9903.05.78 Trinidad and Tobago Section 301 Forced Labor: 10% Duty

Key Points

• HTS 9903.05.78 imposes an additional 10 percent ad valorem duty on all products of Trinidad and Tobago (country code TT) under the Section 301 Forced Labor program, effective July 24, 2026.
• The legal authority is the USTR Section 301 Forced Labor Investigation (FLIP) final action dated July 23, 2026, implemented under U.S. note 52 of Chapter 99, and announced via CSMS 69326983.
• The 10 percent rate has no announced end date as of September 16, 2026, and applies to all Chapter 1 through 97 products of Trinidad and Tobago.
• 9903.05.78 is entered on a customs entry alongside the underlying Chapter 1 through 97 HTS classification, not as a standalone line, and must be correctly reported in ACE.
• Do not confuse this code with the Section 301 Brazil program codes (9903.05.01 through 9903.05.09), which are a different action under a different authority.

On this page

1. What 9903.05.78 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 10 percent rate and its effective window
5. How 9903.05.78 stacks with other duties
6. How this code appears on a customs entry
7. Common classification traps
8. What importers should do
9. Key references

9903.05.78 is a Chapter 99 tariff overlay that adds 10 percent in additional ad valorem duties to every product of Trinidad and Tobago across all of Chapters 1 through 97, effective July 24, 2026. It was created by the USTR's final action in its Section 301 Forced Labor Investigation (FLIP) and is governed by U.S. note 52 of Chapter 99. Any importer, customs broker, or trade attorney handling goods of Trinidad and Tobago origin must add this surcharge to their duty calculations for entries made on or after July 24, 2026.

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

What 9903.05.78 is and who needs to act

If you import any merchandise originating in Trinidad and Tobago, 9903.05.78 now applies to your entries. The code sits in the Section 301 Forced Labor country heading range (9903.05.20 through 9903.05.84) within Chapter 99 of the Harmonized Tariff Schedule of the United States. It was created as part of a broader series of country-specific actions taken by the USTR under its FLIP authority, each assigned its own heading in that range. All facts in this article are stated as of September 16, 2026.

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

The Section 301 Forced Labor program is a distinct USTR trade action separate from the more widely known Section 301 tariffs on China. Under this program, the USTR investigates trading partners for practices related to forced labor and, after completing an investigation, publishes a final action imposing additional duties. The legal vehicle in the tariff schedule is U.S. note 52 to Chapter 99, which provides the authority and scope rules for every country heading in the 9903.05.20 through 9903.05.84 range.

For Trinidad and Tobago, the USTR issued its FLIP final action on July 23, 2026, with duties taking effect the following day, July 24, 2026. CBP operationalized the change via CSMS 69326983. You can search CBP's CSMS message archive at cbp.gov. For parallel country actions under the same program, see our articles on 9903.05.76 Taiwan and 9903.05.72 Sri Lanka.

Note carefully: 9903.05.01 through 9903.05.09 are the Section 301 Brazil codes, a completely separate program and a separate legal action. Do not conflate those with this FLIP series.

Product and country scope

Country

9903.05.78 applies to products of Trinidad and Tobago (ISO country code TT). Origin is determined under the standard CBP rules of origin. Only goods whose country of origin is Trinidad and Tobago are subject to this heading. Goods that merely transit through or are invoiced from Trinidad and Tobago but originate elsewhere are not covered, and goods of third-country origin are not covered by this code.

Products

The scope is intentionally broad: all products classifiable in Chapters 1 through 97 of the HTSUS are covered. There is no product exclusion, exemption list, or product-specific carve-out described in U.S. note 52(a) for this heading. If a good originates in Trinidad and Tobago and falls anywhere in Chapters 1 through 97, the 10 percent additional duty applies. Confirm coverage against the current HTSUS or with your broker if you have a product that may fall outside standard chapter coverage.

The 10 percent rate and its effective window

The additional duty rate under 9903.05.78 is 10 percent ad valorem. It is calculated on the same dutiable value used for your regular Chapter 1 through 97 duty. The rate has been in effect since July 24, 2026, and as of September 16, 2026, no end date or phase-out schedule has been announced. Entries with a date of importation on or after July 24, 2026 must include this surcharge. Entries before that date are not subject to it.

Use our duty calculator to model the landed cost impact of stacking this 10 percent rate with your base duty and any other applicable Chapter 99 overlays.

How 9903.05.78 stacks with other duties

The 10 percent is additional to, not a replacement for, the normal column 1 (MFN/NTR) or column 2 rate that already applies to the Chapter 1 through 97 classification. Your total duty obligation on an affected entry line is the sum of the regular rate plus 10 percent. If the good also carries any other Chapter 99 overlay (for example, Section 232 steel or aluminum duties, or antidumping and countervailing duties), each applicable additional duty stacks on the dutiable value. The facts block for this code does not describe an MFN cap on this particular heading, so the 10 percent applies in full. Confirm with the current HTSUS and your broker whether any separate special program rates (GSP, CBERA, or similar) interact with the base rate for your specific product, as U.S. note 52 governs only the additional duty layer.

How this code appears on a customs entry

Chapter 99 codes are reported as a second HTS line alongside the underlying Chapter 1 through 97 classification, not as a standalone line. On your CBP entry summary (CBP Form 7501), you will show:

• Line 1: the regular 10-digit Chapter 1 through 97 HTS number with its standard rate and duty amount.
• Line 2 (linked to Line 1): 9903.05.78 with the 10 percent additional duty amount.

ACE requires both lines to be properly associated. An entry filed without the 9903.05.78 line for goods of Trinidad and Tobago origin will underpay duties, creating a potential penalty exposure. Review CSMS 69326983 for any ACE-specific filing instructions CBP issued at rollout. See our ACE CATAIR updates article for broader ACE entry guidance.

Common classification traps

Confusing FLIP codes with Section 301 China or Brazil codes

The Section 301 Forced Labor country headings (9903.05.20 through 9903.05.84) share a prefix with the Brazil Section 301 codes (9903.05.01 through 9903.05.09) but are entirely different programs. Misapplying a Brazil-program code to a Trinidad and Tobago shipment, or vice versa, produces an incorrect entry. Always verify the specific heading against U.S. note 52 and the current HTSUS.

Origin vs. shipment country

The duty attaches to origin, not port of lading or country of export. A good manufactured in Trinidad and Tobago but shipped via a third country is still subject to 9903.05.78. A good merely transshipped through Trinidad and Tobago retains its actual country of origin and is not subject to this heading. Transshipment-based evasion that misrepresents origin can lead to CBP fraud or gross negligence findings. See our article on CBP gross negligence vs. fraud for the consequences.

Post-entry corrections

If you filed entries after July 24, 2026 without reporting 9903.05.78, you should evaluate whether a post-summary correction or prior disclosure is appropriate. If CBP has already issued a rate advance, a protest under CBP Form 19 may be the vehicle for challenging an incorrect classification determination, though a protest cannot reduce a correctly assessed additional duty.

What importers should do

• Audit all open and upcoming purchase orders for goods of Trinidad and Tobago origin and confirm that 9903.05.78 at 10 percent is included in your landed cost model for shipments dated July 24, 2026 onward.
• Instruct your customs broker to add 9903.05.78 as a secondary HTS line on every entry summary line covering Chapter 1 through 97 goods of TT origin, and cross-check against CSMS 69326983 for ACE filing requirements.
• Review any entries filed on or after July 24, 2026 that did not report this code, and work with your broker to file post-summary corrections before CBP identifies the underpayment.
• Monitor the HTSUS and CBP CSMS for any announced modifications to the rate, product scope, or exclusion process under U.S. note 52.

Key references

• Harmonized Tariff Schedule of the United States (USITC): official text of heading 9903.05.78 and U.S. note 52 to Chapter 99.
• CBP CSMS 69326983: CBP operationalization message for the Section 301 FLIP final action covering Trinidad and Tobago.
• USTR FLIP Final Action, July 23, 2026: the USTR decision establishing the 10 percent additional duty on products of Trinidad and Tobago.
• Federal Register: search for the Section 301 Forced Labor Investigation final action notice associated with the July 23, 2026 USTR action.
• 2026 Tariff Code Overview (CustomsGenius): context on the 2026 Chapter 99 tariff code landscape.
• 9903.05.76 Taiwan Section 301 Forced Labor: 10% Duty: parallel country heading under the same program.
• 9903.05.72 Sri Lanka Section 301 Forced Labor: 10% Duty: parallel country heading under the same program.