9903.05.81 United Kingdom Section 301 Forced Labor: 10% Duty

Key Points

• HTS 9903.05.81 imposes a 10 percent additional ad valorem duty on all products of the United Kingdom across every chapter 1 through 97 classification, effective July 24, 2026.
• The duty was created by USTR's Section 301 forced labor final action dated July 23, 2026, and is authorized under U.S. note 52 of Chapter 99.
• No end date has been announced; the 10 percent rate applies from July 24, 2026, onward until further notice.
• This Chapter 99 code rides alongside your regular chapter 1-97 classification on each entry line; both must be declared.
• Do not confuse this code with 9903.05.01 through 9903.05.09, which are Section 301 Brazil codes under a separate program.

On this page

1. What this code is and who created it
2. Affected products and country scope
3. The 10 percent rate and its effective window
4. How 9903.05.81 stacks with other duties
5. How this code appears on a customs entry
6. What importers should do
7. Key references

HTS 9903.05.81 is a Section 301 forced labor additional duty code covering all products of the United Kingdom. As of September 17, 2026, it imposes a 10 percent ad valorem additional duty on every UK-origin good classifiable anywhere in chapters 1 through 97 of the HTSUS. The duty took effect on July 24, 2026, the day after USTR's final action was signed, and no sunset date has been announced.

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 this code is and who created it

Section 301 of the Trade Act of 1974 authorizes USTR to investigate and respond to foreign trade practices that are unjustifiable or unreasonable. In this instance, USTR conducted a forced labor investigation targeting the United Kingdom and issued a final action on July 23, 2026. That action is the legal trigger for 9903.05.81.

The operative authority within the tariff schedule is U.S. note 52 of Chapter 99, which defines the country-specific headings running from 9903.05.20 through 9903.05.84. Each heading in that range covers a distinct country subject to this forced labor action. The United Kingdom is assigned heading 9903.05.81.

CBP operationalized the duty through CSMS message 69326983, which instructed filers on how to declare the new code in ACE. Consult cbp.gov or search the CSMS database for that message number to review CBP's implementation guidance directly.

Note carefully: 9903.05.01 through 9903.05.09 are Section 301 Brazil codes under a completely different program. The superficial similarity in numbering has caused misclassification errors. If your goods are from the UK, only 9903.05.81 applies under this forced labor action.

For context on how other countries are treated under the same U.S. note 52 program, see our articles on 9903.05.79 Turkiye (12.5%) and 9903.05.76 Taiwan (10%).

Affected products and country scope

The scope of 9903.05.81 is deliberately broad. Under U.S. note 52(a), the code covers all chapter 1 through 97 products originating in the United Kingdom (country code GB). There is no product carve-out, no positive list, and no HTS chapter limit. If the goods are of UK origin, regardless of what they are, they are subject to this additional duty.

Country of origin for this purpose follows CBP's standard substantial transformation or tariff shift rules, as applicable to the specific product. The critical question at entry is whether the goods are "products of the United Kingdom" under those origin rules. If your supply chain involves processing in the UK that confers origin, the 10 percent applies. If the UK is merely a transit or transshipment point, confirm origin carefully with your broker before filing.

The country scope and product scope both run from July 24, 2026, onward with no announced end date.

The 10 percent rate and its effective window

The additional duty rate under 9903.05.81 is 10 percent ad valorem, calculated on the customs value of the imported goods. This rate has applied since July 24, 2026, and no end date or scheduled rate change has been announced as of the facts date of this article.

The rate is stated in the official heading text as "+10% ad valorem," meaning it is additive to whatever normal trade relations (NTR/MFN) rate or other applicable duty already applies to the underlying chapter 1-97 classification. The facts block for this code does not indicate an MFN cap; confirm the current HTSUS schedule at hts.usitc.gov to verify whether any cap language has been added since this article's facts date.

How 9903.05.81 stacks with other duties

The 10 percent under 9903.05.81 is an additional duty. It stacks on top of:

• The standard MFN/NTR column 1 rate for the underlying chapter 1-97 HTS classification.
• Any other applicable Section 301 duties (for example, duties on Chinese-origin goods do not apply here, but if a product were subject to a separate applicable action, that stacking question would need to be resolved).
• Any applicable antidumping or countervailing duty orders on UK-origin goods.
• Any Section 232 duties on steel, aluminum, or derivatives, if the product falls within those scopes.

Always total all applicable duties before making sourcing or pricing decisions. The UK has historically benefited from relatively low MFN rates across many product categories, but the 10 percent addition under this forced labor action changes the landed cost calculation materially for high-volume or low-margin imports.

How this code appears on a customs entry

Chapter 99 codes like 9903.05.81 are secondary classification lines. On every ACE entry that includes a UK-origin good, you must declare two HTS codes on the same line:

1. The substantive chapter 1-97 classification that describes what the product actually is.
2. 9903.05.81, added as the Chapter 99 additional duty code.

The duty is calculated against the entered value using the 10 percent rate. CBP's ACE system uses CSMS 69326983 parameters to validate the pairing. If your entry software does not yet recognize this code, check for the required tariff schedule update referenced in the migration note for this code (migration_202607281700). Confirm the current ACE processing rules with your software vendor or broker.

For a broader view of 2026 Chapter 99 additions, see our 2026 tariff code overview, and use the duty calculator to model your total landed cost.

What importers should do

• Audit open and upcoming UK-origin shipments. Every entry with UK country of origin filed on or after July 24, 2026, requires 9903.05.81 as a secondary classification. Review entries filed after that date to confirm the code was included; if it was omitted, work with your broker on a corrected entry or prior disclosure as appropriate.
• Update your classification and ERP data. Add 9903.05.81 as a required secondary code for all UK-origin SKUs in your product catalog, and flag it in your customs management system so it cannot be omitted at filing.
• Recalculate landed costs. The 10 percent additional duty applies from customs value. Revisit pricing, margin, and sourcing models for any product line where UK origin is significant.
• Monitor for changes. No end date has been published. Watch USTR announcements, Federal Register notices at federalregister.gov, and CBP CSMS messages at cbp.gov for any modification, suspension, or termination of U.S. note 52 coverage for the United Kingdom.

Key references

• hts.usitc.gov - Official Harmonized Tariff Schedule of the United States, including Chapter 99 and U.S. note 52.
• federalregister.gov - Search for the USTR Section 301 forced labor final action dated July 23, 2026.
• cbp.gov - CBP CSMS message 69326983, providing ACE filing instructions for 9903.05.81.
• ustr.gov - USTR Section 301 program page and FLIP (Forced Labor Investigation Program) documentation.
• law.cornell.edu - 19 U.S.C. 2411 - Statutory authority for Section 301 actions.
• Section 301 Tariff Exclusion Request: The Importer's Playbook - Guidance on requesting exclusions from Section 301 duties.
• 9903.05.79 Turkiye Section 301 Forced Labor: 12.5% Duty - Related country heading under U.S. note 52.