9903.06.14: Taiwan Section 301 Forced Labor Exemption

Key Points

• HTS 9903.06.14 is an exemption heading, not a duty: it carries no additional duty of its own, and its rate column reads "The duty provided in the applicable subheading."
• The heading covers articles that are the product of Taiwan, as specifically provided for in subdivision (j)(10)(i) of U.S. Note 52 to Chapter 99 of the HTSUS.
• Claiming 9903.06.14 on an entry removes or reduces the Section 301 forced-labor-related duty that would otherwise apply under the program, provided the goods meet the conditions in U.S. Note 52(j)(10)(i).
• The heading rides alongside the regular Chapter 1 through 97 classification line on the entry; the importer must claim both the primary HTS code and 9903.06.14.
• Eligibility is product-specific and country-specific: confirm scope in U.S. Note 52 and the current HTSUS before filing.

On this page

1. What HTS 9903.06.14 is and what program created it
2. Scope: which products and country qualify
3. How the rate works
4. How 9903.06.14 appears on a customs entry
5. Interaction with other tariff provisions
6. What importers should do
7. Key references

HTS 9903.06.14 is a Chapter 99 exemption heading within the Section 301 forced labor provisions. As of September 28, 2026, it covers articles that are the product of Taiwan, as provided for in subdivision (j)(10)(i) of U.S. Note 52 to Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS). The heading imposes no duty of its own. Its sole function is to exempt or reduce the Section 301 forced-labor-related duty that would otherwise apply to qualifying goods, and it must be claimed alongside the primary tariff classification on the entry.

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

What HTS 9903.06.14 is and what program created it

The 9903.06 block sits within the Section 301 forced labor framework housed in Chapter 99 of the HTSUS. This program introduced a set of special Chapter 99 headings to address goods associated with forced labor supply chains. Within that framework, a subset of headings, including the 9903.06 series, operates not as additional-duty provisions but as exemption or exception provisions. They give importers a pathway to avoid or reduce Section 301 forced-labor duties on qualifying shipments.

9903.06.14 is one of those exemption headings. Its official heading text, as it appears in the tariff schedule, is: Articles the product of Taiwan, as provided for in subdivision (j)(10)(i) of U.S. note 52 to this subchapter.

The operative legal conditions are set out in U.S. Note 52 to the subchapter, specifically subdivision (j)(10)(i). That note controls which articles from Taiwan actually qualify. The heading text is a cross-reference, not a self-contained description, which is why reading the note in full is essential before relying on this heading. You can check the current version of the schedule at hts.usitc.gov.

For context on how similar exemption headings work for other countries, see the related articles on 9903.06.11 (Argentina) and 9903.06.13 (Bangladesh).

Scope: which products and country qualify

Country of origin

The heading is limited to articles that are the product of Taiwan. Country-of-origin rules under CBP regulations determine whether a good qualifies as a product of Taiwan. If a product has undergone substantial transformation or processing in a third country, it may not be considered a product of Taiwan even if it was shipped from there. Confirm country-of-origin determinations with your broker or through a binding ruling request at cbp.gov.

Product scope

The specific articles covered are defined entirely by subdivision (j)(10)(i) of U.S. Note 52. The facts block as of September 28, 2026 does not reproduce the product list from that subdivision. To identify whether a specific article qualifies, importers must read U.S. Note 52(j)(10)(i) directly in the current HTSUS at hts.usitc.gov. Do not assume a product is in scope based on the heading alone. If the note is ambiguous for your goods, confirm with your broker.

How the rate works

The rate shown in the HTSUS general column for 9903.06.14 is: The duty provided in the applicable subheading.

This language signals that 9903.06.14 does not itself impose a tariff. The duty owed is whatever the primary Chapter 1 through 97 subheading provides, and the function of 9903.06.14 is to remove or reduce the Section 301 forced-labor-related layer that would otherwise stack on top. In practical terms, a qualifying importer who correctly claims this heading avoids the Section 301 forced-labor additional duty for the covered goods.

Because the heading carries no independent rate, there is no separate duty line to calculate for 9903.06.14 itself. The duty bill reflects only the underlying Chapter 1 through 97 duty plus any other applicable duties that have not been exempted. You can model the combined duty obligation using the CustomsGenius duty calculator.

How 9903.06.14 appears on a customs entry

Chapter 99 special-program headings are entered as secondary tariff lines on a CBP entry. The standard practice is:

• Line 1: the primary HTS classification from Chapters 1 through 97, with the applicable general duty rate.
• Line 2: 9903.06.14 added as a secondary Chapter 99 line on the same entry line or as a companion line, with the rate field reflecting "The duty provided in the applicable subheading."

CBP's Automated Commercial Environment (ACE) system processes both lines together. Your customs broker will handle the mechanics of how the lines are structured in the entry data, but you should verify that 9903.06.14 actually appears on the filed entry if you expect the exemption to apply. A missing Chapter 99 line means the exemption is not claimed and the Section 301 forced-labor duty will be assessed.

For a broader look at how Chapter 99 codes and 2026 tariff additions affect entry preparation, see the 2026 tariff code overview.

Interaction with other tariff provisions

Other Section 301 duties

Taiwan-origin goods may be subject to Section 301 tariffs under other Chapter 99 headings that are separate from the forced-labor framework. 9903.06.14 addresses only the forced-labor-specific layer identified by U.S. Note 52(j)(10)(i). It does not exempt goods from any other Section 301 duties that apply under different headings or notes. Importers must evaluate each applicable Chapter 99 heading independently.

Column 1 general duty

The underlying Chapter 1 through 97 general duty rate still applies. 9903.06.14 does not waive the base tariff; it only addresses the forced-labor component of the Section 301 program.

Other trade programs

If goods from Taiwan also qualify for any preferential duty treatment under another program, that interaction must be evaluated separately. The facts block is silent on how 9903.06.14 interacts with any such programs, so confirm the stacking analysis with your broker or trade attorney.

Forced labor enforcement: Section 307

9903.06.14 operates within the tariff schedule and addresses duty treatment. It is separate from CBP's Withhold Release Order (WRO) enforcement authority under Section 307 of the Tariff Act. A WRO can block entry of goods regardless of tariff classification. For more on how forced labor enforcement works beyond the duty framework, see the guide on CBP Withhold Release Orders and forced labor Section 307.

What importers should do

• Read U.S. Note 52(j)(10)(i) in the current HTSUS at hts.usitc.gov to confirm your specific articles from Taiwan are covered before claiming 9903.06.14 on any entry.
• Instruct your customs broker to include 9903.06.14 as a secondary Chapter 99 line on all qualifying entry lines and verify it appears on the filed CF-7501 or ACE record.
• Review past entries for Taiwan-origin goods to identify any shipments where 9903.06.14 was not claimed but should have been; a post-entry amendment or protest may recover overpaid duties. For overpayment identification, see how to find tariff overpayments in ACE data.
• Maintain country-of-origin documentation for all Taiwan-origin shipments to support the exemption claim in the event of a CBP inquiry or audit.

Key references

• Harmonized Tariff Schedule of the United States (HTSUS), hts.usitc.gov - Official tariff schedule including Chapter 99 headings, U.S. Note 52, and subdivision (j)(10)(i).
• U.S. Customs and Border Protection (CBP), cbp.gov - CBP guidance on entry procedures, country-of-origin rulings, and forced labor enforcement.
• Federal Register, federalregister.gov - Notices and rules establishing and modifying the Section 301 forced labor exemption provisions.
• White House, whitehouse.gov - Presidential proclamations and executive orders relevant to Section 301 tariff actions.