9903.05.79 Turkiye Section 301 Forced Labor: 12.5% Duty

Key Points

• HTS 9903.05.79 imposes an additional 12.5 percent ad valorem duty on all products of Turkiye (country code TR) entering under any Chapter 1 through 97 classification.
• The duty took effect on 2026-07-24 and has no announced end date as of the facts reviewed here (as of September 16, 2026).
• Legal authority is the USTR Section 301 Forced Labor Investigation final action dated 2026-07-23, implemented through U.S. note 52 to Chapter 99, and announced via CSMS 69326983.
• The code stacks on top of the regular Chapter 1-97 duty and any other applicable Chapter 99 duties; importers must report both the base classification and 9903.05.79 on every entry.
• No product exclusions are described in U.S. note 52 for this country heading; all goods of Turkish origin are in scope.

On this page

1. What 9903.05.79 is and who must care
2. Legal authority and program background
3. Product and country scope
4. Rate and effective window
5. How 9903.05.79 stacks with other duties
6. How the code appears on a customs entry
7. What importers should do
8. Key references

The links in this article go to the primary documents: the USTR final action notice, CBP's CSMS message, the official Harmonized Tariff Schedule, and the Federal Register. Read the source.

HTS 9903.05.79 is a Chapter 99 overlay code that adds 12.5 percent to the duty owed on every product of Turkiye, regardless of what that product is, effective 2026-07-24. It was created under the Section 301 Forced Labor Investigation program, authorized by U.S. note 52 to Chapter 99, and applies to all importers and brokers filing entries for Turkish-origin merchandise. Every entry covering goods of Turkiye filed on or after 2026-07-24 must include this code alongside the regular Chapter 1-97 classification.

What 9903.05.79 is and who must care

9903.05.79 is one of the country-specific heading codes running from 9903.05.20 through 9903.05.84 that make up the Section 301 Forced Labor program under U.S. note 52. Each heading in that range targets a specific country. This heading targets Turkiye.

If you import any merchandise that is a product of Turkiye, you are in scope. The program covers all Chapter 1-97 products, so there is no "safe" category. The 12.5 percent additional duty applies to apparel, machinery, food, chemicals, and every other goods category originating in Turkiye.

Brokers filing entries on behalf of Turkish suppliers or buyers sourcing from Turkiye need to verify origin documentation and ensure 9903.05.79 is reported on every qualifying line. For similar country-specific rates under the same program, see coverage of 9903.05.74 (Switzerland, 12.5%) and 9903.05.71 (Korea, 12.5%).

Legal authority and program background

The Section 301 Forced Labor Investigation is a trade action brought under Section 301 of the Trade Act of 1974. USTR issued its final action on 2026-07-23, and duties began accruing the following day, 2026-07-24. The operative legal text is U.S. note 52 to Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS). CBP announced implementation details to the trade community through CSMS 69326983.

Note carefully that codes 9903.05.01 through 9903.05.09 are a separate Section 301 program targeting Brazil. That program has different scope rules and is not governed by U.S. note 52. Do not conflate the two programs when classifying entries or researching duty exposure.

You can review USTR's official actions and Federal Register notices at federalregister.gov and CBP's CSMS messages at cbp.gov. The current text of U.S. note 52 and the heading itself are published in the official tariff schedule at hts.usitc.gov.

Product and country scope

Country

9903.05.79 applies exclusively to products of Turkiye (ISO country code TR). Country of origin, not country of export or country of manufacture, determines applicability. If goods originate in a third country but are exported through Turkiye, they are not products of Turkiye and should not be classified under this heading. Conversely, Turkish-origin goods shipped via a third country still require the 9903.05.79 overlay.

Products

U.S. note 52(a) covers all Chapter 1-97 products originating in Turkiye with no carve-outs described in the facts block for this heading. The scope was confirmed in the migration data effective 2026-07-28 at 17:00 (noted in the HTSUS as migration_202607281700). If you believe a specific product may qualify for an exclusion or exception not described here, confirm with the current HTSUS text or with a licensed customs broker, because the facts block reviewed here is silent on any exclusion mechanism for this heading.

Rate and effective window

The additional duty rate is 12.5 percent ad valorem. This rate became effective on 2026-07-24 and has no announced end date as of September 16, 2026. The rate applies to the customs value of the imported merchandise, calculated on the same basis used for the Chapter 1-97 duty.

Because no end date has been announced, importers should plan for this duty to remain in effect indefinitely until USTR issues a modification or termination notice. Monitor federalregister.gov and cbp.gov for any changes.

How 9903.05.79 stacks with other duties

Chapter 99 overlay codes are additive. The 12.5 percent from 9903.05.79 is added on top of:

• The standard Most-Favored-Nation (MFN) or column 1 duty rate for the Chapter 1-97 classification
• Any other applicable Chapter 99 additional duties (for example, Section 232 steel or aluminum surcharges, or any other active overlay applicable to Turkish-origin goods)
• Harbor Maintenance Fee, Merchandise Processing Fee, and any other fees owed at entry

The facts block does not describe any MFN cap for this specific heading. If you are uncertain whether a cap applies to your particular commodity, confirm in the current HTSUS or with a broker before filing. Use the CustomsGenius duty calculator to model your landed cost with all stacked duties.

How the code appears on a customs entry

On an ACE entry, you will report two HTS lines for each affected product:

1. The regular Chapter 1-97 classification (the 10-digit commodity code) with its standard duty rate
2. 9903.05.79 as a secondary Chapter 99 line, reporting the same entered value, with 12.5 percent applied

CBP's CSMS 69326983 provides the specific ACE filing instructions. If your entry was filed before 2026-07-24 but covered goods released on or after that date, confirm the applicable date rules with your broker. For background on how CBP processes and potentially adjusts duty assessments, see CBP Form 29: Notice of Action Explained for Importers.

For a broader overview of Chapter 99 codes active in 2026, see the 2026 tariff code overview.

What importers should do

• Audit your Turkish-origin shipments back to 2026-07-24 and confirm that 9903.05.79 was reported on every applicable entry line. If it was omitted, file a prior disclosure or post-summary correction promptly.
• Update your classification and duty-calculation workflows to automatically add 9903.05.79 to all products of Turkiye under Chapter 1-97 and to include the 12.5 percent in landed-cost models.
• Monitor USTR and CBP communications at federalregister.gov and cbp.gov for any modifications, exclusions, or termination notices under U.S. note 52 that could affect this heading.
• Verify origin documentation for all Turkish-supplier shipments to ensure country-of-origin determinations are defensible before CBP; review CBP Gross Negligence vs Fraud in Customs Violations to understand the risk exposure for misclassification.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov - Official text of heading 9903.05.79 and U.S. note 52 to Chapter 99
• Federal Register, federalregister.gov - USTR Section 301 Forced Labor Investigation final action dated 2026-07-23
• U.S. Customs and Border Protection, cbp.gov - CSMS 69326983, implementation guidance for 9903.05.79
• Office of the United States Trade Representative, ustr.gov - Section 301 program authority and investigation records
• 19 U.S.C. 2411, law.cornell.edu - Section 301 of the Trade Act of 1974, statutory authority for this action
• Section 301 Tariff Exclusion Request: The Importer's Playbook - How to pursue exclusion relief under Section 301 programs
• 9903.05.74 Switzerland Section 301 Forced Labor: 12.5% Duty - Companion country heading under the same U.S. note 52 program