricing or sourcing models accordingly.
• Verify origin documentation. Since 9903.05.72 covers all Chapter 1-97 products of Sri Lanka, origin is the sole trigger. Keep supplier-provided origin certifications and manufacturing records in your entry files to support any CBP inquiry.
• Monitor for USTR modifications. Check federalregister.gov and cbp.gov regularly. If the USTR modifies or terminates this action, a new CSMS message will be issued and the HTSUS will be updated.

Key references

• HTSUS Chapter 99, U.S. note 52 and heading 9903.05.72 - Official tariff schedule text for the FLIP program codes and Sri Lanka rate.
• CBP CSMS 69326983 - CBP operational guidance implementing the 9903.05.72 duty; search CSMS at cbp.gov.
• USTR Section 301 FLIP Final Action, 2026-07-23 - The Federal Register document establishing the Sri Lanka forced labor duty action; search federalregister.gov for the 2026-07-23 USTR FLIP final action.
• 2026 Tariff Code Overview - CustomsGenius reference for Chapter 99 codes active in 2026.
• Section 301 Tariff Exclusion Request: The Importer's Playbook - Guidance on requesting exclusions from Section 301 additional duties.
• CBP Form 19: Protest Rules, Deadlines, and ACE Filing - How to protest an incorrect duty assessment before liquidation closes.
• CBP Binding Ruling Request: How to Get CBP's Written Answer - Process for obtaining a binding origin or classification ruling from CBP.