9903.05.92: Informational Materials Exemption from Section 301 Forced Labor Duties

Key Points

• HTS 9903.05.92 is an exemption heading within the Section 301 forced labor duty program: it carries no duty of its own and instead shields qualifying goods from the additional Section 301 forced labor duties.
• The heading covers a broad range of informational materials, including publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD-ROMs, artworks, and news wire feeds.
• When the exemption applies, the duty owed is simply "the duty provided in the applicable subheading," meaning the ordinary Chapter 1-97 rate with no Section 301 forced labor surcharge added on top.
• The exemption must be claimed on the entry by reporting 9903.05.92 as a secondary Chapter 99 classification line alongside the primary Chapter 1-97 classification for the goods.
• Because facts on authority names, proclamation numbers, and specific effective dates are not contained in the facts block for this heading, confirm the controlling legal authority and any program-level dates in the current HTSUS or with your broker.

On this page

1. What 9903.05.92 is and why it matters
2. What goods the heading covers
3. How the exemption works: rates and duty treatment
4. How to claim 9903.05.92 on a customs entry
5. Interaction with other tariff provisions
6. What importers should do
7. Key references

HTS 9903.05.92 is a claim heading in the Section 301 forced labor exemption block (the 9903.05.85-onward and 9903.06 series). Importers whose goods fall within its scope report this code alongside their regular Chapter 1-97 classification to avoid the additional Section 301 forced labor duties that would otherwise apply. The facts below are current as of September 21, 2026. The links in this article go to the primary documents: the official tariff schedule, CBP guidance pages, and government publications themselves. Read the source.

What 9903.05.92 is and why it matters

Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS) contains temporary and special-program provisions that ride alongside a product's permanent Chapter 1-97 classification. Most Chapter 99 codes impose an additional duty. The 9903.05.85-and-above block works differently: these are exemption or exception headings that remove or reduce forced labor-related Section 301 duties for goods meeting specific criteria.

9903.05.92 is one such exemption. It does not create a tax; it cancels one. An importer who correctly claims it on an entry pays only the standard Chapter 1-97 rate, not the Section 301 forced labor surcharge that the broader program would otherwise impose on covered goods from covered origins.

For context on related exemption headings in the same block, see the companion articles on 9903.05.91 (humanitarian donations), 9903.05.90, 9903.05.89 (pharmaceutical articles), and 9903.05.85 (transit exemption).

What goods the heading covers

The official HTSUS heading text for 9903.05.92 reads:

Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds.

Several practical points flow from that language:

• "Including but not limited to" signals that the list is illustrative, not exhaustive. An article that is functionally an informational material but does not appear on the list may still qualify, though CBP would scrutinize the claim.
• The heading spans physical and digital-carrier formats: print publications sit alongside microfiche, compact disks, CD-ROMs, and tapes.
• Artworks are expressly included, which is notable given that artworks are classified across many different Chapter 1-97 subheadings.
• News wire feeds appear on the list, covering electronically transmitted journalistic content delivered on physical media or as a defined commercial product.
• The heading does not, on its face, restrict by country of origin, but whether a shipment is even subject to the underlying Section 301 forced labor duties in the first place depends on origin and product scope rules set elsewhere in the HTSUS. Confirm those predicate conditions in the current HTSUS or with your broker.

How the exemption works: rates and duty treatment

The HTSUS general column rate for 9903.05.92 is: the duty provided in the applicable subheading.

That language is the mechanism of the exemption. It directs the entry to pay whatever the ordinary Chapter 1-97 subheading rate is, and nothing more. The Section 301 forced labor surcharge that would otherwise be layered on top is not applied when this heading is validly claimed. In practical terms:

• Identify the product's correct Chapter 1-97 subheading and its general column rate (for example, a standard ad valorem or specific duty).
• Report 9903.05.92 as the secondary Chapter 99 line on the entry.
• The entry liquidates at the Chapter 1-97 rate only, without the forced labor surcharge.

If the Chapter 1-97 subheading itself has a zero rate or a preferential rate under a trade agreement or other program, those treatments apply in the normal way. The exemption heading does not disturb other duty-reduction programs; it simply removes the Section 301 forced labor layer.

Use the CustomsGenius duty calculator to model the net duty bill once the exemption is applied against your Chapter 1-97 base rate.

How to claim 9903.05.92 on a customs entry

Chapter 99 exemption headings are claimed, not automatically applied. The importer or broker must affirmatively report 9903.05.92 on the CBP entry in the Automated Commercial Environment (ACE) as a secondary HTS line. The process in brief:

1. Classify correctly in Chapter 1-97 first. The Chapter 99 line supplements, not replaces, the primary classification. Both lines must appear on the entry.
2. Verify that the goods are informational materials under the heading text. Document the basis for the claim in your import file.
3. Confirm the predicate conditions. The exemption only matters if the goods would otherwise be subject to the Section 301 forced labor duties. If those duties do not apply to the shipment in the first place, no Chapter 99 claim is needed. Confirm origin and product scope in the HTSUS or through CBP guidance.
4. Retain supporting documentation. CBP may request evidence that the articles qualify as informational materials. Invoices, product descriptions, content samples, and licensing agreements can all be relevant. Adequate recordkeeping is required under 19 U.S.C. 1508 and 1509. See also the related article on customs recordkeeping penalties under 19 U.S.C. 1509.

If an entry was already filed and liquidated without the 9903.05.92 claim, and you believe the goods qualified, a protest under 19 U.S.C. 1514 may be available. See the companion article on CBP protests under 19 U.S.C. 1514 for the mechanics.

Interaction with other tariff provisions

Stacking with Section 301 and other Chapter 99 duties

The Section 301 forced labor program sits within a larger landscape of Section 301 tariffs. Not all Section 301 duties are forced-labor-based; some arise from separate investigations and carry their own Chapter 99 codes (for example, the 9903.88-series codes). The 9903.05.92 exemption addresses only the forced labor category. If a product is also subject to a separate Section 301 tariff action unrelated to forced labor, that separate duty is not removed by this heading. Confirm whether any other Chapter 99 surcharges apply to your goods by reviewing the full HTSUS Chapter 99 schedule at hts.usitc.gov.

UFLPA and the forced labor presumption

The Section 301 forced labor duty program and the Uyghur Forced Labor Prevention Act (UFLPA) rebuttable presumption are distinct legal regimes. Claiming 9903.05.92 for duty purposes does not resolve a UFLPA detention or satisfy the UFLPA rebuttal standard. Those are separate tracks. See the article on overcoming the UFLPA rebuttable presumption at CBP for guidance on that process.

Trade agreement preferential rates

If the goods qualify for a preferential duty rate under a free trade agreement or other program, the Chapter 1-97 rate that 9903.05.92 points to may already be zero or reduced. The exemption heading does not interfere with preferential rate claims, but both the FTA claim and the Chapter 99 exemption must be properly asserted on the entry.

What importers should do

• Check whether your goods are subject to the underlying forced labor duties before assuming this exemption is needed. Review the current Chapter 99 HTSUS at hts.usitc.gov and confirm the origin and product-scope conditions with your broker.
• Claim 9903.05.92 explicitly on the ACE entry as a secondary Chapter 99 line if your informational-material goods are otherwise subject to the Section 301 forced labor surcharge. Do not expect the exemption to be applied automatically.
• Build a documentation file for each shipment claiming this exemption: product descriptions, invoices, and any content samples that demonstrate the articles are informational materials within the meaning of the heading text.
• Review past entries for goods that may have qualified but were filed without the exemption claim. If within the protest window under 19 U.S.C. 1514, a protest may recover the overcharged duties. See the CBP protest article for deadlines and mechanics.

Key references

• Harmonized Tariff Schedule of the United States (HTSUS), hts.usitc.gov - Official schedule; verify 9903.05.92 heading text, scope notes, and all predicate Chapter 99 conditions here.
• U.S. Customs and Border Protection, cbp.gov - CBP guidance, CSMS messages, and entry-filing instructions for Chapter 99 claims.
• Federal Register, federalregister.gov - Search for Section 301 forced labor program notices and any amendments to the exemption block.
• White House, whitehouse.gov - Presidential proclamations and executive orders establishing or modifying the Section 301 forced labor duty program.
• 19 U.S.C. 1508, law.cornell.edu - Recordkeeping obligations for importers.
• 9903.05.91: Humanitarian Donations Exemption from Section 301 Forced Labor Duties - Companion exemption heading for humanitarian donation articles.
• UFLPA Rebuttable Presumption: How to Overcome It at CBP - Separate but related forced labor compliance track.
• CBP Protest 19 USC 1514: Challenging Liquidation Decisions - Mechanics for recovering duties on entries filed without the exemption claim.
• 2026 Tariff Code Overview, CustomsGenius - Program-level context for Chapter 99 codes in 2026.