9903.05.87 Section 301 Forced Labor Exemption Explained

Key Points

• HTS 9903.05.87 is an exemption or claim heading, not a duty-imposing code. It carries no additional duty of its own.
• The heading covers articles described in subdivision (c) of U.S. Note 52 to Chapter 99 of the HTSUS, which defines the scope of goods eligible for this Section 301 forced labor exemption.
• When the heading applies, the applicable duty rate is simply "the duty provided in the applicable subheading," meaning ordinary Chapter 1-97 duties apply and the forced-labor Section 301 add-on is removed or reduced for qualifying goods.
• The heading must be claimed alongside the regular Chapter 1-97 classification on a CBP entry. It does not stand alone.
• Eligibility is governed entirely by subdivision (c) of U.S. Note 52. Confirm the current text of that note in the live HTSUS before filing, as facts here are as of September 19, 2026.

On this page

1. What 9903.05.87 is and what program created it
2. Scope of the exemption: subdivision (c) of U.S. Note 52
3. How the rate works and what importers actually pay
4. How 9903.05.87 appears on a CBP entry
5. Interaction with other tariff provisions
6. What importers should do
7. Key references

HTS 9903.05.87 is a Section 301 forced labor exemption heading. It does not add any duty. Instead, it is claimed on a customs entry to signal that the imported goods qualify for relief from an otherwise applicable Section 301 forced labor duty, pursuant to subdivision (c) of U.S. Note 52 to Chapter 99 of the Harmonized Tariff Schedule of the United States. The rate column in the HTSUS reads "the duty provided in the applicable subheading," confirming that no new charge attaches to this code itself.

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 9903.05.87 is and what program created it

Chapter 99 of the Harmonized Tariff Schedule of the United States is reserved for temporary and special-purpose duty modifications. Codes in the 9903.05.85-and-above range, and the 9903.06 block, are exemption or exception headings within the Section 301 forced labor program. They exist to carve qualifying goods out of the additional Section 301 duties that apply to other shipments.

9903.05.87 sits squarely in that exemption block. Its official heading text is: "Articles provided for in subdivision (c) of U.S. note 52 to this subchapter." That language is a cross-reference, not a self-contained description. The substance of what qualifies lives in U.S. Note 52(c), and the note itself controls eligibility.

For context on how companion codes in this program work, see our articles on the 9903.05.85 transit exemption and on country-specific forced labor duty headings such as 9903.05.84 (Vietnam, 12.5%).

Scope of the exemption: subdivision (c) of U.S. Note 52

Because the facts block for this heading is silent on the precise product or country scope enumerated in U.S. Note 52(c), you must read subdivision (c) of U.S. Note 52 in the current, live HTSUS to determine whether your goods qualify. Do not rely on a cached or printed schedule. The USITC publishes the authoritative, up-to-date schedule at hts.usitc.gov.

What the facts block does confirm, as of September 19, 2026, is:

• The heading covers articles defined in subdivision (c) of U.S. Note 52 to Chapter 99.
• The heading carries no additional duty of its own.
• The applicable rate is the duty already provided in the relevant Chapter 1-97 subheading.

If you are also navigating a CBP forced labor detention or a rebuttable presumption issue under the Uyghur Forced Labor Prevention Act, see our article on overcoming the UFLPA rebuttable presumption at CBP. That process is distinct from the Section 301 exemption mechanism, but the two often arise for the same shipments.

How the rate works and what importers actually pay

The HTSUS general column rate for 9903.05.87 is: "The duty provided in the applicable subheading." This is deliberate and meaningful. It tells both importers and CBP that:

• No new or incremental duty attaches to this Chapter 99 heading.
• The importer pays only the normal Chapter 1-97 rate for the product's classification, such as the Most Favored Nation (MFN) rate or any applicable preferential rate.
• The Section 301 forced labor additional duty that would otherwise apply is removed or reduced for goods that properly claim this heading.

This structure means the financial benefit of 9903.05.87 is realized as an amount not paid, compared with what a shipment would owe without the exemption. To estimate the difference, use our duty calculator and compare the total with and without the forced labor add-on.

How 9903.05.87 appears on a CBP entry

Chapter 99 exemption headings always ride alongside the regular Chapter 1-97 classification. On CBP entry documentation, you will list:

1. The primary classification from Chapters 1-97, which determines the product description, MFN rate, and any applicable preferential rate.
2. 9903.05.87 as a secondary or additional HTS line on the same entry, signaling the Section 301 forced labor exemption claim under U.S. Note 52(c).

9903.05.87 cannot be filed in isolation. Without the underlying Chapter 1-97 line, the entry is incomplete. Confirm with your broker that your Automated Commercial Environment (ACE) filing correctly pairs both lines and that the chapter note reference is documentable for CBP review. For a broader view of 2026 Chapter 99 codes and how they interact, see our 2026 tariff code overview.

Filing errors in Chapter 99 secondary lines are a common source of ACE transmission rejections. If you encounter system errors on related Section 301 codes, the workflow in our article on ACE CATAIR V53 Error F884 and HTS 9903.03.15 illustrates how to diagnose and correct Chapter 99 line errors, even though that article addresses a different code.

Interaction with other tariff provisions

Other Section 301 forced labor duties

The Section 301 forced labor program assigns additional duties on a country-by-country basis. Separate Chapter 99 headings cover each country or group at specific rates. For example, the United Kingdom carries a 10% additional duty under 9903.05.81, and multiple other countries carry 12.5% rates under neighboring codes. If your goods are also subject to one of those country-specific headings, confirm whether 9903.05.87 displaces, reduces, or simply exempts from the overlay. The answer lies in U.S. Note 52(c) and must be verified in the live HTSUS.

Section 232 and Section 201 duties

The facts block is silent on whether 9903.05.87 interacts with Section 232 steel and aluminum duties or Section 201 safeguard duties. If your goods are also subject to those programs, confirm the stacking treatment with your broker or with CBP directly. Do not assume this exemption heading reaches beyond the Section 301 forced labor program.

Antidumping and countervailing duties

AD/CVD orders are administered separately from Section 301. This exemption heading has no stated effect on AD/CVD liability. Confirm with your broker whether an AD/CVD case covers your product and country of origin.

Customs bonds

Claiming a Chapter 99 exemption heading does not eliminate the bond requirement. Your continuous bond or single-entry bond must cover the full potential duty liability in case the exemption claim is later denied. See our article on continuous bond requirements, amounts, and bond calls for guidance on sizing your bond correctly when duty liability is uncertain.

What importers should do

• Pull the current text of subdivision (c) of U.S. Note 52 to Chapter 99 directly from hts.usitc.gov and confirm your goods fall within the defined scope before claiming 9903.05.87 on any entry.
• Instruct your customs broker to file the Chapter 1-97 classification and 9903.05.87 as paired lines in ACE, and retain the documentation supporting the U.S. Note 52(c) eligibility determination in your entry records.
• Review whether other duty programs (Section 232, AD/CVD, or other Section 301 country-specific headings) apply to the same goods, and confirm with your broker how they stack with this exemption claim.
• Monitor the HTSUS and the Federal Register for any amendments to U.S. Note 52 or to the Section 301 forced labor program that could alter eligibility, effective dates, or rates.

Key references

• Harmonized Tariff Schedule of the United States (USITC): the authoritative source for HTS 9903.05.87 and U.S. Note 52 to Chapter 99.
• Federal Register (federalregister.gov): search here for Federal Register notices establishing or amending the Section 301 forced labor program and related exemptions.
• White House (whitehouse.gov): search here for executive orders and proclamations that authorized or modified Section 301 forced labor duties and exemptions.
• U.S. Customs and Border Protection (cbp.gov): CBP guidance, CSMS messages, and entry instructions for Chapter 99 exemption claims.
• UFLPA Rebuttable Presumption: How to Overcome It at CBP: related forced labor compliance process at the port level.
• 9903.05.85 Section 301 Forced Labor Transit Exemption Explained: companion exemption heading in the same program block.
• Customs Continuous Bond Requirements: Types, Amounts, and Bond Calls: bond sizing guidance when exemption claims are at issue.