9903.05.73: Swiss Goods at 12.5%+ Column 1, No Added Duty

Key Points

• 9903.05.73 is not a duty heading: it carries 0 percent additional duty, so no Section 301 forced-labor duty is added to qualifying goods.
• It applies to articles the product of Switzerland whose ad valorem (or ad valorem equivalent) column 1 rate of duty is 12.5 percent or higher, as provided in U.S. note 52.
• The 0 percent rate has run from July 24, 2026 onward, with no announced end date as of November 2026.
• The heading excepts products described in headings 9903.05.85 through 9903.05.92 and 9903.05.98, which are handled under their own headings.
• Goods of Switzerland with a column 1 rate below 12.5 percent are not described by this heading, so confirm the correct 9903.05 heading in the current HTSUS.

On this page

1. What 9903.05.73 is and what it is not
2. Who qualifies and how the column 1 rate is read
3. Dates and rate window
4. How it appears on an entry and interacts with other duties
5. What importers should do
6. Key references

9903.05.73 is the Chapter 99 "no additional duty" heading for Swiss-origin goods that already carry a column 1 rate of 12.5 percent or more under the Section 301 forced-labor action. If your Swiss goods fit that description, the heading adds 0 percent, and it has applied since July 24, 2026, as of November 2026.

The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source. The authorities in the record for this code are the USTR Section 301 final action dated July 23, 2026 (the 301 FLIP final action), CBP's CSMS message 69326983, and U.S. note 52 to the subchapter, which you can read in the official Harmonized Tariff Schedule.

What 9903.05.73 is and what it is not

The official heading text reads: "Except for products described in headings 9903.05.85-9903.05.92 and 9903.05.98, articles the product of Switzerland, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter."

This is an exemption-style branch inside the Section 301 Forced Labor program. It does not impose a tariff. The same country has a separate duty heading in the 9903.05 series, and that is where goods fall if they are not described here. Check the current HTSUS for that heading and its rate rather than assuming it.

This family is separate from the Section 301 China headings in the 9903.88 and 9903.91 series. Do not apply China-program rules, lists, or exclusions to a 9903.05 entry.

For a parallel structure on another trading partner, see our article on the EU column 1 cap heading, 9903.05.38. The two are separate headings for separate countries, so read each on its own terms.

Who qualifies and how the column 1 rate is read

Two conditions in the heading

• Origin: the article must be the product of Switzerland. The scope rule on this code lists country code CH and covers all products meeting the test.
• Column 1 rate: the ad valorem (or ad valorem equivalent) rate of duty under column 1 must be equal to or greater than 12.5 percent.

Reading the column 1 rate

Column 1 is the general rate column of the HTSUS for the regular chapter 1-97 line you are entering the goods under. Look at the ad valorem rate on that line. For lines with a specific or compound rate, the heading refers to an ad valorem equivalent. The facts available to us do not spell out how that equivalent is calculated, so confirm the method in U.S. note 52 or with your broker before relying on it.

The test is "equal to or greater than 12.5 percent," so a line at exactly 12.5 percent is within the heading text. A line below 12.5 percent is not.

Products the heading excepts

The text begins with an exception for products described in headings 9903.05.85 through 9903.05.92 and in 9903.05.98. If your goods are described by one of those headings, that heading governs, not 9903.05.73. Read each one in the HTSUS for its own terms; we do not restate them here.

Dates and rate window

• Action date: the USTR final action is dated July 23, 2026.
• Effective date: July 24, 2026.
• Rate: 0 percent additional duty, from July 24, 2026 onward, with no announced end date.

Because no end date has been announced, the 0 percent treatment continues as written. Still, check the HTSUS and CBP's messaging before each filing period, since the underlying action can be modified.

How it appears on an entry and interacts with other duties

A Chapter 99 heading rides alongside the regular chapter 1-97 line. For qualifying Swiss goods, you report the normal HTS line with its ordinary column 1 duty, and 9903.05.73 beside it to show that no forced-labor duty is added. The heading itself changes nothing about the base duty you already owe on the chapter 1-97 line.

The facts for this code say nothing about how it stacks with other tariff programs, such as Section 232 or other Section 301 actions. Do not assume either way. Confirm in the current HTSUS and with your broker whether any other Chapter 99 heading also applies to your product. Your broker's entry software has to transmit the right combination; see our explainer on ACE cargo release and broker transmission.

If an entry was filed under the wrong 9903.05 heading, the Post Summary Correction route may be available. Our article on PSC 300-day and 15-day windows covers timing. For a broader view of the year's Chapter 99 activity, see the 2026 tariff code overview.

What importers should do

• Pull the column 1 rate for each Swiss-origin HTS line and sort lines into at least 12.5 percent (this heading) and below 12.5 percent (the duty heading beside it).
• Check each line against headings 9903.05.85 through 9903.05.92 and 9903.05.98 before assigning 9903.05.73.
• Confirm origin documentation shows Switzerland as the country of origin, not merely the country of export.
• Read U.S. note 52 and CSMS 69326983 for the ad valorem equivalent method and filing instructions, then align your broker's entry templates.

Key references

• Harmonized Tariff Schedule of the United States: official source for heading 9903.05.73, the 9903.05 series, and U.S. note 52.
• CBP trade resources: guidance and CSMS messaging, including CSMS 69326983 on this action.
• Federal Register: search here for the USTR Section 301 forced-labor final action dated July 23, 2026.
• 9903.05.38 EU column 1 cap heading: our companion article on the EU version of a cap heading.