9903.05.75: Taiwan Column 1 10% Cap, No Added Forced-Labor Duty

Key Points

• 9903.05.75 is an exemption-style heading in the Section 301 Forced Labor program, and it adds 0 percent additional duty.
• It applies to articles the product of Taiwan whose ad valorem (or ad valorem equivalent) column 1 rate is 10 percent or higher, as provided in U.S. note 52.
• The 0 percent rate is effective July 24, 2026, with no announced end date.
• The heading excepts products described in 9903.05.85 to 9903.05.92 and 9903.06.14 to 9903.06.15, so check those headings before you claim this one.
• This code is not a China Section 301 heading and is unrelated to the 9903.88 and 9903.91 series.

On this page

1. What 9903.05.75 is and who it covers
2. How the column 1 test works
3. Rate and dates
4. Exceptions written into the heading
5. How it appears on an entry and interacts with other duties
6. What importers should do
7. Key references

9903.05.75 is the Chapter 99 heading for goods of Taiwan that already carry a column 1 duty rate of 10 percent or higher, and under the Section 301 Forced Labor action it adds no further duty. Importers and brokers of Taiwan-origin goods need to know it because it is the "no additional duty" branch, not a duty line. As of November 2026, the rate is 0 percent, effective July 24, 2026, with no announced end date.

The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source. Start with the Harmonized Tariff Schedule for the current heading text and U.S. note 52.

What 9903.05.75 is and who it covers

The heading belongs to the Section 301 Forced Labor program. The legal basis in the facts we work from is the USTR 301 FLIP final action dated July 23, 2026, CBP message CSMS 69326983, and U.S. note 52 to the subchapter. The official heading text reads:

Except for products described in headings 9903.05.85-9903.05.92 and 9903.06.14-9903.06.15, articles the product of Taiwan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter

Scope is Taiwan (country code TW), all products, from July 24, 2026 onward. Whether a particular good qualifies turns on its column 1 rate and on whether it falls into one of the excepted headings, not on its product description.

It is not a duty heading

This code is an exemption, exception, or claim heading. It tells CBP that the Taiwan-origin line is not subject to an added forced-labor duty because the existing column 1 rate is already at or above the threshold. Taiwan also has a separate duty heading in the same 9903.05 series, which applies to goods that do not meet the cap test. Do not treat 9903.05.75 as the place where a Taiwan forced-labor duty is paid.

How the column 1 test works

The test is a comparison against the general (column 1) rate of duty in the HTSUS for the chapter 1 to 97 line you are entering. The heading speaks in terms of an ad valorem rate, or an ad valorem equivalent, of 10 percent or more.

• Ad valorem rate of 10 percent or more: the goods fall on the cap side, subject to the exceptions below.
• Ad valorem rate below 10 percent: the cap heading does not describe the goods. Look to the Taiwan duty heading in the same series.
• Specific or compound rates: the heading refers to an ad valorem equivalent. The facts we have do not spell out the method for calculating it, so confirm the method in U.S. note 52 in the current HTSUS or with your broker.
• Free column 1 lines: a line with a column 1 rate of "Free" is below 10 percent, so it does not meet this heading's description on its face.

Read the rate from the specific tariff line of your entry. Do not infer it from a neighboring subheading or from the product category.

Rate and dates

• Rate: 0 percent additional duty.
• Effective date: July 24, 2026.
• Window: 0 percent from July 24, 2026 onward, with no announced end date.

The USTR final action is dated July 23, 2026, the day before the heading took effect. Because no end date has been announced, check the HTSUS and CBP messages for updates before each filing period rather than assuming the window stays the same.

Exceptions written into the heading

The opening words "Except for products described in" mean that goods described in the following headings are carved out of 9903.05.75:

• 9903.05.85 through 9903.05.92
• 9903.06.14 through 9903.06.15

Our facts do not describe what those headings cover. Open each one in the HTSUS and see whether your goods are described there. If they are, those headings, not 9903.05.75, govern the entry. For a related Taiwan-specific exemption, see 9903.96.03: Civil Aircraft Components from Taiwan Exemption, which is a separate heading.

How it appears on an entry and interacts with other duties

A Chapter 99 heading rides alongside the regular chapter 1 to 97 line. For a qualifying Taiwan entry, the ordinary line carries its normal column 1 duty, and 9903.05.75 is reported with it at 0 percent additional duty. The cap branch does not reduce the column 1 rate. It only means nothing is added for this program.

Other duty programs are a separate question. This article's facts say nothing about how 9903.05.75 stacks with other measures, so check other Chapter 99 headings that may apply to your goods. Brokers filing electronically should verify that the code is valid for their transmissions; see CATAIR Appendix B: Valid Codes Reference for ABI Filers.

The same cap structure exists for other trading partners, each with its own heading and threshold. Compare these if you source from several places: 9903.05.38 for the EU, 9903.05.48 for Japan, 9903.05.70 for South Korea, and 9903.05.73 for Switzerland. Do not carry one country's threshold over to another. Taiwan's heading uses 10 percent. For a wider view, see the 2026 tariff code overview.

What importers should do

• Confirm the country of origin is Taiwan, then read the column 1 rate for each tariff line on the entry and compare it to 10 percent, using the ad valorem equivalent where the rate is not purely ad valorem.
• Check each line against headings 9903.05.85 to 9903.05.92 and 9903.06.14 to 9903.06.15 before choosing 9903.05.75.
• Read U.S. note 52 and CBP's CSMS message 69326983 to confirm filing instructions, and review entries made since July 24, 2026 for the correct Chapter 99 heading.
• Watch the HTSUS for changes, since no end date has been announced and the heading could be revised.

Key references

• Harmonized Tariff Schedule of the United States: official heading text for 9903.05.75 and U.S. note 52.
• U.S. Customs and Border Protection: landing page for CSMS message 69326983 and filing guidance.
• Federal Register: search here for the USTR Section 301 forced-labor final action of July 23, 2026.
• 2026 tariff code overview: CustomsGenius index of current tariff codes.