9903.05.84 Vietnam Section 301 Forced Labor: 12.5% Duty

Key Points

• HTS 9903.05.84 imposes an additional 12.5 percent ad valorem duty on all products of Vietnam under the Section 301 Forced Labor program, effective July 24, 2026, with no announced end date.
• The legal authority is the USTR Section 301 Forced Labor (FLIP) final action dated July 23, 2026, implemented under U.S. note 52 to Chapter 99, and announced via CSMS 69326983.
• Coverage is broad: all Chapter 1 through 97 products of Vietnam are subject to the additional duty, with no product exclusions described in the facts as of September 18, 2026.
• This code rides alongside your regular Chapter 1-97 classification line on your entry; you must report both the base HTS number and 9903.05.84 for each affected line.
• Do not confuse codes 9903.05.01 through 9903.05.09, which belong to a separate Section 301 Brazil program, with the forced-labor country codes at 9903.05.20 through 9903.05.84.

On this page

1. What 9903.05.84 is and why it matters
2. Legal authority and program background
3. Products and country scope
4. The 12.5 percent rate and its effective window
5. How 9903.05.84 stacks with other duties
6. How this code appears on a customs entry
7. What importers should do
8. Key references

HTS 9903.05.84 is a Chapter 99 add-on code that places an additional 12.5 percent ad valorem duty on all products of Vietnam, imposed under the Section 301 Forced Labor program. Any importer bringing Vietnamese-origin goods into the United States on or after July 24, 2026, must report this code on every affected entry line and pay the additional duty on top of all other applicable duties. The links in this article go to the primary documents: the USTR action, CSMS message, and official tariff schedule pages themselves. Read the source.

What 9903.05.84 is and why it matters

Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS) is a temporary-provision chapter used to implement trade-policy actions. Code 9903.05.84 sits within the range 9903.05.20 through 9903.05.84, which is reserved exclusively for the Section 301 Forced Labor program country headings. Each code in that range targets a specific country; 9903.05.84 targets Vietnam.

As of September 18, 2026, the duty is active with no announced sunset date. Importers of Vietnamese goods, customs brokers preparing entries, and trade attorneys advising on sourcing decisions all need to account for this additional cost in their duty calculations.

For a broader look at how 2026 tariff additions are organized across Chapter 99, see our 2026 tariff code overview.

Legal authority and program background

The Section 301 Forced Labor action is distinct from ordinary Section 301 country-of-origin tariffs. This program uses USTR's authority to investigate and act on trade practices that burden or restrict U.S. commerce, here applied specifically to goods produced with forced labor.

The governing legal instruments for 9903.05.84 are:

• USTR FLIP final action, July 23, 2026: the underlying USTR determination that triggered the additional duty on Vietnamese products.
• U.S. note 52 to Chapter 99: the HTSUS provision that defines the scope, rates, and country assignments for the entire forced-labor program, including subsection (a) which covers all Chapter 1-97 products from Vietnam.
• CSMS 69326983: CBP's automated entry processing advisory notifying the trade community of the implementation.

Check cbp.gov and search for CSMS 69326983 to read the CBP implementation message in full. The current text of U.S. note 52 is available through the official tariff schedule at hts.usitc.gov.

A critical distinction: codes 9903.05.01 through 9903.05.09 belong to a separate Section 301 Brazil program. Those codes look similar but apply to entirely different merchandise and a different country. Never apply a Brazil-program code to Vietnamese goods, and vice versa.

Products and country scope

Under U.S. note 52(a), the scope of 9903.05.84 is intentionally broad:

• Country: Vietnam (country code VN)
• Products covered: All products classifiable in Chapters 1 through 97 of the HTSUS
• Effective from: July 24, 2026, with no announced end date

There are no product carve-outs or exclusions described in the facts as of September 18, 2026. That means consumer goods, industrial inputs, electronics, apparel, footwear, furniture, machinery components, and every other category of Vietnamese-origin merchandise are all subject to the additional 12.5 percent. If the facts block or U.S. note 52 are silent on a particular product type you are importing, confirm the current exclusion list, if any, directly in the HTSUS or with your broker.

For comparison, other countries in the same forced-labor program carry different rates. For example, Thailand carries 12.5 percent under 9903.05.77, while the United Kingdom carries 10 percent under 9903.05.81.

The 12.5 percent rate and its effective window

The rate for 9903.05.84 is 12.5 percent ad valorem, applied to the customs value of the imported merchandise. This 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. The duty remains in effect until USTR issues a further action modifying or terminating it. Importers should monitor USTR announcements and CBP CSMS messages for any future changes. Because rates in this program are country-specific, a change to another country's heading (for example, a modification to 9903.05.82 for Uruguay) has no automatic effect on 9903.05.84.

Use our duty calculator to model the combined duty bill for a Vietnamese import line before entry filing.

How 9903.05.84 stacks with other duties

The 12.5 percent under 9903.05.84 is an additional duty. It stacks on top of, not in place of, every other duty that applies to the same merchandise. Typical stacking for a Vietnamese import might include:

• Column 1 (MFN/NTR) rate: the standard rate from the importer's Chapter 1-97 classification
• Other Section 301 duties: if a separate Chapter 99 code targeting Vietnam under a different Section 301 action also applies, that additional rate stacks as well
• 9903.05.84: the 12.5 percent forced-labor add-on
• Harbor Maintenance Fee, Merchandise Processing Fee: applied as normal

The facts block does not describe an MFN cap for this code. If you believe a cap or offset may apply to a specific product, confirm the current text of U.S. note 52 at hts.usitc.gov.

Anti-dumping or countervailing duty orders on specific Vietnamese products are separate and also continue to apply. The forced-labor duty does not displace or credit against ADD/CVD.

How this code appears on a customs entry

Chapter 99 codes function as overlays on the regular tariff schedule. On a CBP entry, you report your normal Chapter 1-97 HTS classification on one line, and then add 9903.05.84 as a secondary Chapter 99 line covering the same merchandise. Both lines appear on the same entry summary.

CBP's Automated Commercial Environment (ACE) will validate the combination. If you receive an ACE CATAIR error on a Chapter 99 code, check your secondary line format and confirm the country-of-origin code (VN) is correctly declared. For a related example of resolving ACE Chapter 99 entry errors, see our article on ACE CATAIR V53 Error F884 for Section 338, which illustrates the correction workflow.

Origin determination is critical. If goods are produced in a third country using Vietnamese components but the substantial transformation or tariff-shift test places origin outside Vietnam, 9903.05.84 does not apply. Confirm origin analysis under the applicable CBP rules before filing. Review the CBP Tariff Classification General Rules of Interpretation for classification methodology.

What importers should do

• Audit open and upcoming shipments from Vietnam immediately. Any entry with a Vietnamese country of origin and a line-level HTS code in Chapters 1 through 97 requires 9903.05.84 as a secondary code. Entries filed on or after July 24, 2026, without this code may generate CBP demands for unpaid duties plus interest.
• Update your duty cost models. Add 12.5 percent to the duty burden on all Vietnamese-origin lines. Use the duty calculator and validate the combined rate against your Chapter 1-97 MFN rate and any other applicable Chapter 99 overlays.
• Verify your continuous bond is sufficient. The added 12.5 percent increases your dutiable liability per shipment. A bond that was adequate before July 24, 2026, may now be undersized. Review Customs Continuous Bond Requirements for CBP's sizing methodology.
• Monitor USTR and CBP for changes. Review cbp.gov CSMS messages and USTR announcements regularly. The forced-labor program has no announced end date, but rates and product scope can be modified by future USTR action.

Key references

• HTSUS Chapter 99, hts.usitc.gov: official text of 9903.05.84 and U.S. note 52, including all country headings and rate assignments
• CBP.gov CSMS search: search for CSMS 69326983 for CBP's trade advisory implementing the July 24, 2026, effective date
• Federal Register, federalregister.gov: search for the USTR FLIP final action of July 23, 2026, for the full regulatory record
• USTR.gov: USTR Section 301 Forced Labor program page for ongoing updates and any future modifications
• 9903.05.77 Thailand Section 301 Forced Labor: 12.5% Duty: parallel country heading for comparison
• 9903.05.81 United Kingdom Section 301 Forced Labor: 10% Duty: parallel country heading with a different rate for comparison
• Customs Continuous Bond Requirements: Types, Amounts, and Bond Calls: bond sizing after duty increases