9903.06.19: Ecuador Section 301 Forced Labor Exemption

Key Points
- 9903.06.19 is a Chapter 99 exemption heading, not a duty-imposing heading: it removes or reduces a Section 301 forced labor duty for qualifying articles from Ecuador.
- The heading covers articles the product of Ecuador, as provided for in subdivision (j)(12)(ii) of U.S. note 52 to subchapter III of Chapter 99.
- The rate column in the HTSUS reads "The duty provided in the applicable subheading," meaning no additional duty is assessed under this heading itself.
- This code must be claimed alongside the regular Chapter 1-97 classification on your entry; it does not replace that line.
- All scope details, product eligibility, and effective conditions are governed by U.S. note 52(j)(12)(ii); confirm current applicability in the live HTSUS or with your broker.
On this page
- What 9903.06.19 is and what it does
- Scope: products and country coverage
- How the rate works on your entry
- How 9903.06.19 stacks with other duties
- How this heading appears on a customs entry
- What importers should do
- Key references
As of September 29, 2026, HTS heading 9903.06.19 is a Section 301 forced labor exemption heading that applies to articles the product of Ecuador, as specified in subdivision (j)(12)(ii) of U.S. note 52 to subchapter III of Chapter 99 of the HTSUS. It does not impose a new duty. It is a claim heading that, when properly entered, removes or reduces a Section 301 forced labor duty that would otherwise apply to the covered goods.
The links in this article go to primary documents: the official tariff schedule, CBP guidance pages, and Federal Register resources themselves. Read the source.
What 9903.06.19 is and what it does
The Section 301 program includes forced labor-related duty actions targeting specific supply chains. Within that framework, Congress and the administering agencies created a parallel set of exemption headings, beginning at 9903.05.85 and continuing through the 9903.06 block, that allow importers to claim relief from those additional duties when their goods satisfy defined criteria.
9903.06.19 is one of those relief headings. Its official text reads: "Articles the product of Ecuador, as provided for in subdivision (j)(12)(ii) of U.S. note 52 to this subchapter." When a shipment qualifies, the importer claims this heading on the entry, and the Section 301 forced labor increment is not assessed. The heading itself carries no separate duty rate: the HTSUS general column simply states "The duty provided in the applicable subheading," meaning only the ordinary Chapter 1-97 rate (and any other applicable Chapter 99 duties) applies.
For context on how analogous exemption headings work for other countries, see the related articles on 9903.06.16 (Indonesia) and 9903.06.11 (Argentina).
Scope: products and country coverage
Country of origin
This heading applies exclusively to articles the product of Ecuador. Country of origin must be Ecuador under the applicable CBP origin rules. Goods with a different origin, even if shipped through Ecuador, do not qualify.
Product scope
The specific products covered are defined in subdivision (j)(12)(ii) of U.S. note 52 to subchapter III of Chapter 99. That note is the controlling legal text. The HTSUS heading itself does not enumerate individual product descriptions at the four- or eight-digit level; eligibility is determined by cross-referencing the Chapter 99 note. Confirm the precise product list in the current, live HTSUS at hts.usitc.gov, because note text can be amended.
If you are unsure whether your specific commodity falls within subdivision (j)(12)(ii), check the note directly or consult your customs broker before filing.
How the rate works on your entry
The HTSUS general column rate for 9903.06.19 is: "The duty provided in the applicable subheading." This is standard language for a pass-through or exemption heading. It means:
- No additional duty is imposed by 9903.06.19 itself.
- The duty owed is determined entirely by the regular Chapter 1-97 classification of your goods.
- The Section 301 forced labor increment that would otherwise apply is removed or reduced for qualifying entries claiming this heading.
If you want to model the full duty picture for a qualifying shipment, start with your Chapter 1-97 rate and verify whether any remaining Chapter 99 overlays still apply. Our duty calculator can help you build that stack.
How 9903.06.19 stacks with other duties
Claiming 9903.06.19 addresses the Section 301 forced labor duty component only. Other duties remain separately applicable and must be assessed independently:
- Section 232 duties on steel, aluminum, or derivative products, if applicable to your commodity.
- Antidumping (AD) and countervailing (CVD) duties on covered merchandise from Ecuador. These are assessed on separate lines and are unaffected by 9903.06.19. See our article on managing the gap between AD cash deposit and assessment rates for background.
- Most favored nation (MFN) or column 1 general rates from the Chapter 1-97 classification, which remain fully in effect.
- Other Section 301 chapter 99 headings unrelated to forced labor, if your goods are separately subject to them.
Stacking analysis is essential. The exemption this heading provides is narrow: it speaks only to the forced labor duty overlay addressed in U.S. note 52(j)(12)(ii). All other applicable tariff provisions continue to run in parallel.
How this heading appears on a customs entry
Chapter 99 headings like 9903.06.19 ride alongside, not instead of, the regular tariff classification. On a CBP entry, you will see two tariff lines for the same line item:
- The Chapter 1-97 classification (for example, a four- or eight-digit HTS number from chapters 1 through 97) that describes what the goods are.
- 9903.06.19 as a secondary Chapter 99 line, signaling to CBP that the importer is claiming the Ecuador forced labor exemption under U.S. note 52(j)(12)(ii).
Both lines must appear correctly for the claim to be recognized at liquidation. An entry that omits the Chapter 99 line will not receive the exemption. Conversely, claiming 9903.06.19 on goods that do not satisfy the note's product scope or origin requirement creates a classification error that can result in penalties. Review your ACE entry data carefully before filing. Our article on AI tools that audit ACE entry data for errors covers how automated checks can catch mismatches before liquidation.
For a broader overview of how 2026 tariff codes interact, see our 2026 tariff code overview.
What importers should do
- Read U.S. note 52(j)(12)(ii) in the live HTSUS. Go to hts.usitc.gov, navigate to Chapter 99, subchapter III, and read the full note text to confirm your goods are within the enumerated scope. Note text is the controlling authority, and it can be updated.
- Verify Ecuador origin documentation. Ensure your supplier can provide compliant country-of-origin documentation before you claim this heading. CBP can request origin evidence at examination or at protest.
- File both lines on the entry. Work with your customs broker to ensure the Chapter 1-97 classification and 9903.06.19 both appear on every affected entry line. An omitted Chapter 99 line means the exemption is not claimed.
- Assess the full duty stack separately. Confirm that AD, CVD, Section 232, and any other applicable Chapter 99 codes are correctly handled in parallel, since 9903.06.19 does not address those obligations.
Key references
- U.S. International Trade Commission, Harmonized Tariff Schedule of the United States - Official HTSUS, including Chapter 99, subchapter III and U.S. note 52
- U.S. Customs and Border Protection - CBP guidance, CSMS messages, and entry filing requirements
- Federal Register - Notices and rules related to Section 301 forced labor actions and exemptions
- White House - Executive orders and proclamations establishing or modifying Section 301 programs
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