9903.05.74 Switzerland Section 301 Forced Labor: 12.5% Duty

Key Points

• HTS 9903.05.74 imposes a 12.5 percent additional ad valorem duty on all products of Switzerland, effective 2026-07-24, with no announced end date.
• The duty is MFN-capped: your total Column 1 duty plus this 12.5 percent charge cannot exceed 12.5 percent, so the add-on fills the gap between your normal MFN rate and 12.5 percent.
• The code covers all Chapter 1 through 97 products of Switzerland, meaning no product category is carved out.
• Legal authority is the USTR Section 301 Forced Labor Investigation (FLIP) final action dated 2026-07-23, implemented under U.S. note 52, and announced via CSMS 69326983.
• On every qualifying entry, 9903.05.74 must be reported as a secondary Chapter 99 line alongside the primary Chapter 1-97 classification.

On this page

1. What HTS 9903.05.74 is and who created it
2. Product and country scope
3. Rate and the MFN cap explained
4. How the code appears on a customs entry
5. Interaction with other tariff provisions
6. What importers should do
7. Key references

HTS 9903.05.74 is a Chapter 99 overlay code that adds 12.5 percent ad valorem duty to all imports of Swiss-origin goods under the Section 301 Forced Labor Investigation final action, in force from 2026-07-24 onward. Every importer bringing merchandise from Switzerland into the United States must declare this code on affected entries. The links throughout this article go directly to the primary documents: the USTR final action, CSMS messages, and the official tariff schedule. Read the source.

What HTS 9903.05.74 is and who created it

The Section 301 Forced Labor Investigation program, commonly referred to as FLIP, authorizes USTR to impose additional duties on goods from countries whose trade practices involve forced labor. The USTR final action for Switzerland was issued on 2026-07-23, and the duty took effect the following day, 2026-07-24. The governing legal framework is U.S. note 52 to Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS). CBP published implementation guidance in CSMS message 69326983.

As of September 15, 2026, the data reflects an active, ongoing duty with no announced expiration. Country-specific codes under U.S. note 52 span headings 9903.05.20 through 9903.05.84. Note that codes 9903.05.01 through 9903.05.09 belong to a separate Section 301 Brazil program and are not related to this action.

Product and country scope

Country of origin: Switzerland (CH)

9903.05.74 applies exclusively to products whose country of origin is Switzerland. Country of origin is determined under CBP's standard rules; transshipment through a third country does not change the analysis if the goods are of Swiss origin. Confirm the applicable origin rule for your specific product with your broker or a CBP binding ruling if there is any ambiguity.

Product coverage: all Chapter 1-97 goods

U.S. note 52(a) and the migration data effective 2026-07-28 17:00 confirm that every product classifiable in Chapters 1 through 97 of the HTSUS is within scope. There is no product exclusion list, no positive list of covered sectors, and no chapter-level carve-out published in the facts available as of September 15, 2026. If you import anything from Switzerland, presume coverage and verify against the current HTSUS on the USITC website.

For comparison, similar country-specific codes under the same program include 9903.05.71 for Korea, 9903.05.68 for Singapore, and 9903.05.69 for South Africa, all carrying the same 12.5 percent structure.

Rate and the MFN cap explained

The 12.5 percent additional duty

The official heading text for 9903.05.74 sets the additional duty at 12.5 percent ad valorem, effective 2026-07-24, with no announced end date. This rate is added on top of whatever Column 1 (MFN) rate applies to the underlying Chapter 1-97 classification.

How the MFN cap works

The cap is a critical feature. The heading text specifies: Column 1 + this duty = 12.5%. In practical terms:

• If your product's normal MFN rate is 0 percent (for example, many pharmaceutical or industrial inputs), the full 12.5 percent add-on applies, bringing the total to 12.5 percent.
• If your product's normal MFN rate is 5 percent, the Section 301 FLIP add-on contributes only 7.5 percent, for a combined total of 12.5 percent.
• If your product's normal MFN rate is already 12.5 percent or higher, the FLIP duty contributes nothing because the cap is already met or exceeded.

This cap is built into U.S. note 52 and is not a result of any separate exclusion or waiver. Always calculate combined liability before assuming the full 12.5 percent applies. Use a duty calculator to model total landed cost across rate scenarios.

How the code appears on a customs entry

Chapter 99 codes like 9903.05.74 are secondary classification lines. On every ACE entry summary for Swiss-origin goods subject to this action, you report two HTS numbers:

1. The standard Chapter 1-97 classification that describes the product (for example, 8471.30.0100 for a laptop).
2. 9903.05.74 as a secondary line, which triggers the FLIP additional duty calculation.

The Chapter 99 line carries no separate quantity or value; it references the value already declared on the primary line. Failing to include the secondary line is an underpayment of duties and can trigger a CBP Form 29 Notice of Action or a CBP Form 28 Request for Information. If your broker receives either form on Swiss entries filed after 2026-07-24, review whether 9903.05.74 was declared. For protest procedures on past entries, see guidance on CBP Form 19.

Interaction with other tariff provisions

Switzerland is not subject to Section 232 steel or aluminum tariffs on a broad basis, nor is it a target of Section 301 China-origin tariffs. However, if your Swiss-origin goods have components or content that attract other Chapter 99 provisions, those duties stack separately. The FLIP duty under 9903.05.74 does not replace or offset unrelated Chapter 99 measures.

Switzerland benefits from no free trade agreement with the United States as of the facts date, so Column 1 (MFN) rates apply as the baseline. If you are uncertain whether any special program rate could reduce Column 1 before applying the cap, confirm in the current HTSUS or with your broker. See the 2026 tariff code overview for context on how Chapter 99 measures interact with the broader tariff landscape this year.

For goods with complex cost structures where transaction value may be disputed, understanding valuation methods matters before calculating duty exposure. The article on customs deductive value and computed value covers situations where transaction value is not accepted by CBP.

What importers should do

• Audit open and recent entries. Review all Swiss-origin entry summaries filed on or after 2026-07-24 to confirm 9903.05.74 is declared as a secondary line. Entries that omit the code may carry underpaid duties that CBP can assess with interest.
• Recalculate landed costs using the MFN cap. Do not assume the full 12.5 percent applies to every product. Compute your existing Column 1 rate first, then apply the cap formula (Column 1 + FLIP add-on = 12.5%) to determine the true additional charge. A duty calculator can speed this analysis across a SKU list.
• Evaluate sourcing and exclusion options. No product exclusion process is described in the facts available as of September 15, 2026. Monitor USTR for any exclusion request mechanism under this action. The Section 301 exclusion request playbook explains how prior exclusion rounds have worked and what documentation is typically required.
• Consult the primary sources before filing. The HTSUS is updated continuously. Confirm the current text of U.S. note 52 and the 9903.05.74 heading at hts.usitc.gov before each filing cycle, and watch CBP CSMS for any updates to CSMS 69326983.

Key references

• Harmonized Tariff Schedule of the United States (USITC): Official HTSUS text including Chapter 99 and U.S. note 52; confirms 9903.05.74 heading and rate.
• CBP CSMS messages (cbp.gov): Search for CSMS 69326983, the CBP implementation notice for the Switzerland FLIP action effective 2026-07-24.
• USTR.gov: Source of the Section 301 Forced Labor Investigation final action dated 2026-07-23 authorizing the 9903.05.74 duty.
• Federal Register (federalregister.gov): Search for the USTR FLIP final action Federal Register notice associated with the 2026-07-23 action date.
• eCFR (ecfr.gov): Electronic Code of Federal Regulations covering USTR and CBP implementing regulations for Section 301 actions.