9903.06.04: Guatemala Section 301 Forced Labor Exemption

Key Points

• HTS 9903.06.04 is an exemption claim heading, not a duty-adding heading: it removes or reduces Section 301 forced labor duties for qualifying articles from Guatemala.
• The heading covers articles the product of Guatemala as provided for in subdivision (j)(6)(i) of U.S. note 52 to Subchapter III of Chapter 99 of the HTSUS.
• The rate listed in the general column is simply "the duty provided in the applicable subheading," meaning no additional duty is imposed by this heading itself.
• To claim the exemption, importers must report 9903.06.04 as a secondary Chapter 99 line alongside the primary Chapter 1 through 97 classification on the entry.
• Eligibility and exact product scope are defined in U.S. note 52(j)(6)(i); confirm the current text in the official HTSUS before filing any entry.

On this page

1. What 9903.06.04 is and what program created it
2. Scope: which goods and which country qualify
3. Rate and duty mechanics
4. How the heading appears on a customs entry
5. Interaction with other tariff provisions
6. What importers should do
7. Key references

HTS 9903.06.04 is the exemption heading that allows qualifying articles from Guatemala to avoid or receive a reduction of the Section 301 forced labor duties otherwise applicable under the 9903.06 block. As of September 24, 2026, the heading carries no duty of its own: the general column rate reads "the duty provided in the applicable subheading," signaling that this is a claim or exception heading, not a new charge. Importers sourcing covered Guatemalan goods must understand how to claim this heading on entry and how it interacts with the underlying Chapter 1 through 97 duty and other overlapping tariff programs.

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

What 9903.06.04 is and what program created it

The Section 301 forced labor tariff program imposes additional duties on goods from countries or sectors where forced labor concerns have been identified. Within that framework, Congress and the U.S. Trade Representative have provided certain exemption or exception headings, running from 9903.05.85 onward and through the 9903.06 block, that carve out eligible goods from those additional duties.

HTS 9903.06.04 sits inside that exemption block. Its official heading text reads: "Articles the product of Guatemala, as provided for in subdivision (j)(6)(i) of U.S. note 52 to this subchapter." The legal authority and precise product scope are contained in U.S. note 52 to Subchapter III of Chapter 99, which governs the entire Section 301 forced labor program architecture. Consult the current HTSUS at hts.usitc.gov for the full text of U.S. note 52(j)(6)(i).

For context on how similar exemption headings work for other countries, see our articles on 9903.06.01 for Malaysia and 9903.05.95 for CAFTA textile and apparel goods.

Scope: which goods and which country qualify

Country of origin

The heading applies exclusively to articles that are the product of Guatemala. Country of origin for customs purposes follows the substantial transformation test or, for textile and apparel goods, specific tariff shift and fiber-forward rules. An article that merely transits Guatemala or undergoes only minimal operations there will not qualify. Confirm origin determinations with your broker before claiming this heading.

Product scope

Not every Guatemalan product falls under 9903.06.04. Eligibility is limited to goods described in subdivision (j)(6)(i) of U.S. note 52. The HTSUS is the authoritative source for that subdivision's exact product list. If your good is not enumerated in (j)(6)(i), this heading does not apply and the underlying Section 301 forced labor duty, if any, would remain in force. Check the official schedule or verify with a licensed customs broker to confirm product coverage.

Rate and duty mechanics

The general column rate for 9903.06.04 is stated as "the duty provided in the applicable subheading." This language is characteristic of exemption and exception headings throughout Chapter 99: the heading itself imposes no incremental duty. Instead, it signals to CBP that the goods are relieved of the Section 301 forced labor surcharge that would otherwise apply, and that only the normal Chapter 1 through 97 column 1 general rate (plus any other legitimately applicable additional duties) is owed.

Do not misread the rate language as meaning "pay whatever the base chapter rate is plus the forced labor rate." The point of claiming 9903.06.04 is precisely to avoid the forced labor additional duty for qualifying Guatemalan goods.

How the heading appears on a customs entry

Chapter 99 exemption headings like 9903.06.04 function as secondary lines on a CBP entry. Every entry must still carry a primary classification in Chapters 1 through 97 that reflects the good's commercial identity and establishes the base duty rate. The Chapter 99 line rides alongside it to claim the program benefit.

In practice, the entry will show:

• Line 1: The Chapter 1 through 97 HTS number (for example, a textile subheading), with its column 1 general rate and applicable MPF and HMF.
• Line 2: 9903.06.04, with the rate field reflecting "the duty provided in the applicable subheading," effectively claiming the forced labor exemption.

Omitting the secondary 9903.06.04 line when it applies could result in overpayment of duties if a forced labor surcharge has been assessed on the primary heading. Conversely, claiming it incorrectly can trigger a CBP review. For common entry-line errors that affect duty calculations, see our article on Harbor Maintenance Fee and Merchandise Processing Fee entry errors.

Interaction with other tariff provisions

Base chapter duties

Claiming 9903.06.04 does not eliminate the column 1 general rate from the primary Chapter 1 through 97 subheading. The importer still owes that base duty unless another exemption or preferential program (such as a free trade agreement) independently reduces it to zero.

Other Section 301 or Section 232 duties

Guatemala-origin goods may also be subject to other additional duties unrelated to the forced labor program, such as Section 232 tariffs on steel or aluminum derivatives. HTS 9903.06.04 addresses only the Section 301 forced labor component. Other surcharges must be evaluated separately under their own Chapter 99 headings and legal authorities. For an example of how overlapping Chapter 99 programs interact, see our article on Section 232 pharma tariffs and zero-rate specialty drug lists.

Preferential tariff programs

If the Guatemalan goods are eligible for a preferential duty rate under a separate trade program, that preference applies at the Chapter 1 through 97 line. The 9903.06.04 claim operates independently on the forced labor component. Verify the interaction of all applicable programs on each entry.

What importers should do

• Verify product coverage in U.S. note 52(j)(6)(i): Pull the current HTSUS text at hts.usitc.gov and confirm your specific goods are enumerated in subdivision (j)(6)(i) before claiming 9903.06.04 on any entry.
• Document Guatemala origin rigorously: Maintain records sufficient to establish that each shipment is the product of Guatemala under CBP's country-of-origin rules; a supplier declaration alone is rarely sufficient for enforcement purposes.
• File the secondary Chapter 99 line on every qualifying entry: Work with your licensed customs broker to ensure 9903.06.04 appears as a correctly coded secondary line whenever your goods qualify, and audit past entries to identify any unclaimed exemptions or erroneous claims.
• Monitor HTSUS amendments and CBP guidance: Exemption headings in the 9903.06 block can be modified, extended, or narrowed. Subscribe to CBP CSMS messages and check the HTSUS regularly for updates to U.S. note 52.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov): Official text of HTS 9903.06.04 and U.S. note 52 to Subchapter III of Chapter 99.
• U.S. Customs and Border Protection (cbp.gov): CBP guidance, CSMS messages, and entry-filing requirements for Chapter 99 secondary lines.
• Federal Register (federalregister.gov): Notices and determinations establishing and amending the Section 301 forced labor exemption program.
• White House (whitehouse.gov): Presidential proclamations and executive orders related to the Section 301 forced labor tariff architecture.
• 9903.06.01: Malaysia Section 301 Forced Labor Exemption: Parallel exemption heading for Malaysian goods, useful for understanding the 9903.06 block structure.
• 9903.05.95: CAFTA Textile and Apparel Exemption from Section 301 Forced Labor Duties: Related CAFTA-region exemption heading relevant to Central American supply chains.