9903.05.98: Switzerland Exemption from Section 301 Forced Labor Duties

Key Points

• 9903.05.98 is an exemption claim heading, not a duty: it removes or reduces Section 301 forced labor charges for qualifying Swiss-origin articles, and it carries no additional duty of its own.
• The HTSUS general column rate for 9903.05.98 reads "The duty provided in the applicable subheading," meaning the underlying Chapter 1-97 rate applies, but the Section 301 forced labor increment is relieved.
• Coverage is defined by subdivision (j)(3) of U.S. note 52 to Subchapter III of Chapter 99; your goods must satisfy that subdivision's specific product and country criteria to claim this heading.
• The heading applies to articles that are the product of Switzerland; country of origin must be Switzerland, not merely transshipped through it.
• 9903.05.98 is one of a series of exemption headings beginning at 9903.05.85 within the Section 301 forced labor framework; similar country- and product-specific exemptions exist for other origins.

On this page

1. What 9903.05.98 is and what program created it
2. How this heading interacts with the HTSUS rate structure
3. Scope: products and country of origin
4. How the exemption stacks with other tariff provisions
5. How 9903.05.98 appears on a customs entry
6. What importers should do
7. Key references

HTS 9903.05.98 is a Chapter 99 exemption claim heading within the Section 301 forced labor tariff program. It does not impose a duty; it is the mechanism by which qualifying articles that are the product of Switzerland are relieved from Section 301 forced labor duties that would otherwise apply. The rate listed in the HTSUS general column, "The duty provided in the applicable subheading," confirms that only the normal Chapter 1-97 rate governs, with the forced labor increment removed. As of September 23, 2026, this is the operative text of the heading.

The links in this article go to primary documents: the official HTSUS, Federal Register notices, and relevant agency pages themselves. Read the source.

What 9903.05.98 is and what program created it

Section 301 of the Trade Act of 1974 gives the executive branch authority to impose additional duties on goods from countries found to engage in unfair trade practices, including the use of forced labor. Within that framework, a set of exemption headings, running from 9903.05.85 onward and continuing into the 9903.06 block, was created to carve out specific goods or origins where the forced labor duty should not apply.

9903.05.98 is one of those carve-out headings. Its official text in the HTSUS reads: "Articles the product of Switzerland, as provided for in subdivision (j)(3) of U.S. note 52 to this subchapter." That language tells you three things immediately: the origin must be Switzerland, the legal gateway is subdivision (j)(3) of U.S. note 52, and the heading confers an exemption rather than a charge.

For the parallel exemption headings covering other origins and product categories, see the related articles on 9903.05.94 (Mexico), 9903.05.93 (Canada), 9903.05.92 (informational materials), 9903.05.91 (humanitarian donations), 9903.05.90, and 9903.05.89 (pharmaceutical articles).

How this heading interacts with the HTSUS rate structure

The HTSUS general column rate for 9903.05.98 is: "The duty provided in the applicable subheading." This phrasing is standard for Chapter 99 exemption headings. It means:

• The importer pays whatever rate the underlying Chapter 1-97 classification carries, including any other applicable Chapter 99 surcharges that are not relieved by this heading.
• The Section 301 forced labor component specifically is what this heading removes or reduces.
• No separate, additional duty is assessed under 9903.05.98 itself.

If you are uncertain which other Chapter 99 provisions might still layer on top, confirm the full duty stack with your broker or in the current HTSUS on the USITC site. The facts block for this heading is silent on interactions with unrelated Chapter 99 programs, so do not assume this heading clears everything beyond the forced labor duty.

Scope: products and country of origin

Country of origin

The heading is limited to articles that are the product of Switzerland. Country of origin for this purpose follows the standard CBP substantial transformation analysis applied to the underlying goods. Transshipment through Switzerland from another country does not satisfy the requirement. If your goods originate in a third country and are merely shipped via Switzerland, 9903.05.98 does not apply.

Product scope defined by U.S. note 52, subdivision (j)(3)

The exact product scope is not listed in the heading text itself; it is defined by subdivision (j)(3) of U.S. note 52 to Subchapter III of Chapter 99. That note is the authoritative list of which articles qualify. You must read subdivision (j)(3) directly in the HTSUS to determine whether your specific goods are covered. The HTSUS is maintained at hts.usitc.gov. If your HTS classification does not appear in subdivision (j)(3), you cannot claim 9903.05.98, even if your goods originate in Switzerland.

Because the facts block does not reproduce the full text of subdivision (j)(3), the article cannot enumerate every covered product here. Confirm the list in the current HTSUS or with a licensed customs broker.

How the exemption stacks with other tariff provisions

Chapter 99 exemption headings like 9903.05.98 sit on top of the normal Chapter 1-97 classification but operate as a relief mechanism, not an additional charge. The practical stacking picture looks like this:

• Chapter 1-97 line: Provides the base rate (MFN/general, special, or column 2, depending on origin and any applicable trade agreements).
• 9903.05.98 claim line: Relieves the Section 301 forced labor duty increment for qualifying Swiss-origin goods. No additional duty is added by this line.
• Other Chapter 99 provisions: Unrelated surcharges (for example, Section 232 steel or aluminum duties if applicable to your goods) are not addressed by 9903.05.98. Check each separately.

Switzerland has its own preferential trade relationship context with the United States. Whether a separate free trade agreement or preferential program applies to your goods is a question to confirm in the current HTSUS or with your broker; the facts block for 9903.05.98 does not speak to that.

How 9903.05.98 appears on a customs entry

In ACE, a Chapter 99 exemption heading like 9903.05.98 is reported as a second HTS line on the entry summary, riding alongside the primary Chapter 1-97 classification. The two lines together tell CBP: here is the normal classification, and here is the authority by which the Section 301 forced labor duty is relieved for this shipment.

Getting the entry right requires that both lines are present and consistent. A missing 9903.05.98 line means CBP has no signal to relieve the forced labor duty and may assess it. A wrongly claimed 9903.05.98 line, where the goods do not actually satisfy subdivision (j)(3) or do not originate in Switzerland, exposes the importer to a duty underpayment and potential penalties.

For background on how CBP reviews entry data and what audit exposure looks like, see What Does an AI Audit of ACE Entry Data Actually Produce?. For recordkeeping obligations that accompany any duty relief claim, see the article on Customs Recordkeeping Penalties under 19 USC 1509.

If you believe a past entry was assessed the Section 301 forced labor duty when 9903.05.98 should have applied, the standard remedy is a protest under 19 USC 1514. See the related article on CBP Protest 19 USC 1514: Challenging Liquidation Decisions for the procedural framework.

What importers should do

• Verify your goods appear in subdivision (j)(3) of U.S. note 52 in the current HTSUS at hts.usitc.gov before claiming 9903.05.98 on any entry; do not assume Swiss origin alone is sufficient.
• Confirm country of origin documentation establishes Switzerland as the origin under CBP's substantial transformation standard, and retain those records as required under 19 USC 1509.
• Review open or unliquidated entries where the Section 301 forced labor duty was assessed on Swiss-origin goods that may qualify; file a protest under 19 USC 1514 within the applicable time limit if relief was not claimed.
• Instruct your broker explicitly to include 9903.05.98 as the second HTS line on qualifying entry summaries, and audit a sample of recent entries to confirm the line was not omitted.

Key references

• HTSUS, hts.usitc.gov: The official Harmonized Tariff Schedule, including Chapter 99, U.S. note 52, and subdivision (j)(3) defining the product scope for 9903.05.98.
• CBP.gov: U.S. Customs and Border Protection, source for CSMS messages, ACE filing guidance, and country-of-origin rulings.
• Federal Register, federalregister.gov: Source for Federal Register notices establishing and modifying Section 301 forced labor tariff provisions.
• White House, whitehouse.gov: Source for presidential proclamations and executive orders related to Section 301 trade actions.
• 19 USC 2411, law.cornell.edu: The statutory authority for Section 301 trade actions.
• CBP Protest 19 USC 1514: Challenging Liquidation Decisions: How to seek refund of duties assessed in error.
• Customs Recordkeeping Penalties 19 USC 1509: Recordkeeping obligations tied to duty relief claims.