9903.05.91: Humanitarian Donations Exemption from Section 301 Forced Labor Duties

Key Points

• HTS 9903.05.91 is an exemption heading, not a duty: it removes the Section 301 forced labor duty for qualifying humanitarian donation shipments.
• The heading covers articles donated by persons subject to U.S. jurisdiction, such as food, clothing, and medicine, intended to relieve human suffering.
• The code carries no additional duty of its own; when claimed, the applicable subheading rate from chapters 1 through 97 governs, and the Section 301 forced labor duty is not applied.
• As of September 20, 2026, the HTSUS general column for 9903.05.91 reads "The duty provided in the applicable subheading," confirming the exemption structure.
• Claiming this heading incorrectly can trigger CBP scrutiny; importers and brokers should verify that every element of the official heading description is satisfied before filing.

On this page

1. What 9903.05.91 is and what program it belongs to
2. Exactly which goods the heading covers
3. How the exemption works: rate structure and stacking
4. How 9903.05.91 appears on a customs entry
5. Interaction with other trade provisions
6. What importers should do
7. Key references

HTS 9903.05.91 is a claim heading within the Section 301 forced labor exemption program. It does not impose a duty; instead, it signals to CBP that the shipment qualifies for relief from the Section 301 forced labor duty because the goods are donations by persons subject to U.S. jurisdiction, such as food, clothing, and medicine, intended to relieve human suffering. When properly claimed on a customs entry alongside the underlying chapter 1 through 97 classification, the Section 301 forced labor surcharge does not apply to those goods.

The links in this article go to the primary documents: the official tariff schedule and agency guidance pages themselves. Read the source.

What 9903.05.91 is and what program it belongs to

Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS) houses temporary and special-purpose provisions. The 9903.05.xx and 9903.06.xx blocks are reserved for headings related to the Section 301 forced labor duty program, including both the duty-imposing headings and the exemption headings that carve out specific categories of goods.

9903.05.91 sits in the exemption tier of that program. Its official heading text, as it appears in the HTSUS published by the USITC, reads:

Articles that are donations by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering.

The heading's presence in the HTSUS, and the exemption framework that surrounds it, reflect the same Section 301 forced labor program that governs the broader 9903.05.85-onward block. For context on related exemption headings in the same family, see our articles on 9903.05.85, 9903.05.87, and 9903.05.88.

Exactly which goods the heading covers

The heading text is the controlling definition. Every word matters for CBP purposes:

• Articles: Physical goods, not services or intangibles.
• Donations by persons subject to the jurisdiction of the United States: The donor must be subject to U.S. jurisdiction. The word "donation" is important: goods sold commercially do not qualify, even if the buyer is a relief organization.
• Such as food, clothing and medicine: The phrase "such as" means the list is illustrative, not exhaustive. However, goods far outside the humanitarian relief category should not be assumed to qualify. Confirm any non-obvious product category with your broker or by consulting the current HTSUS.
• Intended to be used to relieve human suffering: The intended end use controls. Documentation of the humanitarian purpose will be critical to supporting the claim.

If your shipment does not meet every element of that description as of the entry date, this heading is not available. Do not claim 9903.05.91 based on a general impression that the goods are humanitarian in nature.

How the exemption works: rate structure and stacking

The rate column

The HTSUS general column for 9903.05.91 reads: "The duty provided in the applicable subheading." This is the hallmark of an exemption heading. It means the heading imposes no duty of its own. Whatever rate applies under the regular chapter 1 through 97 classification continues to apply. The Section 301 forced labor duty that would otherwise be added for covered goods is removed for entries that properly claim this heading.

What "stacking" looks like here

In a normal Section 301 forced labor scenario, a shipment of covered goods would carry two HTS lines on the entry: the base classification from chapters 1 through 97 and the Chapter 99 forced labor heading that adds the Section 301 surcharge. When 9903.05.91 is claimed instead of the forced labor duty heading, the exemption heading replaces the surcharge heading. The base classification line remains; the forced labor surcharge line does not appear. The result is that the importer pays only the chapter 1 through 97 duty rate, with no Section 301 forced labor addition.

Use our duty calculator to model the chapter 1 through 97 base rate for your specific commodity.

How 9903.05.91 appears on a customs entry

Chapter 99 codes are always secondary lines. On an ACE entry, 9903.05.91 rides alongside the primary classification from chapters 1 through 97. The primary line carries the commercial quantity and value; the Chapter 99 exemption line references that primary classification and signals the exemption claim.

Brokers should be careful to enter the heading correctly in ACE. A filing error on a Chapter 99 code can generate a CBP system error or, worse, result in the wrong duty treatment being applied. If a liquidation occurs at the wrong rate due to a filing or CBP error, a CBP protest under 19 USC 1514 is the formal mechanism for seeking correction.

Interaction with other trade provisions

UFLPA and forced labor enforcement

The Section 301 forced labor duty program is distinct from, but related in policy purpose to, the Uyghur Forced Labor Prevention Act (UFLPA). If your goods are subject to a UFLPA withhold or detention, claiming 9903.05.91 does not resolve that separate enforcement action. The UFLPA rebuttable presumption process is its own pathway. See our article on overcoming the UFLPA rebuttable presumption at CBP for that process.

Other Section 301 headings in the same block

The 9903.05.xx exemption headings each cover a distinct category of goods or circumstances. Do not assume that qualifying for one heading means qualifying for another. Review the full heading text for each code individually. For country-specific forced labor duty headings in the same program, see our articles on 9903.05.84 (Vietnam) and 9903.05.83 (Venezuela) for comparison.

Bond requirements

Exemption claims do not eliminate the need for a valid customs bond. Continuous bond sufficiency requirements apply regardless of whether an exemption heading reduces the duty owed. Confirm your bond coverage is adequate for the declared value of the shipment. Our overview of continuous bond requirements covers the key rules.

What importers should do

• Verify the heading text against your shipment. Confirm that the goods are physical donations, made by a person subject to U.S. jurisdiction, of a humanitarian category such as food, clothing, or medicine, and that documentation of the intended humanitarian end use exists before filing.
• Coordinate with your broker on ACE entry structure. 9903.05.91 must appear as a secondary Chapter 99 line alongside the correct chapter 1 through 97 classification; confirm both lines are filed accurately to avoid liquidation at the wrong rate.
• Retain supporting documentation. CBP may request evidence that the goods are genuine donations intended to relieve human suffering. Donation agreements, recipient organization records, and end-use certifications are the types of documents that can support an exemption claim. Confirm with your broker what CBP expects for your specific commodity and route.
• Check the current HTSUS for any updates. Tariff schedule provisions in Chapter 99 can be amended. Verify the current status of 9903.05.91 in the live HTSUS on hts.usitc.gov at the time of each entry, and consult CBP guidance at cbp.gov for any relevant CSMS messages.

Key references

• Harmonized Tariff Schedule of the United States (USITC): The authoritative source for HTS 9903.05.91 heading text and rate column.
• U.S. Customs and Border Protection (CBP): CBP guidance, CSMS messages, and entry processing information for Chapter 99 exemption claims.
• Federal Register: Search for Section 301 forced labor program notices and any amendments to the 9903.05.xx exemption headings.
• White House: Presidential proclamations and executive orders governing the Section 301 forced labor duty and exemption framework.
• 2026 Tariff Code Overview (CustomsGenius): Summary of Chapter 99 codes in effect for 2026 entries.
• 9903.05.85 Section 301 Forced Labor Transit Exemption Explained: Related exemption heading in the same program block.
• CBP Protest 19 USC 1514: Challenging Liquidation Decisions: How to correct a wrongly liquidated entry.
• UFLPA Rebuttable Presumption: How to Overcome It at CBP: The separate UFLPA enforcement process and how to respond.