9903.05.49—Section 301 Forced Labor
Published rate notation
12.5%
Active for entries on or after 2026-07-24; no expiration is on file.
Tandom · Duty calculator
Check this provision by entry date
Pick a mapped 10-digit code and enter origin, value, and entry date. The calculator determines which Chapter 99 measures apply to that scenario; it does not force this provision into the result.
Plain-English explanation
HTS 9903.05.49 is a Chapter 99 tariff modification under Section 301 Forced Labor. For a qualifying entry during this provision's effective period, the published rate notation is 12.5%; the source instructions determine how that notation relates to the underlying base duty. Its published country scope lists JP. Active for entries on or after 2026-07-24; no expiration is on file.
Illustrative rate mechanics for a qualifying entry
This catalog record does not establish an additive rate relationship, so the page preserves the published notation without adding it to the base rate. Active for entries on or after 2026-07-24; no expiration is on file. The calculator checks the selected entry date and shipment facts before including any Chapter 99 provision.
Description
Authoritative scope text from the U.S. Harmonized Tariff Schedule
Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
How to use this provision
Filing mechanics during the provision's effective period
Chapter 99 provision 9903.05.49 is a tariff modification — it doesn't classify a product on its own. When a base 10-digit HTS code falls within this provision's scope during its effective period and a shipment matches the country and date conditions, the broker declares the base code at entry and follows the source instructions for reporting 9903.05.49 on a separate line.
Target countries
Published country scope for entries during the provision's effective period
Related Chapter 99 codes(24)
Other Section 301 Forced Labor provisions in Tandom's catalog
9903.05.01Except for products described in headings 9903.05.02–9903.05.09, articles the product of Brazil, as provided for in subdivision (a) of U.S. note 50 to this subchapterActive9903.05.02Articles the product of Brazil that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States before 12:01 a.m. eastern time on July 22, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern time on July 29, 2026Expired9903.05.03Articles the product of Brazil, as provided for in subdivision (a)(ii) of U.S. note 50 to this subchapterActive9903.05.04Articles the product of Brazil, as provided for in subdivision (a)(iii) of U.S. note 50 to this subchapterCompanion + conditional interactions
Other Chapter 99 codes that can change a dated scenario
Conditional preemption rule
When 9903.05.86 also applies, it can override this provision for that product scenario. The calculator evaluates the dated conditions.
Conditional preemption rule
When 9903.05.87 also applies, it can override this provision for that product scenario. The calculator evaluates the dated conditions.
Conditional preemption rule
When 9903.05.88 also applies, it can override this provision for that product scenario. The calculator evaluates the dated conditions.
Conditional preemption rule
When 9903.05.89 also applies, it can override this provision for that product scenario. The calculator evaluates the dated conditions.
Conditional preemption rule
When 9903.05.91 also applies, it can override this provision for that product scenario. The calculator evaluates the dated conditions.
Conditional preemption rule
When 9903.05.92 also applies, it can override this provision for that product scenario. The calculator evaluates the dated conditions.
Frequently asked questions
What is HTS 9903.05.49?
HTS 9903.05.49 is a Chapter 99 tariff modification under Section 301 Forced Labor, not a product classification. Its published scope describes when it can modify the duty treatment of a base 10-digit HTS code. Scope text: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
What rate does HTS 9903.05.49 apply?
The provision's published rate notation is: "12.5%" Tandom's catalog does not identify this record as an additive rate, so consult the source instructions for how the notation relates to the base HTSUS rate. Use the Tandom calculator for a dated scenario.
What country scope is listed for HTS 9903.05.49?
The published country scope for 9903.05.49 lists: JP.
Is HTS 9903.05.49 currently active?
Source
Authoritative citation that established this provision
USTR-FRN-2026-15181;91-FR-47318;CSMS-69326983;HTSUS-2026-Rev16-US-Note-52
Open on federalregister.govLearn more
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