9903.06.17: Indonesia Section 301 Forced Labor Exemption

Key Points
- HTS 9903.06.17 is a claim heading, not a duty: it identifies Indonesian goods that qualify for a Section 301 forced labor exemption, and it carries no additional duty 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 but the Section 301 forced labor surcharge does not.
- Coverage is defined by U.S. note 52, subdivision (j)(11)(ii) to Subchapter III of Chapter 99; goods must fall within the product scope spelled out there to use this heading.
- This code is country-specific: only articles that are the product of Indonesia qualify.
- As of September 29, 2026, you must confirm current HTSUS text and any CBP guidance to ensure your specific goods meet the note's criteria before claiming the exemption on an entry.
On this page
- What 9903.06.17 is and why it matters
- Product and country scope
- How the rate works: exemption, not additional duty
- How this heading appears on an entry
- Interaction with other tariff provisions
- What importers should do
- Key references
HTS 9903.06.17 is a Chapter 99 exemption heading under the Section 301 forced labor program that removes the Section 301 forced labor surcharge from eligible articles that are the product of Indonesia, as defined in U.S. note 52, subdivision (j)(11)(ii) to Subchapter III of Chapter 99. The heading carries no additional duty; its rate is simply "the duty provided in the applicable subheading," meaning your underlying Chapter 1-97 duty is unaffected but the forced labor charge is relieved. Importers and brokers must affirmatively claim this heading on the entry to receive the benefit.
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 9903.06.17 is and why it matters
Section 301 investigations can result in additional duties on goods from specific countries. Within that framework, a separate set of Chapter 99 headings, beginning at 9903.05.85 and continuing through the 9903.06 block, functions as exemption or exception provisions. These headings do not impose a new charge; they identify goods that are carved out from a forced labor surcharge that would otherwise apply.
9903.06.17 is one of those exemption headings. Its official text reads: "Articles the product of Indonesia, as provided for in subdivision (j)(11)(ii) of U.S. note 52 to this subchapter." If your Indonesian goods meet that note's criteria, you report this code alongside your regular HTS number and the forced labor duty does not apply to those goods.
This structure is similar to other Indonesia and country-specific exemptions in the same block. See also the neighboring heading 9903.06.16, which covers a different Indonesia subdivision under the same program, and country-specific headings for Bangladesh (9903.06.13) and Argentina (9903.06.11).
Product and country scope
Country of origin: Indonesia only
The heading is expressly limited to "articles the product of Indonesia." Country of origin is determined under U.S. Customs and Border Protection (CBP) rules. Goods that merely transit Indonesia, or that are substantially transformed elsewhere, will not qualify. Confirm origin documentation before claiming this heading.
Product scope: U.S. note 52, subdivision (j)(11)(ii)
The precise list of eligible goods is controlled by U.S. note 52 to Subchapter III of Chapter 99, specifically subdivision (j)(11)(ii). The facts block does not reproduce that list verbatim, so you must read the current HTSUS text at hts.usitc.gov to verify whether your specific 8- or 10-digit HTS subheading falls within subdivision (j)(11)(ii). Do not assume coverage based on the country name alone; the subdivision number is the controlling boundary.
How the rate works: exemption, not additional duty
The HTSUS general column rate for 9903.06.17 reads: "The duty provided in the applicable subheading." This phrasing is the HTSUS's way of signaling that no incremental charge attaches to this Chapter 99 heading itself. What you owe is whatever the underlying Chapter 1-97 subheading requires, such as the column 1 general rate, any applicable antidumping or countervailing duty, or any other separately applicable Chapter 99 surcharge, but not the Section 301 forced labor duty that this heading exempts.
Put plainly: claiming 9903.06.17 does not reduce your normal duty. It prevents an additional forced labor surcharge from being assessed on top of the normal duty. If you omit the heading when your goods qualify, you may be overpaying. If you claim it when your goods do not qualify, CBP may assess the duty on liquidation plus interest.
How this heading appears on an entry
Chapter 99 codes are always secondary, or "rider," lines on a CBP entry. Your Automated Commercial Environment (ACE) entry will carry two HTS lines for an affected shipment:
- Line 1: The regular Chapter 1-97 subheading that classifies the merchandise (e.g. a heading in Chapter 61, 62, 85, or wherever the product actually lives in the tariff schedule).
- Line 2 (rider): 9903.06.17, the Chapter 99 exemption claim, entered at the same quantity and value as the Chapter 1-97 line.
CBP's ACE system reads both lines together to determine the total duty obligation. Confirm the exact entry format and any required certifications with your customs broker or the current CBP guidance at cbp.gov before filing.
If you want to verify how this fits into your total landed cost, the landed cost calculation guide walks through how duty components layer together, and the duty calculator can help you model different scenarios.
Interaction with other tariff provisions
Normal trade relations (column 1) duty
Claiming 9903.06.17 does not affect the Column 1 general rate on your Chapter 1-97 subheading. That rate continues to apply in full.
Antidumping and countervailing duties
Antidumping (AD) and countervailing duty (CVD) orders are separate legal proceedings and are not affected by this exemption heading. If an AD or CVD order covers your Indonesian goods, those cash deposit requirements remain. Review how cash deposit rates differ from assessment rates if your goods are subject to an AD order.
Other Chapter 99 surcharges
Multiple Chapter 99 provisions can apply simultaneously. 9903.06.17 speaks only to the Section 301 forced labor component. Other Section 301 tariffs, Section 232 tariffs, or additional duty programs active on Indonesian imports are governed by their own separate headings and are not waived by this exemption. Confirm the full Chapter 99 picture for your commodity and origin combination in the current HTSUS.
Other Indonesia-specific exemption headings
The 9903.06 block contains multiple Indonesia-specific subdivisions, each tied to a different subdivision of U.S. note 52(j). Heading 9903.06.16 covers subdivision (j)(11)(i) for Indonesia. Make sure you are citing the correct subdivision number, (j)(11)(ii), that maps to 9903.06.17. Using the wrong rider heading on an entry can result in a duty assessment error at liquidation.
What importers should do
- Verify product scope in the current HTSUS. Pull up U.S. note 52, subdivision (j)(11)(ii) at hts.usitc.gov and confirm your 10-digit subheading appears within that subdivision before filing any entry with 9903.06.17.
- Confirm Indonesian origin with documentation. Assemble origin records, such as certificates of origin, manufacturer affidavits, and production records, that support a genuine "product of Indonesia" claim, since CBP may request them at any time.
- Check CBP for entry instructions and any CSMS messages. Visit cbp.gov for the latest Cargo Systems Messaging Service (CSMS) notices that may provide specific ACE filing instructions for this exemption heading.
- Review entries already filed. If prior shipments of qualifying Indonesian goods were entered without 9903.06.17 and the forced labor duty was collected, discuss a protest or post-entry amendment with your broker, keeping applicable statutory deadlines in mind.
Key references
- Harmonized Tariff Schedule of the United States (USITC) - Official HTSUS, including Chapter 99 and U.S. note 52 to Subchapter III
- U.S. Customs and Border Protection - CBP guidance, CSMS messages, and entry filing requirements
- Federal Register - Federal Register notices relating to Section 301 forced labor tariff actions
- White House - Presidential proclamations and executive orders governing Section 301 programs
- 2026 Tariff Code Overview (CustomsGenius) - Summary of major Chapter 99 codes active in 2026
- 9903.06.16: Indonesia Section 301 Forced Labor Exemption - Neighboring heading covering subdivision (j)(11)(i)
- 9903.06.13: Bangladesh Section 301 Forced Labor Exemption - Parallel exemption heading for Bangladesh
- 9903.06.11: Argentina Section 301 Forced Labor Exemption - Parallel exemption heading for Argentina
Recovering IEEPA tariff refunds? Get started with CustomsGenius to streamline your refund process.