9903.06.13: Bangladesh Section 301 Forced Labor Exemption

Key Points

• HTS 9903.06.13 is an exemption heading, not a duty: it signals that qualifying articles the product of Bangladesh are relieved from an otherwise-applicable Section 301 forced labor duty, carrying no additional charge of its own.
• The rate shown in the HTSUS general column is "the duty provided in the applicable subheading," meaning the underlying Chapter 1-97 rate still applies; 9903.06.13 itself imposes nothing extra.
• Eligibility is defined by U.S. Note 52 to Chapter 99, subdivision (j)(9)(ii); only goods meeting that scope qualify to claim this heading.
• As of September 27, 2026, the heading is active; confirm its current status in the live HTSUS before filing.
• This heading rides as a secondary Chapter 99 line alongside the primary Chapter 1-97 classification on CBP entry documentation; it is not a standalone tariff number.

On this page

1. What 9903.06.13 is and why it matters
2. Program background: Section 301 forced labor and U.S. Note 52
3. Product and country scope
4. Rate structure and how it stacks with other duties
5. How the heading appears on a CBP entry
6. What importers should do
7. Key references

HTS 9903.06.13 is a claim heading within the Section 301 forced labor exemption program. It covers articles the product of Bangladesh, as provided for in subdivision (j)(9)(ii) of U.S. Note 52 to Chapter 99. Importers of qualifying Bangladesh-origin goods use this heading to signal to CBP that their shipment is exempt from the associated Section 301 forced labor duty. The heading carries no duty of its own; the rate column reads "the duty provided in the applicable subheading," meaning only the underlying Chapter 1-97 rate applies.

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 9903.06.13 is and why it matters

Chapter 99 of the Harmonized Tariff Schedule of the United States is reserved for temporary and special-purpose provisions. The 9903.06 block houses a set of exemption headings tied to the Section 301 forced labor program. Where other Chapter 99 headings add a surcharge on top of the base rate, the headings in this block work in the opposite direction: they identify goods that are carved out of, or relieved from, a forced labor-related duty.

9903.06.13 is one of those exemption headings. Its official text reads: "Articles the product of Bangladesh, as provided for in subdivision (j)(9)(ii) of U.S. note 52 to this subchapter." Filing this heading tells CBP that the importer is asserting the exemption for the specific goods described in that note subdivision. Because it is an exemption claim and not a duty, failing to file it when you are entitled to it means you pay more than you legally owe.

For context on similar exemption headings covering other countries, see the related articles on 9903.06.10 for Argentina and 9903.06.06 for Guatemala.

Program background: Section 301 forced labor and U.S. Note 52

The Section 301 forced labor program uses trade-remedy tariffs to address goods produced with forced labor. U.S. Note 52 to Chapter 99 of the HTSUS is the governing legal text that defines which goods from which countries are subject to those duties, and, critically, which goods qualify for exceptions or exemptions.

Subdivision (j)(9)(ii) of U.S. Note 52 sets out the specific product and eligibility criteria that a Bangladesh-origin article must satisfy for heading 9903.06.13 to apply. The note is the authoritative source for scope; the heading itself is simply the mechanism for claiming the benefit on entry. Always read the current text of U.S. Note 52 in the live HTSUS before filing, because note text can be amended.

For broader background on how CBP enforces forced labor restrictions and the role of Withhold Release Orders, see CBP Withhold Release Order Forced Labor Section 307: Full Guide.

Product and country scope

Country of origin

The heading is explicitly limited to articles the product of Bangladesh. Country of origin is determined under CBP's standard rules for non-preferential origin. Goods that are merely transshipped through Bangladesh, or that undergo only minimal processing there, will not qualify. Confirm origin documentation before filing.

Product scope

The product scope is set by subdivision (j)(9)(ii) of U.S. Note 52, not by this article. The heading text does not independently enumerate commodity types; it incorporates the note by reference. Importers must review the note to determine whether their specific goods, identified by their Chapter 1-97 classification, fall within the described scope. If you are uncertain whether a product qualifies, confirm with a licensed customs broker or check the current HTSUS text directly.

Rate structure and how it stacks with other duties

What 9903.06.13 itself charges

The HTSUS general column rate for 9903.06.13 is "the duty provided in the applicable subheading." This language is the standard way the HTSUS expresses that a Chapter 99 heading imposes no additional duty beyond what the underlying Chapter 1-97 subheading already requires. In practical terms: claiming 9903.06.13 does not add to your duty bill; it protects against an additional Section 301 forced labor charge that would otherwise apply.

Other duties that may still apply

Claiming 9903.06.13 exempts the goods from the specific Section 301 forced labor duty addressed by U.S. Note 52(j)(9)(ii). It does not override or waive any other independently applicable duties, such as standard Most Favored Nation rates, antidumping or countervailing duties, or other Section 301 tariff lines that may be separately applicable. Importers should compute total landed cost against all applicable Chapter 99 and Chapter 1-97 lines. The duty calculator can help model the stacking of multiple duty layers.

How the heading appears on a CBP entry

Chapter 99 exemption headings like 9903.06.13 are always secondary lines on a CBP entry. The entry will show the primary Chapter 1-97 classification (for example, an HTS number in Chapter 61 for knitted apparel) as the first line, and 9903.06.13 appears as an additional line on the same entry to assert the exemption claim. You cannot file 9903.06.13 as a standalone classification; it must accompany a valid Chapter 1-97 subheading.

CBP systems read the combination of the Chapter 1-97 number and the Chapter 99 exemption heading together to calculate the correct duty. If the Chapter 99 line is omitted and the underlying duty would otherwise apply, the entry will be liquidated with the duty assessed. Corrections may be possible via post-summary correction or protest, but it is far cleaner to claim the exemption at the time of filing. For guidance on identifying past overpayments in your ACE data, see How Do I Find Tariff Overpayments in My ACE Data?

As of September 27, 2026, this heading is reflected in the active HTSUS. Always verify the current HTSUS schedule and any intervening CBP guidance at cbp.gov before preparing entry documentation, because Chapter 99 provisions can be modified, extended, or terminated by executive action on short notice.

What importers should do

• Verify product and origin scope. Read subdivision (j)(9)(ii) of U.S. Note 52 in the current HTSUS and confirm that your specific goods, classified under their Chapter 1-97 number, meet the description and that Bangladesh is the non-preferential country of origin.
• Add 9903.06.13 as a secondary line on the entry. Work with your customs broker to ensure the heading is filed alongside the primary Chapter 1-97 subheading on every qualifying entry; omitting it results in avoidable duty payment.
• Audit past entries for overpayments. If you imported qualifying Bangladesh-origin goods without claiming the exemption, review your ACE entry data for potential post-summary corrections or protests before applicable deadlines.
• Monitor the HTSUS and CBP for updates. Chapter 99 exemption provisions can change. Set a process to check cbp.gov CSMS messages and the live HTSUS for any amendments to U.S. Note 52 or the 9903.06 block that affect this heading.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov - Official HTSUS including Chapter 99 and U.S. Note 52 full text
• U.S. Customs and Border Protection, cbp.gov - CBP guidance, CSMS messages, and entry filing instructions
• Federal Register, federalregister.gov - Federal Register notices related to Section 301 forced labor actions and amendments
• White House, whitehouse.gov - Presidential proclamations and executive orders affecting Chapter 99 provisions
• CBP Withhold Release Order Forced Labor Section 307: Full Guide - Background on CBP forced labor enforcement tools
• How Do I Find Tariff Overpayments in My ACE Data? - Guidance on recovering past duty overpayments through ACE data review