9903.05.76 Taiwan Section 301 Forced Labor: 10% Duty

Key Points

• HTS 9903.05.76 imposes a 10 percent additional ad valorem duty on all products of Taiwan, effective July 24, 2026, with no announced end date.
• The duty is MFN-capped: the combined total of the column 1 (MFN) rate plus this additional duty cannot exceed 10 percent, meaning the 9903.05.76 charge fills the gap to reach 10 percent rather than stacking on top of it.
• Coverage is broad: all chapter 1 through 97 products of Taiwan are subject to this code under U.S. note 52(a).
• The legal authority is the USTR Section 301 Forced Labor final action dated July 23, 2026, implemented through U.S. note 52 and announced via CSMS 69326983.
• Do not confuse this code with 9903.05.01 through 9903.05.09, which cover a separate Section 301 Brazil program, not forced labor.

On this page

1. What this code is and who has to care
2. What the Section 301 forced labor program covers
3. Rate, MFN cap, and how the math works
4. Country and product scope
5. Effective date and duration
6. How 9903.05.76 stacks with other duties on an entry
7. Common classification pitfalls
8. What importers should do
9. Key references

HTS 9903.05.76 is the Chapter 99 overlay code that applies a 10 percent additional ad valorem duty to all products of Taiwan under the Section 301 forced labor action, as of September 15, 2026. The code became effective July 24, 2026, and has no announced end date. Every importer bringing merchandise of Taiwanese origin into the United States under a chapter 1 through 97 classification must include 9903.05.76 as a secondary line on their entry and calculate the resulting duty correctly, including the MFN cap.

The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

What this code is and who has to care

9903.05.76 is a Chapter 99 secondary tariff code. It does not stand alone. Importers file it alongside the underlying chapter 1 through 97 classification for any shipment of Taiwanese-origin goods. The code was created as part of the Section 301 Forced Labor program and falls within the country-specific heading range 9903.05.20 through 9903.05.84 established by U.S. note 52.

If you import anything from Taiwan, regardless of product category, this code is relevant to your entry and your duty bill. Customs brokers preparing ACE entries for Taiwanese merchandise must add the 9903.05.76 line. Failure to declare it exposes the importer to potential CBP enforcement action.

What the Section 301 forced labor program covers

This program is distinct from the more familiar Section 301 tariffs on goods from China. The Section 301 Forced Labor program, implemented through U.S. note 52 of the HTSUS, covers multiple countries, each assigned its own heading within the 9903.05.20 through 9903.05.84 range. Taiwan's heading is 9903.05.76.

The legal authority for this action is the USTR Section 301 Forced Labor final action dated July 23, 2026. CBP published operational guidance in CSMS 69326983. The tariff schedule text is in the official HTSUS at hts.usitc.gov.

Other countries have also been assigned codes in this range. For comparison, see our articles on 9903.05.71 Korea (12.5%) and 9903.05.64 Philippines (12.5%). Note that Taiwan's rate of 10 percent differs from the 12.5 percent rate applied to some other countries in this program.

Also note: 9903.05.01 through 9903.05.09 are a separate Section 301 Brazil program. They are not part of the forced labor action and must not be confused with 9903.05.76.

Rate, MFN cap, and how the math works

The headline additional rate is 10 percent ad valorem. However, this code carries an MFN cap. The cap means that the column 1 (MFN) rate for the underlying chapter 1 through 97 code, plus the 9903.05.76 additional duty, cannot together exceed 10 percent.

Practical examples

• If a product's MFN rate is 0 percent, the 9903.05.76 duty adds the full 10 percent, bringing the total to 10 percent.
• If a product's MFN rate is 5 percent, the 9903.05.76 duty adds 5 percent, bringing the total to 10 percent.
• If a product's MFN rate is 10 percent or higher, the 9903.05.76 duty adds 0 percent, because the MFN rate already meets or exceeds the cap.

This structure is different from a simple stacking arrangement. The 9903.05.76 rate fills up to the 10 percent ceiling rather than adding 10 percent on top of whatever MFN rate applies. Confirm the exact MFN rate for your chapter 1 through 97 code in the current HTSUS before calculating your duty liability.

Use the CustomsGenius duty calculator to model combined rates for your specific product.

Country and product scope

9903.05.76 applies exclusively to products of Taiwan. Country of origin is determined under the standard CBP origin rules. Simply shipping through Taiwan does not make goods Taiwanese-origin for tariff purposes; the goods must originate there.

Product scope is comprehensive. Under U.S. note 52(a), all chapter 1 through 97 products of Taiwan are covered. There is no product exclusion list and no industry carve-out stated in the facts as of September 15, 2026. If you believe a specific product may have an exclusion or exemption, confirm with a broker or check the current HTSUS and CBP guidance directly, as the facts block does not identify any.

Effective date and duration

The additional duty took effect on July 24, 2026, the day after the USTR Section 301 Forced Labor final action dated July 23, 2026. There is no announced end date. The duty applies to goods entered for consumption, or withdrawn from warehouse for consumption, on or after July 24, 2026.

Entries filed before July 24, 2026 are not subject to this additional duty. If goods were entered on or after July 24, 2026, the duty applies even if the purchase order or shipment predates that effective date. Liquidation date is not the trigger; entry date is.

How 9903.05.76 stacks with other duties on an entry

On an ACE entry, 9903.05.76 appears as a secondary classification line alongside the primary chapter 1 through 97 HTS code. The entry will show two HTS lines for the same line item: the base classification and the Chapter 99 overlay.

Importers need to consider how 9903.05.76 interacts with other Chapter 99 programs that may also apply to Taiwanese goods. For example, if goods from Taiwan are also subject to antidumping or countervailing duties, Section 232 tariffs, or other Section 301 actions, those duties stack separately and are governed by their own legal authorities. The MFN cap in 9903.05.76 applies only to the interaction between the column 1 rate and this specific forced labor duty; it does not cap other separately-assessed tariffs.

Confirm the full duty stack for your product with your broker. The HTSUS and CBP are the authoritative sources for what other Chapter 99 codes may apply simultaneously.

For a broader look at 2026 tariff code changes, see our 2026 tariff code overview.

Common classification pitfalls

Confusing the forced labor range with the Brazil Section 301 range

9903.05.01 through 9903.05.09 are a distinct Section 301 program for Brazil. They are not part of the Section 301 Forced Labor action and use different legal authorities. Using the wrong code on an entry is a classification error that can lead to underpayment or overpayment of duties and potential CBP examination.

Misapplying the MFN cap

Some importers mistakenly treat the 10 percent as a straight additional duty stacked on top of the MFN rate. The cap means the combined rate, not just the surcharge, equals 10 percent. Always check the base MFN rate first.

Origin determination errors

Goods processed in Taiwan but originating elsewhere under CBP rules are not products of Taiwan for this purpose. Conversely, goods of Taiwanese origin that are transshipped through a third country remain subject to 9903.05.76. If origin is uncertain, consider requesting a CBP binding ruling before importing.

What importers should do

• Audit all open purchase orders and pending shipments from Taiwan to confirm 9903.05.76 is classified on every entry filed on or after July 24, 2026, and that the MFN cap calculation is applied correctly for each HTS code in your product mix.
• Review entries filed on or after July 24, 2026 that may have omitted 9903.05.76 or misapplied the MFN cap, and file a prior disclosure or amended entry as appropriate. If CBP has already issued a Notice of Action on a related entry, see our article on CBP Form 29 for next steps, or consult the CBP Form 19 protest rules if liquidation has occurred.
• If you believe a specific product may qualify for a Section 301 exclusion, review the exclusion process outlined in our article on Section 301 tariff exclusion requests and confirm whether any exclusions exist for this action in the current HTSUS.
• Monitor CBP CSMS messages and the HTSUS for any updates to 9903.05.76, including potential modifications to scope, rate, or MFN cap treatment.

Key references

• Harmonized Tariff Schedule of the United States (HTSUS), hts.usitc.gov - Official text of 9903.05.76 and U.S. note 52.
• CBP CSMS 69326983 - CBP operational guidance implementing the Section 301 Forced Labor action for Taiwan.
• USTR Section 301 Forced Labor Final Action, July 23, 2026 - Legal authority establishing the 10 percent additional duty on products of Taiwan.
• Federal Register - Search for the USTR Section 301 Forced Labor final action for the full regulatory record.
• U.S. Customs and Border Protection (CBP) - Guidance on entry procedures, origin determinations, and compliance.