9903.06.05: Guatemala Section 301 Forced Labor Exemption

Key Points

• HTS 9903.06.05 is a claim heading, not a duty: it exempts qualifying articles from Guatemala from a Section 301 forced labor surcharge, carrying no additional duty of its own.
• The heading applies to articles the product of Guatemala, as provided for in subdivision (j)(6)(ii) of U.S. note 52 to subchapter III of Chapter 99.
• The rate listed in the general column of the HTSUS is "the duty provided in the applicable subheading," meaning your duty liability is determined by the underlying Chapter 1-97 classification, not by this heading.
• To benefit from this exemption, importers must claim 9903.06.05 as a secondary line on the entry alongside the primary Chapter 1-97 HTS number.
• The scope of goods that qualify is defined by U.S. note 52(j)(6)(ii); confirm coverage for your specific product against the current HTSUS before filing.

On this page

1. What HTS 9903.06.05 is and what program created it
2. Scope: which goods and which country qualify
3. How the rate works: no added duty, just a claim
4. How 9903.06.05 appears on a customs entry
5. Interaction with other tariff provisions
6. What importers should do
7. Key references

HTS 9903.06.05 is a Section 301 forced labor exemption heading covering articles the product of Guatemala, as described in subdivision (j)(6)(ii) of U.S. note 52 to subchapter III of Chapter 99 of the Harmonized Tariff Schedule of the United States. It carries no duty of its own. Importers claim it to remove or reduce a Section 301 forced labor surcharge that would otherwise apply to covered goods. As of September 25, 2026, the general column rate for this heading is "the duty provided in the applicable subheading," meaning your actual duty exposure stays with the underlying Chapter 1-97 classification.

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 HTS 9903.06.05 is and what program created it

The Section 301 forced labor tariff program imposes additional duties on goods from certain countries that have been linked to forced labor practices. Within that framework, the 9903.06 block of Chapter 99 headings functions as the relief side of the ledger: these headings are exemption or exception codes that remove or reduce the forced labor surcharge for goods that meet specific criteria laid out in U.S. note 52 to the subchapter.

9903.06.05 sits within that exemption block. Its official heading text reads: "Articles the product of Guatemala, as provided for in subdivision (j)(6)(ii) of U.S. note 52 to this subchapter." The legal authority and eligibility criteria for this exemption are set out in U.S. note 52(j)(6)(ii). Importers, brokers, and trade counsel should read that note in full in the current Harmonized Tariff Schedule to confirm whether a given product falls within the subdivision's scope.

For related exemption headings covering other countries in the same program, see the companion articles on 9903.06.04 (Guatemala), 9903.06.03 (Cambodia), 9903.06.02 (Cambodia), 9903.06.01 (Malaysia), and 9903.05.99 (Malaysia).

Scope: which goods and which country qualify

Country of origin

This heading applies exclusively to articles that are the product of Guatemala. Country of origin is determined under the applicable CBP rules of origin, not simply the country of export or the country where final processing occurred. If goods originate in a third country but are shipped through Guatemala, they do not qualify.

Product scope

Eligible products are those "as provided for in subdivision (j)(6)(ii) of U.S. note 52." The facts block does not enumerate every HTS subheading covered by that subdivision. To confirm whether your specific product falls within scope, check the current HTSUS at hts.usitc.gov and read U.S. note 52(j)(6)(ii) directly. If your product's primary Chapter 1-97 subheading is listed there, the exemption applies; if not, 9903.06.05 cannot be claimed on that entry line. When in doubt, confirm with your customs broker or CBP. A binding ruling can lock in coverage for future shipments; for more on that process, see CBP Ruling Letter Binding vs Port Decision: Which Controls.

How the rate works: no added duty, just a claim

The HTSUS general column rate for 9903.06.05 is: "The duty provided in the applicable subheading." This language is the standard signal that a Chapter 99 heading is an exemption or pass-through code, not an independent duty. It means:

• 9903.06.05 itself adds zero to your duty bill.
• The ordinary duty you owe is whatever rate the underlying Chapter 1-97 subheading carries.
• Claiming this heading removes or reduces the Section 301 forced labor surcharge that would otherwise be assessed on the entry.

Because the exemption heading carries no rate of its own, your total landed duty cost is calculated from the primary classification. Use the duty calculator or consult the current HTSUS to work out what the primary subheading's rate is for your product category.

How 9903.06.05 appears on a customs entry

Chapter 99 claim headings like 9903.06.05 are entered as a secondary HTS line on CBP Form 3461 (entry) and Form 7501 (entry summary). The structure looks like this:

• Line 1: The Chapter 1-97 subheading that classifies the merchandise (for example, a specific subheading in Chapter 61 for apparel from Guatemala).
• Line 2: 9903.06.05, claimed alongside the primary line, with the rate column showing "the duty provided in the applicable subheading."

Failing to include the Chapter 99 exemption line means the forced labor surcharge will typically be assessed as if no exemption exists. Correcting that after liquidation requires a protest or other post-entry remedy. Consistent entry-by-entry review helps catch these omissions early; a duty variance analysis is a useful tool for that work, as explained in What Is Duty-Variance Analysis in Customs Compliance?

Entry filers should also watch for common fee errors that can compound duty-bill mistakes. See Harbor Maintenance Fee Merchandise Processing Fee: Common Entry Errors for a practical checklist.

Interaction with other tariff provisions

9903.06.05 operates within the Section 301 forced labor framework. It does not automatically interact with or waive duties under other programs, such as Section 232, antidumping or countervailing duty orders, or other Section 301 actions that may apply to Guatemala-origin goods on separate grounds. Each applicable Chapter 99 heading must be evaluated and claimed independently on the entry.

If your Guatemalan imports are also subject to another trade remedy, confirm with your broker whether those remedies are affected by or layered on top of the Section 301 forced labor baseline before filing. The HTSUS general notes and applicable U.S. notes govern the stacking order. Confirm the current interaction rules at hts.usitc.gov or via CBP guidance.

What importers should do

1. Verify product scope. Read U.S. note 52(j)(6)(ii) in the current HTSUS at hts.usitc.gov and confirm that your primary Chapter 1-97 subheading falls within the subdivision before claiming the exemption.
2. Claim the heading on every qualifying entry. Add 9903.06.05 as a secondary line on each entry summary for eligible Guatemala-origin goods. Do not rely on CBP to apply the exemption automatically.
3. Audit past entries. If prior entries on qualifying Guatemala-origin goods did not include this exemption heading and the surcharge was collected, evaluate whether a protest or other correction mechanism is available within the applicable timeframes. Consult your broker or trade counsel.
4. Monitor U.S. note 52 for changes. The Section 301 forced labor exemption program can be modified by subsequent administrative action. Check the Federal Register and HTSUS periodically for updates to U.S. note 52 that could expand, narrow, or terminate coverage under subdivision (j)(6)(ii).

Key references

• Harmonized Tariff Schedule of the United States (USITC): official text of 9903.06.05 and U.S. note 52 to subchapter III of Chapter 99.
• U.S. Customs and Border Protection (CBP): entry filing guidance, CSMS messages, and protest procedures.
• Federal Register: notices and actions establishing and modifying the Section 301 forced labor tariff and exemption program.
• 2026 Tariff Code Overview (CustomsGenius): context on Chapter 99 special program codes active in 2026.