9903.06.06: Guatemala Section 301 Forced Labor Exemption

Key Points

• HTS 9903.06.06 is an exemption heading, not a duty: it carries no additional charge of its own, and the rate column reads "The duty provided in the applicable subheading."
• The heading covers articles of textiles or apparel that are the product of Guatemala, as defined in subdivision (j)(6)(iii) of U.S. Note 52 to Subchapter III of Chapter 99.
• Claiming this heading on an entry removes or reduces the Section 301 forced-labor duty that would otherwise apply to the covered goods.
• The code sits in the 9903.06 block of Chapter 99, which is dedicated to Section 301 forced-labor exemption provisions, alongside parallel codes for other countries.
• Eligibility turns entirely on whether your specific goods meet the product-scope definition in U.S. Note 52(j)(6)(iii); confirm that text in the current HTSUS before filing.

On this page

1. What 9903.06.06 is and what program created it
2. Affected products and country scope
3. How the rate works: an exemption, not an added duty
4. How 9903.06.06 appears on a customs entry
5. Interaction with other tariff provisions
6. What importers should do
7. Key references

HTS 9903.06.06 is a Section 301 forced-labor exemption heading for textile and apparel articles that are the product of Guatemala. As of September 25, 2026, the heading carries no duty of its own; it functions as a claim that removes or reduces the Section 301 forced-labor duty that would otherwise apply to qualifying goods. The links in this article go to the primary documents: the official tariff schedule, CBP guidance pages, and government source material itself. Read the source.

What 9903.06.06 is and what program created it

Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS) contains temporary and special-program codes that ride alongside a good's permanent classification in Chapters 1 through 97. The 9903.05.85-onward and 9903.06 block of codes was created to administer exemptions from Section 301 forced-labor duties. These exemption headings do not impose tariffs; they are the mechanism by which an importer claims relief from a duty that would otherwise be assessed.

9903.06.06 is one of several country-specific exemption codes in the 9903.06 block. Related codes cover other countries: see, for example, the 9903.06.04 Guatemala exemption, the 9903.06.03 Cambodia exemption, and the 9903.06.01 Malaysia exemption.

Affected products and country scope

The official heading text, as it appears in the HTSUS as of September 25, 2026, reads:

Articles of textiles or apparel the product of Guatemala, as provided for in subdivision (j)(6)(iii) of U.S. note 52 to this subchapter.

Two elements define eligibility:

• Country of origin: The goods must be the product of Guatemala. Goods from any other country do not qualify for this heading, even if they are otherwise identical textile or apparel articles.
• Product scope: The goods must fall within the definition set out in subdivision (j)(6)(iii) of U.S. Note 52 to Subchapter III of Chapter 99. That note controls the precise product boundaries. You must read the operative note text in the current HTSUS to determine whether a specific article qualifies; the subdivision may include or exclude particular fabric types, constructions, or HTS chapters.

If your goods are Guatemala-origin textile or apparel articles but fall under a different subdivision of U.S. Note 52, a different 9903.06-block heading may apply, such as 9903.06.04. Confirm the correct subdivision mapping before filing.

How the rate works: an exemption, not an added duty

The HTSUS general-column rate for 9903.06.06 is: "The duty provided in the applicable subheading." This language signals that the heading does not add any duty of its own. Instead, it directs CBP to apply only the duty already stated in the underlying Chapter 1-97 classification. By claiming this code, a qualifying importer avoids the Section 301 forced-labor additional duty that would otherwise stack on top of the normal duty rate.

In practical terms: if a Section 301 forced-labor duty applies to Guatemalan textile or apparel articles, and your goods meet the Note 52(j)(6)(iii) definition, placing 9903.06.06 on the entry entry line removes or reduces that additional duty. The goods still owe whatever duty the base Chapter 1-97 heading requires.

How 9903.06.06 appears on a customs entry

Chapter 99 codes always appear as a second HTS line on the entry, riding alongside the primary classification from Chapters 1 through 97. For a Guatemalan textile article, a typical entry will show:

• Line 1: The base Chapter 1-97 HTS number (for example, a heading in Chapter 61 or 62) with its standard duty rate.
• Line 2: 9903.06.06, entered at a zero or reduced additional-duty amount, reflecting the exemption.

Brokers should verify with CBP and the HTSUS how the system of record expects the exemption code to be reported on the particular entry type being filed. See also the common entry error guidance for MPF and HMF treatment, which runs independently of Chapter 99 exemption codes.

Interaction with other tariff provisions

9903.06.06 addresses only the Section 301 forced-labor duty layer. It does not affect or displace:

• The standard MFN (Column 1, General) duty on the underlying Chapter 1-97 classification.
• Any Section 232 additional duties, if applicable to the goods.
• Antidumping or countervailing duties that may apply to specific Guatemalan textile or apparel products.
• Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF), which are assessed separately from tariff duties.

If any of those other provisions apply to your goods, they must be evaluated and reported independently. The exemption provided by 9903.06.06 is narrow: it speaks only to the forced-labor Section 301 layer for goods meeting the Note 52(j)(6)(iii) definition. Confirm how each provision stacks by reviewing the current HTSUS and any applicable CBP guidance at cbp.gov.

For broader context on how duty layers interact, the duty-variance analysis explainer walks through the mechanics of stacking provisions on a single entry line.

What importers should do

• Verify product scope in U.S. Note 52(j)(6)(iii): Pull the current HTSUS at hts.usitc.gov and read subdivision (j)(6)(iii) of U.S. Note 52 to Subchapter III of Chapter 99. Confirm your specific Guatemala-origin textile or apparel article falls within that definition before claiming 9903.06.06.
• Confirm country-of-origin documentation: The heading is country-specific to Guatemala. Maintain records that substantiate Guatemala as the country of origin under CBP rules; origin determinations for textile and apparel goods involve specific substantial-transformation or tariff-shift criteria that your broker should confirm.
• Coordinate with your broker on entry preparation: The Chapter 99 exemption code must appear as a second line on the entry alongside the base Chapter 1-97 classification. If you have unresolved classification questions, consider requesting a CBP binding ruling for certainty before large-volume shipments. You can also use the duty calculator to model the combined duty obligation.
• Review the full 9903.06 block for correct code selection: Multiple exemption codes apply to Guatemala textile and apparel articles under different subdivisions of U.S. Note 52. Applying the wrong subdivision code will not achieve the exemption. Confirm that (j)(6)(iii) is the correct subdivision for your goods, not another Guatemala-specific code such as 9903.06.04.

Key references

• Harmonized Tariff Schedule of the United States (USITC): The authoritative source for heading 9903.06.06 and U.S. Note 52 to Subchapter III of Chapter 99, including subdivision (j)(6)(iii).
• U.S. Customs and Border Protection (CBP): CBP guidance, CSMS messages, and entry-filing requirements for Chapter 99 exemption claims.
• Federal Register: The publication of record for Section 301 actions and related forced-labor duty notices and modifications.
• White House: Presidential proclamations and executive orders establishing or modifying Section 301 forced-labor provisions.
• 9903.06.04: Guatemala Section 301 Forced Labor Exemption: Coverage of the parallel Guatemala exemption under a different Note 52 subdivision.
• 9903.06.03: Cambodia Section 301 Forced Labor Exemption: Parallel code for Cambodia-origin textile and apparel articles.
• 9903.06.01: Malaysia Section 301 Forced Labor Exemption: Parallel code for Malaysia-origin articles.
• 2026 Tariff Code Overview: Summary of major Chapter 99 codes and program changes effective in 2026.