9903.06.02: Cambodia Section 301 Forced Labor Exemption

Key Points

• HTS 9903.06.02 is a claim heading, not a duty: it exempts qualifying Cambodian products from Section 301 forced-labor-related duties rather than imposing any new charge.
• The heading applies to articles the product of Cambodia, as provided for in subdivision (j)(5)(i) of U.S. note 52 to subchapter III of Chapter 99.
• The rate listed in the HTSUS general column is "The duty provided in the applicable subheading," meaning the underlying Chapter 1-97 rate applies, with the forced-labor Section 301 layer removed for qualifying goods.
• Importers must affirmatively claim this heading on entry to receive the exemption; it does not apply automatically.
• Eligibility requirements and product scope are defined by U.S. note 52, subdivision (j)(5)(i): confirm current HTSUS text or consult a licensed broker before filing.

On this page

1. What 9903.06.02 is and why it matters
2. Products and country coverage
3. How the rate works: no added duty, underlying rate preserved
4. How 9903.06.02 appears on a customs entry
5. Interaction with other tariff provisions
6. What importers should do
7. Key references

HTS 9903.06.02 is an exemption heading under the Section 301 forced-labor framework. It allows importers of qualifying Cambodian products to avoid the forced-labor-related Section 301 duty layer that would otherwise apply. The code does not add a new duty; it removes one. Importers sourcing from Cambodia whose goods fall within subdivision (j)(5)(i) of U.S. note 52 to subchapter III of Chapter 99 must claim this heading on the relevant entry line to benefit from the exemption. All facts below reflect the HTSUS as of September 24, 2026.

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

What 9903.06.02 is and why it matters

Section 301 of the Trade Act of 1974 authorizes the United States Trade Representative to impose additional duties in response to unfair foreign trade practices. A subset of those additional duties targets goods produced using forced labor. The 9903.06 block of Chapter 99 codes represents exemptions from that forced-labor duty layer. Rather than paying the Section 301 forced-labor surcharge, importers who qualify and properly claim an exemption heading pay only the regular Chapter 1-97 duty on their goods.

9903.06.02 is the specific exemption heading for articles the product of Cambodia, as scoped by subdivision (j)(5)(i) of U.S. note 52 to subchapter III of Chapter 99. If your Cambodian merchandise qualifies under that note, claiming this heading on entry keeps your duty bill at the base Chapter 1-97 rate without the forced-labor Section 301 addition on top.

For comparison, parallel exemption headings exist for other origin countries, including 9903.06.01 for Malaysia and earlier-block headings such as 9903.05.97 for EU products and 9903.05.96 for UK products.

Products and country coverage

Country of origin: Cambodia

The heading is limited to merchandise whose country of origin is Cambodia for U.S. customs purposes. Origin is determined under CBP's standard substantial-transformation rules or, for textile and apparel articles, the tariff-shift rules. Simply shipping through Cambodia is not sufficient.

Product scope: U.S. note 52, subdivision (j)(5)(i)

The official HTSUS heading text reads: "Articles the product of Cambodia, as provided for in subdivision (j)(5)(i) of U.S. note 52 to this subchapter." The products that qualify are defined entirely by that note. Because the facts block is silent on which specific Chapter 1-97 subheadings are listed in subdivision (j)(5)(i), importers must consult the current HTSUS at hts.usitc.gov or confirm with a licensed customs broker before making a claim. Do not assume a product qualifies solely because it originates in Cambodia.

How the rate works: no added duty, underlying rate preserved

The HTSUS general column rate for 9903.06.02 reads: "The duty provided in the applicable subheading." This language is standard for exemption headings. It means:

• 9903.06.02 itself imposes zero additional duty.
• The importer pays the duty rate found in the Chapter 1-97 classification for the goods, nothing more.
• The forced-labor Section 301 surcharge that would otherwise attach to Cambodian goods of this type is waived for qualifying entries.

If the goods also carry other duty additions, such as a Section 232 or a different Section 301 rate for a separate unfair-trade action, those layers are separate and are not affected by this exemption. Confirm each layer independently against the current HTSUS.

How 9903.06.02 appears on a customs entry

Chapter 99 exemption headings ride alongside, not instead of, the Chapter 1-97 classification. On a CBP Form 7501 (or its ACE equivalent), an entry line for qualifying Cambodian goods will carry two HTS numbers:

1. The substantive Chapter 1-97 classification that describes the merchandise and sets the base duty rate.
2. 9903.06.02 as a secondary Chapter 99 code that signals the forced-labor exemption claim to CBP.

Both numbers must appear on the entry. Omitting 9903.06.02 when it applies means the system will not automatically grant the exemption, and the forced-labor duty may be assessed. Conversely, claiming it on ineligible goods is an entry error with potential penalty exposure. For a broader look at how Chapter 99 overlay codes work with base classifications, see the 2026 tariff code overview.

Entry-level errors in secondary duty codes are a common compliance gap. The article on harbor maintenance fee and merchandise processing fee entry errors illustrates how secondary-line mistakes can compound across an entry, a pattern that applies equally to Chapter 99 exemption codes.

Interaction with other tariff provisions

Other Section 301 actions

The forced-labor Section 301 framework is distinct from the product-specific Section 301 actions targeting goods from particular countries on trade-practice grounds. If your Cambodian goods are also subject to a separate Section 301 action with its own Chapter 99 code, that duty is not waived by 9903.06.02. Each action has its own heading and its own eligibility logic.

Section 232 duties

Section 232 duties on steel, aluminum, and other covered products are likewise independent. 9903.06.02 does not exempt merchandise from Section 232 surcharges. Check each applicable Chapter 99 code on its own merits.

Column 1 general rate and preferential programs

The "duty provided in the applicable subheading" language in 9903.06.02 refers to the Column 1 general rate or any preferential rate the importer is eligible to claim (for example, under a free trade agreement, GSP, or other program) for the Chapter 1-97 subheading. Claiming 9903.06.02 does not preclude also claiming a preferential rate on the Chapter 1-97 line, but eligibility for each must be established separately. Confirm this treatment in the current HTSUS or with a broker.

Related exemption headings for other countries

If your supply chain spans multiple countries that each have Section 301 forced-labor exemption headings, note that each country has its own code. For example, Malaysia uses 9903.06.01 and 9903.05.99, while CAFTA textile and apparel goods have 9903.05.95. Do not cross-apply country-specific headings.

What importers should do

• Verify product eligibility by reading subdivision (j)(5)(i) of U.S. note 52 in the current HTSUS at hts.usitc.gov before claiming 9903.06.02 on any entry.
• Confirm country-of-origin determinations for Cambodian goods through your customs broker, particularly for goods that underwent processing in multiple countries before export.
• Instruct your broker or ACE filer to include both the Chapter 1-97 classification and 9903.06.02 on each qualifying entry line; audit past entries to identify missed claims or erroneous claims that may need post-entry correction.
• Maintain documentation supporting the forced-labor-free supply chain, since CBP may request it during review of exemption claims under this framework.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov - Official source for HTS 9903.06.02 heading text and U.S. note 52, including subdivision (j)(5)(i).
• U.S. Customs and Border Protection, cbp.gov - CBP guidance on entry procedures, exemption claims, and ACE filing requirements.
• Federal Register, federalregister.gov - Notices and rules establishing and amending the Section 301 forced-labor duty framework and exemption headings.
• White House, whitehouse.gov - Presidential proclamations and executive orders related to Section 301 actions and trade enforcement.
• 19 U.S.C. 2411, law.cornell.edu - Statutory authority for Section 301 trade actions.
• 9903.06.01: Malaysia Section 301 Forced Labor Exemption - Parallel exemption heading for Malaysian products.
• 9903.05.95: CAFTA Textile and Apparel Exemption from Section 301 Forced Labor Duties - Exemption heading for CAFTA-origin textile and apparel goods.