9903.05.96: UK Exemption from Section 301 Forced Labor Duties

Key Points

• HTS 9903.05.96 is an exemption heading, not a duty: it signals that qualifying United Kingdom-origin goods are removed from the Section 301 forced labor duty otherwise applicable to their chapter 1-97 subheading.
• The heading covers articles the product of the United Kingdom, as specifically provided for in subdivision (j)(1) of U.S. note 52 to subchapter III of chapter 99.
• The column-one rate for 9903.05.96 is "the duty provided in the applicable subheading," meaning the importer pays only the normal chapter 1-97 rate, not any Section 301 forced labor surcharge.
• To benefit, the importer must affirmatively claim the heading on the entry; the exemption is not applied automatically by CBP.
• The scope of qualifying goods is defined by U.S. note 52(j)(1); confirm your specific product's eligibility against the current HTSUS text before filing.

On this page

1. What 9903.05.96 is and what program it belongs to
2. Scope: which goods and which country are covered
3. How the rate works, and what "the duty provided in the applicable subheading" means in practice
4. How 9903.05.96 appears on a customs entry alongside a chapter 1-97 line
5. How this heading stacks with other tariff provisions
6. What importers should do
7. Key references

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

HTS 9903.05.96 is a claim heading that exempts qualifying United Kingdom-origin goods from Section 301 forced labor duties. As of September 22, 2026, the official HTSUS heading text reads: "Articles the product of the United Kingdom, as provided for in subdivision (j)(1) of U.S. note 52 to this subchapter." The column-one rate is "the duty provided in the applicable subheading," meaning no additional Section 301 forced labor charge is imposed on covered goods. Importers of eligible UK goods must place this Chapter 99 heading on their entry to claim the exemption.

What 9903.05.96 is and what program it belongs to

The Section 301 forced labor tariff program imposes additional duties on certain goods linked to forced labor supply chains. Within that program, a series of exemption headings beginning at 9903.05.85 and continuing into the 9903.06 block identifies categories of goods or countries that are carved out from those additional duties.

9903.05.96 is one of those carve-out headings. It does not impose a tariff. It is a positive claim that, when properly entered, removes the Section 301 forced labor surcharge that would otherwise apply to the goods' chapter 1-97 classification. Think of it as an exemption certificate embedded in the tariff schedule: it tells CBP that the goods fall within a recognized exception.

The legal authority governing the scope of this exemption is U.S. note 52 to subchapter III of chapter 99 of the HTSUS. Subdivision (j)(1) of that note defines precisely which United Kingdom-origin articles qualify. You can read the current text of U.S. note 52 directly in the Harmonized Tariff Schedule on the USITC website.

For comparison, similar country-specific exemption headings exist for other trading partners. See the related articles on 9903.05.94 for Mexico and 9903.05.93 for Canada.

Scope: which goods and which country are covered

Country of origin

Only articles that are the product of the United Kingdom are eligible for this heading. Country of origin is determined under standard CBP rules. If your goods are manufactured in or substantially transformed in a country other than the United Kingdom, 9903.05.96 does not apply, even if the goods ship through the UK or are sold by a UK entity.

Product scope

Not every UK-origin article qualifies. Eligibility is limited to goods "as provided for in subdivision (j)(1) of U.S. note 52." That subdivision sets out the product conditions. The facts block for this article does not reproduce the full product list from subdivision (j)(1); confirm your specific HTS subheading falls within its scope by reading the current HTSUS text at hts.usitc.gov or by consulting your customs broker before filing.

How the rate works, and what "the duty provided in the applicable subheading" means in practice

The HTSUS general column rate for 9903.05.96 is: the duty provided in the applicable subheading.

This language means the goods are assessed only the rate shown in their regular chapter 1-97 classification. No extra Section 301 forced labor duty is added on top. The Chapter 99 heading is, in effect, a zero-increment line: it holds the place of the exemption claim without itself generating additional charges.

To be clear about what this means on a duty bill: if your chapter 1-97 subheading carries a 5% general rate, you pay 5%. The Section 301 forced labor surcharge that would otherwise be stacked on top is waived because you have claimed 9903.05.96.

If you are unsure what your base chapter 1-97 rate is, the CustomsGenius duty calculator can help you model your total landed cost.

How 9903.05.96 appears on a customs entry alongside a chapter 1-97 line

Chapter 99 codes never stand alone on an ACE entry. They ride as a second HTS line alongside the primary chapter 1-97 classification. For an entry claiming this exemption, the entry will show:

• Line 1: The chapter 1-97 subheading that describes the physical good (for example, a heading in chapters 1 through 97).
• Line 2: 9903.05.96, claimed as the applicable Chapter 99 special provision.

CBP reviews both lines together. The chapter 1-97 line determines the product description and base rate; the 9903.05.96 line communicates the forced labor exemption claim. Omitting the Chapter 99 line means the exemption is not claimed, and the Section 301 forced labor duty may be assessed as if no exception applies.

For a broader look at how Chapter 99 special provision codes interact with regular classifications, see the 2026 tariff code overview.

How this heading stacks with other tariff provisions

Claiming 9903.05.96 removes the Section 301 forced labor surcharge. It does not affect or displace other separately imposed duties. If the goods are also subject to antidumping or countervailing duties, those continue to apply independently. Any Section 232 or other Section 301 trade-action duties assessed under different chapter 99 headings and legal authorities are also separate.

Stacking issues can be complex. If your goods carry multiple Chapter 99 codes from different programs, verify that each claim is valid and that no provision overrides another. If there is uncertainty, raise it with your broker or confirm via the current HTSUS text. CBP protest rights under CBP's protest procedures exist if duties are assessed incorrectly after liquidation; see also the related article on CBP protest rights under 19 USC 1514.

Other product-based and humanitarian exemptions in the same program block may also be relevant depending on the nature of your goods. For example, see 9903.05.89 for pharmaceutical articles and 9903.05.91 for humanitarian donations.

What importers should do

• Verify product and country eligibility. Read subdivision (j)(1) of U.S. note 52 in the current HTSUS at hts.usitc.gov and confirm your goods are the product of the United Kingdom and fall within the defined product scope before claiming the heading.
• Claim the heading on every qualifying entry. Work with your broker to add 9903.05.96 as the Chapter 99 line on each ACE entry for eligible UK-origin goods. The exemption is not automatic.
• Review prior entries. If you imported eligible UK goods without claiming 9903.05.96 and paid Section 301 forced labor duties as a result, assess whether a protest or post-entry amendment is available. Use CBP protest procedures as a starting point.
• Maintain supporting records. Keep documentation establishing UK origin and product eligibility. Recordkeeping obligations under customs law are strict; see the related article on customs recordkeeping penalties under 19 USC 1509.

Key references

• Harmonized Tariff Schedule of the United States (USITC): The official source for HTS 9903.05.96 heading text and U.S. note 52, including subdivision (j)(1).
• U.S. Customs and Border Protection: CBP guidance on entry filing, classification, and special provision claims.
• Federal Register: Search for Section 301 forced labor program notices and any amendments to the exemption schedule.
• White House: Presidential proclamations and executive orders establishing or modifying the Section 301 forced labor program.
• 19 USC 2411 (Section 301 statutory authority), via Cornell LII: The underlying statute authorizing Section 301 trade actions.