9903.06.03: Cambodia Section 301 Forced Labor Exemption

Key Points

• 9903.06.03 is a Chapter 99 exemption heading, not a duty: it removes or reduces Section 301 forced-labor duties for qualifying articles that are the product of Cambodia.
• The heading itself carries no additional duty; the rate column reads "the duty provided in the applicable subheading," meaning only the underlying Chapter 1-97 duty applies when the exemption is properly claimed.
• Eligibility is controlled by U.S. Note 52, subdivision (j)(5)(ii), to Subchapter III of Chapter 99 of the HTSUS; every entry claiming the exemption must satisfy the conditions stated there.
• The heading rides alongside, not instead of, the regular Chapter 1-97 classification; both codes must appear on the entry summary.
• Facts in this article reflect the HTSUS as of September 24, 2026; verify current status in the live schedule or with your broker before filing.

On this page

1. What 9903.06.03 is and who needs to care
2. Program background: Section 301 forced labor duties and exemptions
3. Scope: which Cambodian articles qualify
4. Rate mechanics and how the exemption works
5. How 9903.06.03 appears on a customs entry
6. Interaction with other tariff provisions
7. What importers should do
8. Key references

HTS 9903.06.03 is a claim heading that exempts qualifying articles that are the product of Cambodia from Section 301 forced-labor duties. When properly declared on an entry, only the regular Chapter 1-97 duty rate applies; no additional Section 301 forced-labor charge is assessed on that line. Importers sourcing goods from Cambodia that would otherwise attract these duties, and their brokers, need to understand whether their specific products fall within subdivision (j)(5)(ii) of U.S. Note 52 and how to declare the heading correctly.

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

What 9903.06.03 is and who needs to care

Chapter 99 of the Harmonized Tariff Schedule of the United States is the home of temporary and special-purpose headings that modify duty treatment established elsewhere in the schedule. Codes in the 9903.06 block are exemption, exception, or claim headings within the Section 301 forced-labor program. They do not create new duties; they relieve importers from duties that would otherwise apply.

9903.06.03 specifically covers articles the product of Cambodia, as provided for in subdivision (j)(5)(ii) of U.S. note 52 to this subchapter. If you import goods from Cambodia and those goods would otherwise be subject to Section 301 forced-labor duties, this heading is your vehicle for claiming the exemption on the entry.

Importers who miss this heading and pay the full Section 301 forced-labor duty when they were eligible to claim the exemption have overpaid. Importers who claim it without meeting the conditions in U.S. Note 52(j)(5)(ii) face duty underpayment exposure. Both outcomes are costly, which is why understanding the heading precisely matters.

Program background: Section 301 forced labor duties and exemptions

The Section 301 forced-labor duty program imposes additional tariffs on goods from countries or supply chains associated with forced-labor practices, acting under the trade authority that governs Section 301 actions. Within that program, the HTSUS provides a structured set of exemption headings, beginning at 9903.05.85 and continuing through the 9903.06 block, that carve out specific countries, product categories, or other qualifying circumstances from those additional duties.

U.S. Note 52 to Subchapter III of Chapter 99 is the controlling legal text. Each subdivision of that note defines the precise conditions under which an exemption heading may be claimed. Subdivision (j)(5)(ii) is the operative provision for 9903.06.03. You can review the current text of the HTSUS, including U.S. Note 52, directly at hts.usitc.gov.

For related exemption headings covering other countries, see our articles on 9903.06.01 (Malaysia), 9903.05.99 (Malaysia), 9903.05.98 (Switzerland), 9903.05.97 (EU), 9903.05.96 (UK), and 9903.05.95 (CAFTA textile and apparel).

Scope: which Cambodian articles qualify

The heading text limits eligibility to articles that are: (1) the product of Cambodia, and (2) provided for in subdivision (j)(5)(ii) of U.S. Note 52. The HTSUS facts block available as of September 24, 2026, does not enumerate specific HTS subheadings within that subdivision in this summary; the full enumeration lives in the note itself.

To determine whether a specific product qualifies, you must:

• Confirm the good is classified under a Chapter 1-97 subheading that U.S. Note 52(j)(5)(ii) expressly covers.
• Confirm the good is the product of Cambodia under applicable country-of-origin rules.
• Satisfy any additional conditions stated in that subdivision, such as documentation or certification requirements, if any are imposed.

If the facts block for a specific product or subheading are silent on a condition, confirm the current scope directly in the live HTSUS or with a licensed customs broker. Do not assume scope based on analogous headings.

Rate mechanics and how the exemption works

The HTSUS general-column rate for 9903.06.03 is: the duty provided in the applicable subheading. This language is the standard formulation used for exemption headings in Chapter 99. It means that when 9903.06.03 is validly claimed, the importer pays only whatever rate applies under the regular Chapter 1-97 classification, with no Section 301 forced-labor adder on top.

9903.06.03 itself imposes zero additional duty. The exemption's value to the importer is the Section 301 forced-labor rate that is not collected, not a separate rate reduction.

How 9903.06.03 appears on a customs entry

Chapter 99 exemption headings do not replace the Chapter 1-97 classification; they ride alongside it. On an entry summary (CBP Form 7501), expect to see:

• Line 1: The regular Chapter 1-97 HTS subheading that classifies the merchandise (for example, a heading in Chapter 61 for an apparel product).
• Line 2 (or additional classification): 9903.06.03, declared to claim the forced-labor exemption for that line.

Both codes must be present. Filing only the Chapter 1-97 code without 9903.06.03 will not trigger the exemption; the system will assess whatever duties apply without the exemption. Filing 9903.06.03 for goods that do not qualify under U.S. Note 52(j)(5)(ii) creates a duty underpayment.

Brokers should confirm with their ACE filing software that the Chapter 99 exemption code is linked to the correct Chapter 1-97 line and that the entry type and value declarations are consistent. Common entry-level errors on duty-sensitive lines are detailed in our article on Harbor Maintenance Fee and Merchandise Processing Fee entry errors.

Interaction with other tariff provisions

Claiming 9903.06.03 addresses the Section 301 forced-labor duty specifically. It does not affect:

• The regular MFN (Column 1, General) duty rate under the Chapter 1-97 subheading, which remains payable.
• Any other Section 301 tariffs that may apply on separate grounds under different Chapter 99 codes.
• Section 232 tariffs, antidumping duties, countervailing duties, or other trade remedies that may apply to the same goods independently.
• The Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF), which are assessed on virtually all formal entries regardless of duty exemptions.

When multiple Chapter 99 codes apply to the same entry line, each must be declared separately and each interacts with the Chapter 1-97 rate according to its own program rules. Confirm with the current HTSUS and with a broker whether any other Chapter 99 headings apply to your Cambodian shipment before filing.

If you want to model the combined duty impact of your Chapter 1-97 rate plus any remaining applicable charges after claiming this exemption, our duty calculator is a useful starting point.

What importers should do

• Pull the current text of U.S. Note 52, subdivision (j)(5)(ii), from hts.usitc.gov and confirm your specific Chapter 1-97 subheading appears in the list of covered goods before claiming 9903.06.03 on any entry.
• Instruct your broker to declare both the regular Chapter 1-97 classification and 9903.06.03 on the same entry line for qualifying Cambodian merchandise, and verify the ACE transmission reflects both codes.
• Review past entries for Cambodian merchandise that may have been subject to Section 301 forced-labor duties without the exemption being claimed; if the heading was available and conditions were met, assess whether a prior disclosure or post-summary correction is warranted.
• Monitor cbp.gov and the Federal Register for any amendments to U.S. Note 52 that change the scope or conditions of subdivision (j)(5)(ii).

Key references

• Harmonized Tariff Schedule of the United States (USITC) - Official, continuously updated HTS, including Chapter 99 and U.S. Note 52 in full.
• U.S. Customs and Border Protection (CBP) - Entry filing guidance, CSMS messages, and ACE system information.
• Federal Register - Official notices and rules implementing or amending Section 301 forced-labor tariff actions.
• White House Proclamations and Executive Orders - Proclamations and orders establishing or modifying the Section 301 forced-labor program.
• 9903.06.01: Malaysia Section 301 Forced Labor Exemption - Companion article on the parallel Malaysia exemption heading in the same 9903.06 block.
• 2026 Tariff Code Overview - Summary of major Chapter 99 codes and programs in effect for 2026.