9903.05.85 Section 301 Forced Labor Transit Exemption Explained

Key Points

• HTS 9903.05.85 is an exemption heading, not a duty: it carries no additional charge and instead removes or reduces the Section 301 forced labor duty for qualifying shipments.
• To qualify, goods must have been loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern time on July 24, 2026.
• The entry for consumption, or withdrawal from warehouse for consumption, must occur before 12:01 a.m. eastern time on July 28, 2026.
• The rate shown in the HTSUS general column is "the duty provided in the applicable subheading," meaning 9903.05.85 itself imposes nothing extra; your regular chapter 1-97 rate still applies.
• This heading is used as a claim: it rides alongside the regular chapter 1-97 classification line on your entry, not in place of it.

On this page

1. What 9903.05.85 is and what program it belongs to
2. Exact product and shipment scope
3. How the rate works: exemption, not a new duty
4. The two hard deadlines: loading and entry
5. How 9903.05.85 appears on a customs entry
6. Interaction with other Section 301 forced labor headings
7. What importers should do
8. Key references

HTS 9903.05.85 is a Section 301 forced labor exemption heading covering articles that were already loaded and in transit before a specific cut-off and entered before a separate, later cut-off. As of September 18, 2026, it carries no duty of its own; instead, claiming it on a qualifying entry preserves the rate in the regular chapter 1-97 subheading without the Section 301 forced labor addition. The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

What 9903.05.85 is and what program it belongs to

Chapter 99 of the Harmonized Tariff Schedule of the United States contains special program codes that layer onto a regular chapter 1-97 classification. The 9903.05 block covers tariff actions taken under Section 301 of the Trade Act of 1974 related to forced labor. Within that block, certain headings impose additional duties on specific countries, while others, starting at 9903.05.85, provide exemptions or exceptions for shipments that meet defined timing criteria.

9903.05.85 is squarely in the exemption category. It does not create a new charge. It is a claim heading: you assert it on an entry to establish that your goods qualify for relief from the otherwise applicable Section 301 forced labor rate. The HTSUS is the authoritative schedule; confirm the current text of this heading there before filing.

Exact product and shipment scope

The official heading text sets out two independent, cumulative conditions. Both must be satisfied; failure on either disqualifies the shipment.

Condition 1: Loaded and in transit before July 24, 2026

The articles must have been loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to 12:01 a.m. eastern time on July 24, 2026. "Final mode of transit" is the transportation leg that carries the goods directly into the United States. Goods still sitting at a transshipment point or awaiting loading before that moment do not qualify.

Condition 2: Entered or withdrawn before July 28, 2026

The articles must be entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern time on July 28, 2026. Both the consumption entry and the warehouse withdrawal route are covered, but the clock is strict: a single minute past midnight on July 28 takes the shipment outside the window. Confirm the exact timestamp on your CBP-accepted entry documents.

The heading text does not restrict this exemption to goods from any particular country; the scope is defined entirely by the timing conditions above. If your goods originate from a country covered by a specific 9903.05 duty heading, such as 9903.05.82 for Uruguay, 9903.05.81 for the United Kingdom, or other country-specific headings, the transit exemption in 9903.05.85 may be the mechanism that relieves you of that country-specific surcharge for shipments that meet both dates.

How the rate works: exemption, not a new duty

The HTSUS general column rate for 9903.05.85 reads: "The duty provided in the applicable subheading." That language is deliberate. It means the heading passes through whatever rate your chapter 1-97 classification already carries. Nothing is added by 9903.05.85 itself.

This contrasts sharply with duty headings in the same block. Country-specific forced labor headings impose percentage surcharges on top of the regular rate. 9903.05.85 removes or prevents that surcharge for in-transit goods. Think of it as an exception carve-out: the surcharge rule applies broadly, and 9903.05.85 is the statutory door out of it for a defined set of shipments.

The two hard deadlines: loading and entry

Both deadlines carry the same precision: 12:01 a.m. eastern time. That is not a rounding-friendly standard.

• Loading cut-off: before 12:01 a.m. eastern time, July 24, 2026
• Entry cut-off: before 12:01 a.m. eastern time, July 28, 2026

Documentary evidence of the loading date and time, such as bills of lading showing the port of loading and on-board date, will be central to any CBP review. Importers should retain this documentation and ensure it aligns with what is reported on the entry. For guidance on in-bond movements that might affect transit timing, see the explanation of CBP Form 7512 and in-bond transportation entries.

How 9903.05.85 appears on a customs entry

Chapter 99 codes are secondary classification lines. On a formal entry, 9903.05.85 is reported alongside the regular chapter 1-97 HTS number that describes the goods, not as a replacement for it. Both lines appear on the entry summary. The chapter 1-97 line establishes the product classification and base rate; 9903.05.85 is the claim that the additional Section 301 forced labor duty does not apply to this shipment.

Omitting 9903.05.85 when your goods qualify means you may pay a Section 301 surcharge you are not legally required to pay. Conversely, claiming it when the timing conditions are not met exposes the entry to a potential duty underpayment and CBP scrutiny. For context on how classification decisions are made step by step, see the CBP Tariff Classification General Rules of Interpretation guide.

If you need to estimate your total landed duty cost after accounting for this exemption, the CustomsGenius duty calculator can model scenarios using your chapter 1-97 base rate.

Interaction with other Section 301 forced labor headings

The 9903.05 block contains multiple country-specific duty headings. Each imposes a specified surcharge on goods from a named country. 9903.05.85 operates as a temporal exception that sits on top of those country-specific headings. If your goods are from a country that carries a 9903.05 surcharge, and if both timing conditions are met, you claim 9903.05.85 to indicate the surcharge does not apply to this particular shipment.

Country-specific headings with their own rates include, among others:

• 9903.05.76 (Taiwan, 10%)
• 9903.05.77 (Thailand, 12.5%)
• 9903.05.78 (Trinidad and Tobago, 10%)
• 9903.05.79 (Turkiye, 12.5%)
• 9903.05.80 (UAE, 12.5%)

Whether 9903.05.85 can relieve the full surcharge, a portion of it, or interacts with other Chapter 99 provisions such as Section 232 or Section 201 stacking, depends on the specific heading text governing those other programs. Confirm the interaction with your broker or by reviewing the current HTSUS Chapter 99 notes.

For background on ACE filing mechanics related to Chapter 99 entries and error correction, the ACE CATAIR updates article covers relevant system-level detail.

What importers should do

• Verify your documentation now. Pull bills of lading and on-board confirmations for every shipment you believe qualifies. The loading timestamp must pre-date 12:01 a.m. eastern time on July 24, 2026, and the entry date must pre-date 12:01 a.m. eastern time on July 28, 2026. Both must be in your file before CBP asks.
• Report 9903.05.85 on the entry summary correctly. Instruct your broker to include the Chapter 99 line alongside the chapter 1-97 classification line for every qualifying entry. Do not substitute it for the regular classification.
• Review entries already filed. If a qualifying shipment was filed without 9903.05.85, and a Section 301 forced labor surcharge was paid, review whether a post-entry correction is available. Confirm the appropriate procedure with your broker and the current CBP guidance for the relevant entry period.
• Confirm the current heading text. The facts in this article are as of September 18, 2026. Always verify the active heading text at hts.usitc.gov before filing, as Chapter 99 provisions can be modified or superseded.

Key references

• Harmonized Tariff Schedule of the United States (USITC), the official schedule including Chapter 99 and heading 9903.05.85.
• U.S. Customs and Border Protection, for entry filing guidance, CSMS messages, and post-entry correction procedures.
• Federal Register, for Section 301 forced labor notices and any proclamations governing the 9903.05 heading block.
• Section 301 of the Trade Act of 1974, 19 U.S.C. 2411, the statutory authority underlying the Section 301 forced labor program.
• CBP Form 7512: In-Bond Transportation Entry Explained, relevant to transit timing documentation.
• CBP Tariff Classification General Rules of Interpretation: Step by Step, for classification mechanics.
• 2026 Tariff Code Overview, for the broader landscape of Chapter 99 additions effective in 2026.