9903.05.77 Thailand Section 301 Forced Labor: 12.5% Duty

Key Points

• HTS code 9903.05.77 imposes a 12.5 percent additional ad valorem duty on all products of Thailand, effective July 24, 2026, with no announced end date.
• The duty applies to every chapter 1 through 97 product of Thai origin, meaning no product category is carved out.
• The legal basis is the USTR Section 301 Forced Labor final action dated July 23, 2026, governed by U.S. note 52, and announced via CSMS 69326983.
• Code 9903.05.77 rides alongside the regular chapter 1-97 HTS line on the entry; both codes must appear on CBP Form 7501.
• Do not confuse this code with 9903.05.01 through 9903.05.09, which belong to a separate Section 301 program covering Brazil, not Thailand.

On this page

1. What this code is and who needs to act
2. Program background: Section 301 Forced Labor and U.S. note 52
3. Product and country scope
4. The 12.5 percent rate and its effective window
5. How 9903.05.77 stacks with other duties
6. How to report this code on an entry
7. What importers should do
8. Key references

HTS code 9903.05.77 is a Chapter 99 overlay code that adds a 12.5 percent ad valorem duty to all products of Thailand, effective July 24, 2026, under the Section 301 Forced Labor program. Every importer whose goods originate in Thailand must add this code to their entries on or after that date. The information in this article reflects facts as of September 16, 2026.

The links in this article go to the primary documents: the USTR final action, CSMS notices, and the official tariff schedule pages themselves. Read the source.

What this code is and who needs to act

If you import any merchandise from Thailand, 9903.05.77 applies to your shipment. The code covers all chapter 1-97 products of Thai origin without exception. Whether you are importing food products, textiles, machinery, electronics, or any other goods, the 12.5 percent additional duty is on top of whatever column 1 general rate and any other applicable Section 301 or other duties already apply to the underlying HTS subheading.

Customs brokers preparing CBP Form 7501 entries for Thai-origin goods dated on or after July 24, 2026 must include this Chapter 99 code as a second HTS line accompanying the primary chapter 1-97 classification. Failing to report the code will produce an underpayment of duties and potential compliance exposure.

Program background: Section 301 Forced Labor and U.S. note 52

The Section 301 Forced Labor program is a distinct trade-remedy action from the better-known Section 301 tariffs on Chinese goods. The Thailand action arises from a USTR Section 301 Forced Labor final action dated July 23, 2026. The governing tariff text is U.S. note 52 in Chapter 99 of the Harmonized Tariff Schedule of the United States. USTR published implementation guidance through CSMS 69326983, available via the CBP website.

The country-specific heading numbers in this program run from 9903.05.20 through 9903.05.84. Thailand's heading is 9903.05.77. Be careful not to conflate this range with 9903.05.01 through 9903.05.09, which belong to an entirely separate Section 301 program covering Brazil.

Other countries covered by the same U.S. note 52 framework but carrying different heading numbers and, in some cases, different rates include Taiwan (9903.05.76, 10%), Switzerland (9903.05.74, 12.5%), Korea (9903.05.71, 12.5%), and Singapore (9903.05.68, 12.5%), among others. Rates are country-specific; confirm the heading and rate for each country of origin separately.

Product and country scope

Countries in scope

Only Thailand (country code TH) is in scope for 9903.05.77. Goods transshipped through Thailand but originating elsewhere are not Thai-origin goods for customs purposes. Country of origin is determined under CBP's standard substantial-transformation or, where applicable, tariff-shift rules. If origin is in question, confirm with a broker or check CBP guidance before assuming this code applies or does not apply.

Products in scope

The scope is intentionally broad: all chapter 1-97 products of Thailand are subject to this additional duty as of July 24, 2026. There are no product exclusions listed in the facts available as of September 16, 2026. If USTR publishes product-specific exclusions after that date, confirm their status in the current HTSUS or with your broker.

The 12.5 percent rate and its effective window

The additional duty is 12.5 percent ad valorem, applied to the customs value of the imported merchandise. The rate took effect on July 24, 2026, the day after the USTR final action date of July 23, 2026. There is no announced end date, so the rate applies to all qualifying entries until USTR or a subsequent legal action changes it. Confirm the current status in the live HTSUS before each entry, because Section 301 rates can be suspended, modified, or terminated by executive action.

The 12.5 percent rate applies to the dutiable value of the goods. It is assessed as an additional layer, not a replacement for the normal column 1 rate. See the stacking discussion below.

How 9903.05.77 stacks with other duties

Chapter 99 overlay codes are additive. On a Thai-origin entry filed on or after July 24, 2026, the total duty obligation includes at minimum:

• The column 1 general (MFN) rate on the underlying chapter 1-97 subheading, or the applicable column 2 rate if that applies.
• The 12.5 percent Section 301 Forced Labor additional duty under 9903.05.77.
• Any other Chapter 99 overlays already in effect for the specific product (for example, antidumping or countervailing duties, or other Section 301 layers on the same goods).

The facts block is silent on whether this program is subject to MFN capping. Confirm MFN-cap applicability for your specific subheading in the current HTSUS or with your broker. Use the CustomsGenius duty calculator to model the combined duty burden for your product. For a broader view of how Chapter 99 codes interact in 2026, see the 2026 tariff code overview.

How to report this code on an entry

9903.05.77 is a Chapter 99 supplemental classification. It does not replace the underlying chapter 1-97 HTS number; it rides alongside it as a second line on the entry summary. On CBP Form 7501 (and in ACE), you will have:

• Line 1: The standard chapter 1-97 HTS subheading for the specific product, carrying the MFN or other applicable rate.
• Line 2: 9903.05.77, with the 12.5 percent additional duty applied to the same dutiable value.

If you receive a CBP Form 29 (Notice of Action) questioning your duty calculation, review the classification on both lines before responding. For background on that form, see CBP Form 29: Notice of Action Explained for Importers. If you believe an entry filed before July 24, 2026 was incorrectly assessed this duty, or an entry filed on or after that date was not assessed it, a protest under CBP Form 19 is the vehicle to correct the entry. See CBP Form 19: Protest Rules, Deadlines, and ACE Filing for procedural detail.

What importers should do

• Audit open and pending entries for Thai-origin goods with entry dates on or after July 24, 2026, and verify that 9903.05.77 and the 12.5 percent additional duty appear on every affected line.
• Pull the live HTSUS chapter 99 text at hts.usitc.gov and read U.S. note 52 in full to confirm product scope and any exclusions published after September 16, 2026.
• Review CSMS 69326983 on the CBP website for ACE-specific filing instructions and any follow-on messages that modify implementation guidance.
• For entries that may have been filed incorrectly, evaluate protest eligibility using CBP's protest deadlines and, if origin classification is contested, review the supporting documentation to ensure substantial transformation analysis is documented.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov) - Live HTSUS including Chapter 99 heading 9903.05.77 and U.S. note 52.
• U.S. Customs and Border Protection (cbp.gov) - CSMS 69326983 and related ACE filing guidance for the Section 301 Forced Labor program.
• Office of the United States Trade Representative (ustr.gov) - USTR Section 301 Forced Labor final action dated July 23, 2026.
• Federal Register (federalregister.gov) - Federal Register notices related to the USTR Section 301 Forced Labor action.
• 9903.05.76 Taiwan Section 301 Forced Labor: 10% Duty - Companion article on the Taiwan heading under the same U.S. note 52 program.
• 9903.05.74 Switzerland Section 301 Forced Labor: 12.5% Duty - Companion article on the Switzerland heading under the same program.
• CBP Form 19: Protest Rules, Deadlines, and ACE Filing - How to correct entries assessed incorrect duties.
• CBP Form 29: Notice of Action Explained for Importers - How to respond when CBP questions your duty calculation.