9903.05.82 Uruguay Section 301 Forced Labor: 12.5% Duty

Key Points

• HTS code 9903.05.82 imposes an additional 12.5 percent ad valorem duty on all products of Uruguay (country code UY) under the Section 301 Forced Labor program.
• The 12.5 percent rate took effect on 2026-07-24 and has no announced end date as of the facts date of September 17, 2026.
• The duty applies to goods classifiable in any Chapter 1 through 97 heading, meaning virtually every product category of Uruguayan origin is in scope.
• The legal authority is the USTR Section 301 Forced Labor Investigation final action dated 2026-07-23, U.S. note 52, and CSMS 69326983.
• On a customs entry, 9903.05.82 rides as a second tariff line alongside the underlying Chapter 1-97 classification; both lines must appear.

On this page

1. What 9903.05.82 is and who must care
2. Program background: Section 301 Forced Labor and U.S. note 52
3. Product and country scope
4. Rate and effective window
5. How 9903.05.82 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 action, CSMS notice, and official tariff schedule pages themselves. Read the source.

HTS 9903.05.82 is a Chapter 99 overlay code that adds 12.5 percent ad valorem to the duty bill for all products of Uruguay, effective 2026-07-24, under the Section 301 Forced Labor program governed by U.S. note 52. Any importer bringing goods of Uruguayan origin into U.S. commerce on or after that date must declare this code on each affected entry line and pay the additional duty. Brokers classifying entries for Uruguayan-origin goods need to add 9903.05.82 as a co-classification alongside the regular Chapter 1-97 heading.

What 9903.05.82 is and who must care

Code 9903.05.82 sits in the Chapter 99 "special" portion of the Harmonized Tariff Schedule of the United States (HTSUS), which is reserved for temporary or special-purpose duty modifications. Its official heading text reads: Products of Uruguay - Section 301 forced-labor action, U.S. note 52: +12.5% ad valorem.

The code matters to every importer, customs broker, freight forwarder, or trade compliance team handling shipments whose country of origin is Uruguay. Because the scope covers all Chapter 1-97 products, there is no product-specific carve-out to check: if goods are of Uruguayan origin, 9903.05.82 applies.

Other Uruguay-adjacent country codes in the Section 301 Forced Labor block (9903.05.20 through 9903.05.84) cover different countries at their own rates. The 9903.05.01 through 9903.05.09 range is a separate Section 301 Brazil program; do not confuse those codes with this one. Confirm the correct heading for your specific country and program at hts.usitc.gov.

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

The Section 301 Forced Labor program uses the authority of Section 301 of the Trade Act of 1974 (see the statute at law.cornell.edu) to impose additional duties on goods from countries identified as engaging in forced labor practices. U.S. note 52 to Chapter 99 of the HTSUS establishes the legal framework for this specific action, including which country headings apply and the operative dates.

The final action for Uruguay was issued by the Office of the United States Trade Representative on 2026-07-23. CBP operationalized the duty through CSMS message 69326983. The HTSUS was updated to reflect the new code and rate; the migration data tag migration_202607281700 confirms when that schedule update was published.

For a broader look at how Section 301 tariff exclusion requests work, see our guide: Section 301 Tariff Exclusion Request: The Importer's Playbook.

Product and country scope

Country

9903.05.82 applies exclusively to products whose country of origin is Uruguay (ISO country code UY). Origin is determined under the standard CBP origin rules; preferential origin treatment under a trade agreement does not change the Section 301 forced labor overlay unless a specific exception appears in U.S. note 52. The facts block identifies no such exception, so confirm with a broker whether any agreement-based treatment affects your specific entries.

Products

The scope is all Chapter 1-97 products of Uruguay, with no named exclusions in the facts block. That means goods ranging from agricultural commodities and live animals (Chapters 1-24) through machinery, electronics, textiles, chemicals, and all other merchandise are covered. There are no product-specific safe harbors listed under this code. If the goods originate in Uruguay and are classifiable anywhere in Chapters 1-97, 9903.05.82 applies.

Check the current HTSUS at hts.usitc.gov or the 2026 tariff code overview for any updates to U.S. note 52 that post-date September 17, 2026.

Rate and effective window

The additional rate is 12.5 percent ad valorem, applied to the customs value of the imported merchandise. The rate became effective on 2026-07-24 and has no announced end date as of September 17, 2026. Unless USTR modifies or terminates the action, the 12.5 percent additional duty continues indefinitely.

There is no announced phase-in or phase-out schedule. The rate on day one (2026-07-24) is 12.5 percent, and that rate remains unchanged through the current facts date. If you are researching a rate for goods that entered before 2026-07-24, the 9903.05.82 duty did not apply; confirm the entry date before calculating any retroactive obligation.

For other countries in the Section 301 Forced Labor program at the same 12.5 percent rate, see our related articles on 9903.05.79 (Turkiye), 9903.05.77 (Thailand), and 9903.05.71 (Korea).

How 9903.05.82 stacks with other duties

The 12.5 percent is an additional duty layered on top of all other applicable duties. A typical Uruguay-origin entry will therefore carry:

• The base MFN (Column 1 general) rate for the Chapter 1-97 heading.
• Any other applicable Section 301 or Section 232 overlay duties that independently apply to those goods.
• The 12.5 percent additional duty under 9903.05.82.

The facts block does not state that 9903.05.82 is MFN-capped for Uruguay. If you believe a cap might apply to a specific heading, verify against U.S. note 52 in the current HTSUS, because the structure of the note governs whether any ceiling applies. Do not assume there is no cap or that there is one; check the note directly.

Use the CustomsGenius duty calculator to model the combined duty stack for a specific HTSUS heading before your shipment arrives.

How the code appears on a customs entry

Chapter 99 codes are co-classifications. They do not replace the underlying Chapter 1-97 tariff number; they ride alongside it as a separate line on the CBP entry summary (Form 7501). A correctly filed entry for a Uruguayan-origin product will therefore show at minimum two HTS lines:

1. The primary Chapter 1-97 classification with its standard rate and duties.
2. 9903.05.82 on its own line, with the 12.5 percent additional duty calculated on the same dutiable value.

CBP's Automated Commercial Environment (ACE) will reject or flag entries that are missing the Chapter 99 overlay when origin data indicates Uruguay. Brokers should verify that their ACE entry templates are updated to include 9903.05.82 for all Uruguay-origin lines dated on or after 2026-07-24. See cbp.gov and ACE CATAIR Updates: Entry Type 13, FY27 COBRA Fees, Section 338 Error for current ACE transmission guidance.

If an entry was filed without 9903.05.82 for goods that qualify, the importer should file a post-entry amendment or prior disclosure as appropriate. Deliberately omitting a required Chapter 99 overlay can implicate penalties; review CBP Gross Negligence vs Fraud in Customs Violations: How CBP Decides for context on how CBP evaluates classification errors.

What importers should do

• Audit open and pending entries. Review all shipments of Uruguayan-origin goods with entry dates on or after 2026-07-24 to confirm 9903.05.82 is declared. If it is missing, file a post-entry amendment promptly.
• Update classification databases and broker instructions. Add 9903.05.82 as a mandatory co-classification for all Uruguay (UY) origin lines in your ACE filing templates, ERP systems, and broker standing instructions.
• Model the full duty stack before importing. Combine the Chapter 1-97 base rate, any other applicable overlays, and the 12.5 percent Section 301 forced labor duty to assess landed cost. Use the duty calculator or ask your broker to run the numbers.
• Monitor U.S. note 52 for changes. Because there is no announced end date, importers should track USTR announcements and Federal Register notices at federalregister.gov and CBP CSMS messages at cbp.gov for any modification, suspension, or termination of the Uruguay action.

Key references

• Harmonized Tariff Schedule of the United States (USITC): Official HTSUS including Chapter 99 and U.S. note 52.
• CBP.gov / CSMS 69326983: CBP trade message operationalizing the 9903.05.82 duty effective 2026-07-24.
• USTR.gov: USTR Section 301 Forced Labor Investigation final action, 2026-07-23.
• Federal Register (federalregister.gov): Federal Register notices related to the Section 301 Forced Labor program.
• 19 U.S.C. 2411, Section 301 of the Trade Act of 1974 (Cornell LII): Statutory authority for the Section 301 action.
• Section 301 Tariff Exclusion Request: The Importer's Playbook: How to seek exclusion from a Section 301 duty.
• ACE CATAIR Updates: Entry Type 13, FY27 COBRA Fees, Section 338 Error: Current ACE filing and transmission guidance.