9903.05.95: CAFTA Textile and Apparel Exemption from Section 301 Forced Labor Duties

Key Points

• HTS 9903.05.95 is a claim heading, not a duty: it exempts qualifying textile and apparel articles from Section 301 forced labor duties, adding no additional charge of its own.
• The exemption covers goods that are products of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras, or Nicaragua, as specified in subdivision (i) of U.S. Note 52 to Chapter 99.
• When 9903.05.95 applies, the duty owed is the rate provided in the applicable underlying subheading (chapters 1 through 97), not a separate Chapter 99 rate.
• To claim the exemption, importers must report 9903.05.95 alongside the regular chapter 1-97 HTS line on the entry summary.
• All information in this article reflects the HTSUS as of September 22, 2026; confirm current applicability in the live schedule or with your broker.

On this page

1. What HTS 9903.05.95 is and what it does
2. Affected products and country scope
3. How the rate works: no additional duty
4. How Section 301 forced labor duties interact with this heading
5. How to claim the exemption on an entry
6. What importers should do
7. Key references

HTS 9903.05.95 is an exemption heading under the Section 301 forced labor tariff program. It identifies textile and apparel articles that are products of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras, or Nicaragua, and removes those goods from the forced labor duty otherwise imposed under the program. The underlying duty from the regular tariff schedule still applies; 9903.05.95 itself adds nothing. Importers sourcing apparel or textiles from those six countries should evaluate whether this heading belongs on every entry.

The links in this article go to primary documents: the official harmonized tariff schedule, CBP guidance pages, and government source material. Read the source.

What HTS 9903.05.95 is and what it does

Chapter 99 of the Harmonized Tariff Schedule of the United States contains temporary and special-program provisions that ride alongside a good's permanent chapter 1-97 classification. Most Chapter 99 codes impose an additional duty. HTS 9903.05.95 works in the opposite direction: it is an exemption, exception, or claim heading within the Section 301 forced labor program.

The official heading text reads: "Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (i) of U.S. note 52 to this subchapter." Subdivision (i) of U.S. Note 52 to Chapter 99 defines the precise conditions an importer must satisfy to use this heading. That note is the controlling legal authority and should be read in full before any entry is filed.

Other exemption headings in the same program cover different categories of goods or different countries. For comparison, see the related articles on 9903.05.94 for Mexico and 9903.05.93 for Canada.

Affected products and country scope

Product coverage

The heading covers articles of textiles or apparel. That phrase tracks the ordinary meaning used throughout the HTSUS: woven and knit fabrics, made-up textile articles, and garments classified anywhere in chapters 50 through 63, as well as textile-containing goods that CBP treats as apparel. If a product does not fall within the textiles-or-apparel universe, 9903.05.95 is not the correct exemption heading to use.

Check the 2026 tariff code overview for a broader picture of how Chapter 99 overlays are structured this year.

Country scope

The six countries listed in the heading are:

• Costa Rica
• Dominican Republic
• El Salvador
• Guatemala
• Honduras
• Nicaragua

Country of origin for tariff purposes is determined under CBP's substantial-transformation rules. A garment assembled in one of these countries from third-country fabric is not automatically a product of that country for duty purposes. Confirm origin before claiming the exemption. If your goods originate in a country not on this list, a different exemption heading, or none at all, may apply. The facts block is silent on any origin-rule safe harbor specific to this heading, so confirm with a licensed customs broker.

How the rate works: no additional duty

The HTSUS general column rate for 9903.05.95 reads: "The duty provided in the applicable subheading." That language means the heading itself imposes zero additional duty. An importer claiming this exemption owes only whatever rate the underlying chapter 1-97 subheading carries, whether that is ad valorem, specific, compound, or free.

This distinguishes 9903.05.95 sharply from punitive Chapter 99 overlays such as Section 301 duty headings on Chinese-origin goods, which stack an additional percentage on top of the column 1 rate. Here, the Chapter 99 line is a shield, not a surcharge.

Use the duty calculator to model total landed costs once you have identified the correct chapter 1-97 subheading and its applicable rate.

How Section 301 forced labor duties interact with this heading

The broader Section 301 forced labor tariff program imposes additional duties on certain imports tied to forced labor concerns. The 9903.05.85-onward and 9903.06 block of headings within that program function as exemptions or carve-outs, identifying goods or origins that are not subject to those additional duties.

HTS 9903.05.95 is one such carve-out. A textile or apparel article from one of the six listed countries that would otherwise fall under the Section 301 forced labor duty is instead covered by this exemption heading, meaning the forced labor duty does not apply to it. The practical effect is that the importer's duty bill reflects only the regular tariff rate.

Importers handling pharmaceutical goods should note that a separate exemption heading, 9903.05.89, governs that category. Humanitarian donations are addressed under 9903.05.91. The program's general exemption structure is explained in the 9903.05.90 article.

How to claim the exemption on an entry

Dual-line reporting

Chapter 99 exemption headings do not replace the chapter 1-97 classification; they accompany it. On an ACE entry summary, the importer or broker reports both lines:

• Line 1: the permanent HTS subheading from chapters 1-97 (for example, a specific heading in chapter 61 or 62 for apparel).
• Line 2: 9903.05.95 as the Chapter 99 overlay, signaling to CBP that the Section 301 forced labor exemption is being claimed.

Omitting the Chapter 99 line means the exemption is not claimed, and CBP may assess the forced labor duty on liquidation. Conversely, claiming the heading for goods that do not qualify under subdivision (i) of U.S. Note 52 creates a misclassification risk.

Documentation and note 52 compliance

Subdivision (i) of U.S. Note 52 sets out the substantive requirements for the exemption. The facts block does not reproduce the full text of that subdivision; consult the live HTSUS to read the exact conditions. Maintain records that support both the origin determination and any other conditions the note imposes. Strong recordkeeping is especially important if CBP queries the entry during a post-entry audit. For a detailed look at customs recordkeeping obligations, see the article on customs recordkeeping penalties under 19 USC 1509.

Protest posture

If CBP liquidates an entry without the exemption and assesses forced labor duties, importers have the right to challenge that liquidation through the protest process under 19 USC 1514. File within the applicable protest deadline. For background on that process, see the article on CBP protests under 19 USC 1514.

What importers should do

• Verify origin: confirm that the goods are products of one of the six listed countries under CBP's applicable rules of origin before claiming 9903.05.95 on any entry.
• Read U.S. Note 52(i) in the live HTSUS at hts.usitc.gov to confirm all substantive conditions are met; do not rely solely on the heading text.
• Report both the chapter 1-97 subheading and 9903.05.95 on every qualifying entry summary in ACE, and retain documentation supporting the claim through the applicable statute-of-limitations period.
• If an entry has already liquidated without the exemption and forced labor duties were assessed, evaluate whether a timely protest under 19 USC 1514 is appropriate.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov - Official HTSUS including HTS 9903.05.95 heading text and U.S. Note 52 to Chapter 99.
• U.S. Customs and Border Protection, cbp.gov - CBP guidance on entry filing, classification, and program administration.
• Federal Register, federalregister.gov - Notices and rules relating to the Section 301 forced labor tariff program.
• White House, whitehouse.gov - Executive orders and proclamations establishing or modifying Section 301 forced labor measures.
• 19 USC 1514, law.cornell.edu - Statutory authority for CBP protest of liquidation decisions.
• 19 USC 1509, law.cornell.edu - Recordkeeping requirements for customs entries.
• 9903.05.90: Section 301 Forced Labor Exemption Explained - Overview of the program's general exemption structure.
• 9903.05.94: Mexico Exemption from Section 301 Forced Labor Duties - Parallel exemption heading for Mexico-origin goods.
• 9903.05.93: Canada Exemption from Section 301 Forced Labor Duties - Parallel exemption heading for Canada-origin goods.