9903.06.15: Taiwan Section 301 Forced Labor Exemption

Key Points

• HTS 9903.06.15 is an exemption claim heading, not a duty-imposing heading: it carries no additional duty of its own.
• The heading covers articles that are the product of Taiwan, as specifically provided for in subdivision (j)(10)(ii) of U.S. note 52 to Chapter 99 of the HTSUS.
• When 9903.06.15 applies, the duty owed is simply "the duty provided in the applicable subheading," meaning the underlying Chapter 1-97 rate, not an additional Section 301 surcharge for forced labor.
• Eligibility is determined by subdivision (j)(10)(ii) of U.S. note 52; confirm exact product scope in that note before claiming the heading on an entry.
• Because this is a Chapter 99 exemption heading, it rides alongside the regular Chapter 1-97 classification line on the entry, not in place of it.

On this page

1. What HTS 9903.06.15 is and who should care
2. The Section 301 forced labor exemption program
3. Product and country scope
4. Rate and how it interacts with other duties
5. How this heading appears on a customs entry
6. What importers should do
7. Key references

HTS 9903.06.15 is a forced labor exemption heading within the Section 301 tariff framework. It applies to articles that are the product of Taiwan and that qualify under subdivision (j)(10)(ii) of U.S. note 52 to Chapter 99 of the Harmonized Tariff Schedule of the United States. When an importer correctly claims this heading, no additional forced-labor-related Section 301 duty is assessed on top of the normal Chapter 1-97 rate. The facts in this article are current as of September 28, 2026.

The links in this article go to the primary documents: the HTSUS schedule page, CBP guidance, and Federal Register resources themselves. Read the source.

What HTS 9903.06.15 is and who should care

Importers bringing goods into the United States from Taiwan need to understand that 9903.06.15 is not a tariff surcharge. It is a claim heading, a provision that, when properly invoked, removes or reduces a forced-labor-related Section 301 duty that would otherwise apply. If your goods from Taiwan fall within the product scope described in U.S. note 52, subdivision (j)(10)(ii), failing to claim this heading means you may pay more duty than the law requires.

Customs brokers preparing entries for Taiwan-origin goods covered by Section 301 forced labor measures should evaluate 9903.06.15 as a potential line item on every qualifying entry. Importers reviewing post-summary corrections or prior disclosures should audit past entries for missed exemption claims.

The Section 301 forced labor exemption program

Section 301 of the Trade Act of 1974 authorizes the United States Trade Representative to impose additional duties on goods from countries engaged in unfair trade practices, including the use of forced labor. Within that framework, certain Chapter 99 headings in the 9903.05.85-onward and 9903.06 block function not as duty-imposing provisions but as exemption or exception headings. These headings identify specific goods or country-product combinations that are carved out from a broader Section 301 forced labor duty. HTS 9903.06.15 is one such carve-out, applying to Taiwan goods meeting the criteria in U.S. note 52(j)(10)(ii).

U.S. note 52 to Chapter 99 is the controlling legal text that defines which goods, from which countries, and under what conditions qualify for exemptions within this program. Subdivision (j)(10)(ii) is the specific sub-provision governing the Taiwan goods covered by 9903.06.15. You can review the current text of U.S. note 52 and the 9903.06.15 heading directly in the Harmonized Tariff Schedule published by the USITC.

Product and country scope

Country of origin: Taiwan

This heading applies exclusively to articles the product of Taiwan. Country of origin must be determined under the applicable CBP rules before this heading can be claimed. If goods have been processed in a third country in a way that confers origin there, they would not qualify as the product of Taiwan and 9903.06.15 would not apply.

Product scope: subdivision (j)(10)(ii) of U.S. note 52

The official heading text limits coverage to goods "as provided for in subdivision (j)(10)(ii) of U.S. note 52 to this subchapter." That subdivision defines the precise product parameters. The facts block for this article does not reproduce the full product description from that subdivision; confirm the exact scope by reading U.S. note 52(j)(10)(ii) in the current HTSUS or by consulting your broker. Do not assume a product is covered based on general Taiwan-origin or Section 301 criteria alone.

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

Rate and how it interacts with other duties

The 9903.06.15 rate

The HTSUS general column rate for 9903.06.15 is: "The duty provided in the applicable subheading." This language is the standard construction used for exemption headings. It means the duty owed is whatever the underlying Chapter 1-97 subheading provides, and no additional Section 301 forced-labor surcharge is layered on top by virtue of this heading.

Stacking with other Chapter 99 provisions

Claiming 9903.06.15 does not eliminate duties arising from other, separate Chapter 99 provisions that may also apply to Taiwan-origin goods, such as other Section 301 tariff columns (for example, tariffs on electronics or industrial goods), Section 232 duties, or any other applicable measure. Each applicable Chapter 99 heading must be evaluated independently. When multiple Chapter 99 codes apply, they are generally listed as additional lines on the entry alongside the Chapter 1-97 classification. Confirm stacking treatment with your broker and review current CBP guidance for multi-column entries involving Taiwan-origin merchandise.

Normal Chapter 1-97 duty still applies

Because 9903.06.15 exempts from a Section 301 forced labor addition only, the base most-favored-nation rate under the relevant Chapter 1-97 subheading remains due. The exemption heading reduces the total duty bill; it does not zero it out unless the underlying Chapter 1-97 rate itself is zero. Use the duty calculator to model the net duty impact for your specific product.

How this heading appears on a customs entry

Chapter 99 exemption headings like 9903.06.15 are entered as secondary classification lines on a CBP entry. The entry will show the primary Chapter 1-97 subheading on one line and 9903.06.15 as a separate line. Both lines reference the same goods. The 9903.06.15 line signals to CBP that the importer is claiming the forced labor exemption for those goods.

Getting the secondary line right matters for liquidation. If the heading is omitted, CBP will assess whatever duty rate applies without the exemption. Post-entry corrections, such as post-summary corrections or protests, may be available to claim a missed exemption, but the easier path is to claim it correctly at time of entry. Review the HTSUS Chapter 99 instructions and consult your broker on proper entry presentation before filing.

Importers with a history of Taiwan-origin entries under related Section 301 chapters may also want to review prior entries for potential overpayments. See How Do I Find Tariff Overpayments in My ACE Data? for a practical approach to that audit.

What importers should do

• Read subdivision (j)(10)(ii) of U.S. note 52 in the current HTSUS to confirm your Taiwan-origin goods fall within the exact product scope before claiming 9903.06.15 on any entry.
• Instruct your customs broker to include 9903.06.15 as a secondary Chapter 99 line alongside the primary Chapter 1-97 subheading on qualifying entries, and verify that other applicable Chapter 99 duties are still correctly reported.
• Audit historical Taiwan-origin entries under the relevant Section 301 forced labor measures to identify any periods when the exemption was available but not claimed, and evaluate whether a protest or post-summary correction is appropriate.
• Monitor the Federal Register and CBP for any updates to U.S. note 52 or the 9903.06 block that could affect the scope or availability of this exemption.

Key references

• HTSUS online schedule (USITC): The authoritative source for heading 9903.06.15 and U.S. note 52, including subdivision (j)(10)(ii).
• U.S. Customs and Border Protection: CBP guidance on entry procedures, CSMS messages on Section 301 forced labor measures, and protest filing.
• Federal Register: Official notices and rules establishing and amending Section 301 forced labor exemption provisions.
• White House: Presidential proclamations and executive orders related to trade actions.
• 19 U.S.C. 2411 (Section 301, Trade Act of 1974): The statutory authority underlying the Section 301 program.
• 9903.06.13: Bangladesh Section 301 Forced Labor Exemption: Related exemption heading for Bangladesh-origin goods.
• 9903.06.11: Argentina Section 301 Forced Labor Exemption: Related exemption heading for Argentina-origin goods.
• CBP Withhold Release Order Forced Labor Section 307: Full Guide: Background on the forced labor enforcement framework that intersects with Section 301 exemption claims.