Important Updates on IEEPA Refunds

Please see the following important notice from Roll & Harris LLP regarding the updates on IEEPA refunds.

Court of International Trade Certifies IEEPA Refund Class Action

Yesterday, the U.S. Court of International Trade (CIT) certified a class action in the ongoing IEEPA tariff refund litigation. While it remains to be seen if the government will seek appellate review of the CIT's decision, yesterday's decision should eventually lead to further refunds of IEEPA tariffs for those companies who have not filed their own individual refund lawsuits.

By way of background, the government's position in the IEEPA tariff litigation has generally been that importers can use CAPE to claim IEEPA refunds, but that any CAPE claims had to be filed no later than 80 days after the liquidation of each entry. At the same time, when CBP rolled out the CAPE process, it did not allow every entry to be the subject of a CAPE claim. For example, entries flagged for reconciliation could not be the subject of a CAPE claim - although CBP eventually allowed some of these types of entries to be CAPE eligible. CBP's overall CAPE criteria and the 80 day from liquidation deadline effectively meant that CBP would not refund every IEEPA tariff payment made by every importer.

At the same time, the government agreed that IF an importer filed a refund lawsuit, the importer could participate in CAPE - even for entries that were past 80 days from liquidation. This is the so- called CAPE Phase 3 process that opened on October 6, 2026 and importers who did file their own refund lawsuit have reaped the benefit of their refund lawsuit.

However, since there are over 300,000 importers who have paid IEEPA tariffs, and only approximatley 4,000 refund lawsuits were filed, the government's position meant that tens of thousands of importers - particularly those with smaller size claims - were not going to receive IEEPA refunds.

Yesterdays' class action decision certified a class of importers consisting of:

All importers of record who paid [IEEPA] duties ... between February 1, 2025, and February 19, 2026, excluding any entity that has separately filed an action seeking to recover IEEPA duties payments.

Certification of a class means that when the CIT eventually issues a refund order in the class action, it will apply to everyone in the class - hopefully putting class members on par with companies who filed their own individual refund lawsuits. That is, assuming the certification question is not overturned on any appeal, we anticipate that the CIT will enter an order requiring CBP to refund IEEPA tariffs to any importer who meets the above class definition. At that point, CBP will presumably remove the 80 day time limit for CAPE filing and all class members will presumably be eligible to file in CAPE. The impact of yesterday's decision is that many smaller size importers - and even larger importers who opted not to sue - might eventually receive full IEEPA tariff refunds.

That said, much remains to be seen. As noted above, the government may yet appeal the above class certification decision and it has 45 days to do so. Yesterday's development also does not mean that importers who have not filed a refund lawsuit will be able to avail themselves of CAPE Phase 3 (but it does put them one step closer). It also does not mean that refunds for everyone are guaranteed, nor does it speak to the timing of any such refunds. Regardless, yesterday's decision is a positive development.

While we will continue to monitor and advise on developments, the information provided in this notice is not legal advice. Importers should consult with their customs counsel for advice appropriate to their situation, including whether to file their own individual IEEPA refund lawsuit.

If you have any questions, please contact our office.

Stay Updated on Customs Compliance

 

by IAB Admin

Updates of Tariffs on Chinese Products

Please see the following message from Roll & Harris LLP regarding US and China tariff announcement.

White House Releases List of Chinese Products That Will Receive More Favorable Tariff Treatment

Following Chinese President Xi's visit to Washington last week, the White House announced that the US and China have agreed on more favorable tariff treatment for approximately $30 billion in US-China trade. Specifically, the White House released a list of 77 tariff classifications that will now have more favorable tariff treatment. An EXCEL version of this list may be downloaded here.

Importantly, as of this writing, details such as what the more favorable tariff treatment will be, when it will be effective, and how CBP will implement the more favorable tariff treatment, are not yet available. However, importers of Chinese origin goods should review their imports to determine if any of their imports are on this list.

China also released a list of products for which it, too, would improve the tariff treatment of US origin products. The Chinese list also covers about $30 billion in US exports to China, but is much longer than the US list in terms of affected tariff classifications. Exporters to China should also review this list (EXCEL version here), which the White House also posted to the above link, to see if China will now grant more favorable tariff treatment for their exports. As with the US list, implementation details by China are not yet available.

While we will continue to monitor and advise on developments, the information provided in this notice is not legal advice. Importers and exporters are reminded to consult with their customs counsel for advice appropriate to their situation, including whether they are using the correct tariff classification for their imports or exports.

Contact compliance@iab-sd.com if you have questions.

Stay Updated on Customs Compliance

 

by IAB Admin

CBP Guidance for Section 301 China Conforming Amendment

Please see the following message from NCBFAA regarding CBP’s guidance for Section 301 China product exclusions.

CBP Guidance for Section 301 China Conforming Amendment

Customs and Border Protection (CBP) has provided guidance to the trade regarding the amendment of Section 301 China product exclusions to conform with certain changes to the HTSUS.

Background

The Office of the U.S. Trade Representative (USTR) on Sept. 2 published Federal Register Notice (FRN) 91 FR 56538 making conforming amendments to four product exclusions. This amendment is to conform with changes to ten-digit statistical reporting categories of the HTSUS effective July 1, 2026.

The amendment found in the Annex to the Federal Register notice amends U.S. notes 20(vvv)(i)(4), 20(vvv)(i)(5), 20(vvv)(i)(6), and 20(vvv)(iv)(4) to subchapter III of chapter 99 of the HTSUS, as originally published in the Annex at 89 FR 46948 (May 30, 2024), as amended.

The ACE functionality for the acceptance of the conforming amendment will be effective as of noon on Sept. 23.

Guidance

This guidance provides instructions for importers, brokers, and filers on submitting entries to CBP on imports subject to four exclusions from the Section 301 China measures, effective July 1, 2026.

  • U.S. note 20(vvv)(i)(4) (9903.88.69) to subchapter III of chapter 99 of the HTSUS has been modified by inserting “through June 30, 2026; described in statistical reporting numbers 8413.91.9039, 8413.91.9046, 8413.91.9059 or 8413.91.9099 effective July 1, 2026” after “Jan. 1, 2020.”
  • U.S. note 20(vvv)(i)(5) (9903.88.69) to subchapter III of chapter 99 of the HTSUS has been modified by inserting “through June 30, 2026; described in statistical reporting numbers 8413.91.9039, 8413.91.9046, 8413.91.9059 or 8413.91.9099 effective July 1, 2026” after “Jan. 1, 2020.”
  • U.S. note 20(vvv)(i)(6) (9903.88.69) to subchapter III of chapter 99 of the HTSUS has been modified by inserting “through June 30, 2026; described in statistical reporting numbers 8413.91.9039, 8413.91.9046, 8413.91.9059 or 8413.91.9099 effective July 1, 2026” after “Jan. 1, 2020.” Note: The goods covered by notes (i)(4), (5) and (6), through June 30, 2026, were classified under HTSUS classifications 8413.91.9065, 8413.91.9085 or 8413.91.9096.
  • U.S. note 20(vvv)(iv)(4) (9903.88.69) to subchapter III of chapter 99 of the HTSUS has been modified by inserting “prior to July 1, 2026; described in statistical reporting numbers 3926.90.9915 or 3926.90.9920 effective July 1, 2026” after “3926.90.9910.” Note: The goods covered by note (iv)(4), through June 30, 2026, were classified under HTSUS classification 3926.90.9910.

Importers shall not submit the corresponding Chapter 99 HTSUS number for the Section 301 China duties when HTSUS 9903.88.69 is submitted.

Additional Information

To request a refund of Section 301 duties paid on previous imports of products granted duty exclusions by the USTR, importers may file a Post Summary Correction (PSC) if within the PSC filing timeframe. If the entry is beyond the PSC filing timeframe, importers may protest the liquidation if within the protest filing timeframe.

For example, if importers enter Chinese goods during the period July 1, 2026 through September 22, 2026, subject to the conforming amendments under HTSUS classification 9903.88.69, and pay Section 301 China duties, importers should file a PSC on or after September 23, 2026, to obtain a refund of duties paid.

Questions from the importing community concerning ACE entry rejections involving product exclusions should be referred to their CBP Client Representative, while questions related to Section 301 entry-filing requirements should be sent to the CBP Office of Trades’ Trade Remedy branch via email to traderemedy@cbp.dhs.gov.

If you have any questions, please contact our office.

Stay Updated on Customs Compliance

by IAB Admin

Updates on Section 338 Tariffs

See the following message from Roll & Harris LLP on the current updates for Section 338 tariffs.

Canada Trade War Continues - Trump Modifies List of Goods Subject to Secion 338 Tariffs and Blocks Imports of Other Goods Completely

Yesterday, President Trump signed five (5) Presidential Proclamations pursuant to Section 338 of the Tariff Act of 1930 (19 U.S.C. § 1338) in response to Canada’s continued retaliatory tariffs and discrimination against U.S. commerce. The Proclamations take two distinct forms of action:

  • Import Bans (effective September 29, 2026): Three Proclamations impose outright bans on the importation of specified Canadian alcoholic beverages, dairy products, and motorcycles over 800cc.
  • Scope Modifications (effective September 15, 2026): Two Proclamations modify the scope of existing 50% ad valorem tariffs by adding new products (including cheeses, aluminum, furniture, motorboats, and paper products) and removing certain other products from coverage. Note that although these proclamations refere to motor vehicles, alcoholic beverages, and dairy, the range of affected products goes well beyond these types of products.

Background and Timeline of Events

Yesterday's proclamations are the latest escalation in a series of trade actions between the United States and Canada. Below is a quick background and timeline of events for context:

  • July 20, 2026: President Trump issued Proclamations 11046 (alcoholic beverages), 11047 (dairy), and 11048 (motor vehicles) imposing 50% ad valorem duties on certain Canadian products under Section 338 of the Tariff Act of 1930, effective August 19, 2026.
  • August 18, 2026: Proclamation 11056 temporarily suspended the duties for three days after Canada expressed a commitment to remove the discrimination and unreasonable impositions at issue.
  • August 21, 2026: Canada reneged on its commitment, ceased negotiating in good faith, and did not remove the discrimination or unreasonable impositions.
  • August 22, 2026: The three-day suspension lapsed at 12:01 a.m. eastern time, and the 50% ad valorem duties under Proclamations 11046, 11047, and 11048 became effective.
  • August 27, 2026: The Government of Saskatchewan announced an additional 50% levy on U.S. alcoholic beverages effective September 8, 2026, expressly in retaliation for the duties imposed under Proclamation 11046.
  • September 8, 2026: Canada imposed new retaliatory tariffs on approximately $20 billion of U.S. exports, including steel, dairy, and agricultural equipment.
  • September 8, 2026: President Trump signed five new Proclamations (the subject of this alert), escalating the U.S. response to include import bans and scope modifications.

The Five New Proclamations

A. Three (3) Import Ban Proclamations (Effective September 29, 2026)

Three of the five Proclamations impose outright import bans on specified Canadian origin products. Products covered by these bans may not be imported into the United States on or after 12:01 a.m. eastern time on September 29, 2026. Products that were imported but not yet entered for consumption (or withdrawn from warehouse for consumption) before September 29 remain subject to the 50% duty rate from the underlying Proclamation.

Proclamation Excluding Certain Canadian Alcoholic Beverages

This Proclamation bans the importation of specified Canadian alcoholic beverages currently subject to 50% Section 338 duties under Proclamation 11046. Covered products include:

  • Beer (packaged in bottles, cans, kegs, or other direct-to-consumption containers)
  • Wine — sparkling, still, and fortified (in various container sizes)
  • Vermouth
  • Cider and sake
  • Spirits — including brandy, whiskey, bourbon, rye, rum, gin, vodka, tequila, mezcal, liqueurs, bitters, and other spirits

Proclamation Excluding Certain Canadian Dairy Products

This Proclamation bans the importation of specified Canadian dairy-related products currently subject to 50% Section 338 duties under Proclamation 11047. Covered products include:

  • Whey protein concentrates
  • Modified whey and fluid whey
  • Dried whey
  • Molasses (cane and other)
  • Non-alcoholic beer

Proclamation Excluding Certain Canadian Motor Vehicle Products

This Proclamation bans the importation of specified Canadian motor vehicle products currently subject to 50% Section 338 duties under Proclamation 11048. The ban covers:

  • Motorcycles with engines over 800cc (HTSUS 8711.50.00)

B. Two Scope Modification Proclamations (Effective September 15, 2026)

Two of the five Proclamations issued yesterday modify the scope of the existing 50% ad valorem tariffs by adding new products to the tariff and removing certain products from coverage. These changes are effective September 15, 2026. The scope modifications modify HTSUS Chapter 99 accordingly.

Proclamation Modifying Scope — Alcoholic Beverages

Products ADDED to the 50% tariff:

  • Various cheeses (Swiss, Emmentaler, Cheddar, Roquefort, and others)
  • Animal fats and hides/skins
  • Furskins
  • Motorboats
  • Specific whiskey and liqueur subheadings (in containers of 4 liters or less)

Products REMOVED from the 50% tariff:

  • Whiskies nesoi in containers over 4 liters
  • Liqueurs and cordials in containers over 4 liters

Proclamation Modifying Scope — Motor Vehicles

Products ADDED to the 50% tariff:

  • Cheeses
  • Paper products (writing, drawing, and graphic paper)
  • Iron and steel structures
  • Aluminum profiles, bars, tubes, and pipes
  • Base metal hardware (hooks, rivets, buckles, signs, welding electrodes)
  • Golf carts and small motor vehicles under 1000cc
  • Outboard motorboats
  • Extensive furniture categories (seats, chairs, mattresses)
  • Lamps and lighting fittings

Products REMOVED from the 50% tariff:

  • Salt and Portland cement
  • Sugars
  • Household paper products
  • Refined lead
  • Switchgear assemblies
  • Fishing rod parts

Important note: The product descriptions in the Annexes to each Proclamation are "for informational purposes only and are not intended to delimit in any way the scope of the action." The controlling references are the specific 10-digit HTSUS subheadings listed in the Annexes. Civil aircraft and parts meeting General Note 6 of the HTSUS are excepted from the tariffs.

While members of the trade community will want to verify against original source documents, we have created EXCEL files that list the HS codes that were the subject of the original 338 tariffs, along with the modifications and HS codes subject to the outright import band:

Dairy

Motor Vehicles

Alcoholic Beverages

Keep in mind these are just for trade community convenience and should be double checked against original source documents prior to use. These lists are also subject to periodic change. As noted below, the situation is evolving. The first tab in the above files (called Annex I) contains the original list of Section 338 HS codes. Other tabs show the changes and exclusion products.

Key Legal Framework — Section 338

Section 338 of the Tariff Act of 1930 (19 U.S.C. § 1338) is the legal authority under which all five Proclamations were issued. Section 338 authorizes the President to take the following actions when a foreign country discriminates against U.S. commerce:

  • Impose additional duties up to 50% ad valorem (or its equivalent) on products of the discriminating country, effective not earlier than 30 days after the President's proclamation finding discrimination
  • Suspend, revoke, supplement, or amend any Section 338 proclamation whenever the President deems that the public interests require such action
  • Exclude from importation articles of the foreign country if that country maintains or increases discrimination against the commerce of the United States after the President's initial finding

Critically, the Section 338 tariffs apply regardless of USMCA origination and in addition to Section 232 duties. Products that would otherwise qualify for preferential treatment under USMCA are still subject to the 50% ad valorem duties (or, as applicable, the import ban). Similarly, products already subject to Section 232 duties on steel or aluminum must also pay the Section 338 duties.

Section 604 of the Trade Act of 1974 (19 U.S.C. § 2483) provides additional authority to modify the HTSUS to implement the Proclamations. The Commissioner of CBP is authorized to issue rules, regulations, guidance, and instructions as necessary to implement the Proclamations, and the United States Trade Representative has been delegated the President's approval authority under 19 U.S.C. § 1338(h).

Severability Provisions

Each of the three import ban Proclamations contains a significant severability clause. If any import ban is invalidated in whole or in part — including through litigation — the 50% ad valorem duty from the underlying Proclamation (11046, 11047, or 11048, as applicable) automatically applies to the affected imports. No additional ad valorem duty beyond the original 50% rate is imposed as a result of the severability trigger.

Practical significance: Subject to what we anticipate will be litigation over the validity of the ban, this may mean that covered Canadian goods cannot be imported free of either the ban or the 50% duty. Even a successful legal challenge to the import ban might still leave the 50% tariff in place for the affected products.

GSA Procurement

In addition to the trade actions described above, the President directed the United States Trade Representative and the Administrator of the General Services Administration (GSA) to remove $50 billion worth of Canadian-origin products from GSA's Multiple Award Schedules. This action will affect federal procurement of Canadian goods and may have significant implications for Canadian companies and U.S. entities that supply Canadian-origin products to the federal government.

Potential Steps for Importers to Take

Importers of Canadian-origin products should check with their counsel and customshouse brokers for guidance specific to their situation, but among the steps importers may wish to consider taking (again, after discussing with counsel) are:

  1. Review product classifications against the Annexes to all five Proclamations. Determine whether any current or planned imports are affected by the import bans (effective September 29) or scope modifications (effective September 15). The Annexes reference specific 10-digit HTSUS subheadings—careful classification is critical.
  2. For products subject to import bans effective September 29: consider acceleration of pending shipments. Ensure that all affected goods are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern time on September 29, 2026. After that date, entry of banned products will be refused.
  3. Understand the transitional rule for goods already imported. Products that were imported but not yet entered for consumption before September 29, 2026, remain subject to the 50% duty rate from the underlying Proclamation—not the import ban. Develop entry strategies for goods in this status.
  4. For products newly added to the 50% tariff effective September 15: update duty calculations. Ensure that entry summaries filed on or after September 15 reflect the additional 50% ad valorem duty for newly covered HTSUS subheadings. Verify that bond coverage is adequate for the increased duty exposure.
  5. For products removed from the 50% tariff effective September 15: adjust duty estimates. Consider filing protests or requests for refunds for any overpayments made on or after September 15 for products no longer subject to the tariff.
  6. Review whether any imported products can be reclassified to HTSUS subheadings not covered by the Proclamations. Consult with a licensed customs broker or trade counsel before taking any reclassification position.
  7. Evaluate supply chain alternatives for banned Canadian products. Identify potential sourcing from non-Canadian origins for products subject to the import bans. This is particularly urgent for alcoholic beverages and dairy-related products.
  8. Review existing bonding to ensure sufficiency. Increased duty obligations on newly covered products may require bond adjustments. Coordinate with your surety company and customs broker.
  9. Assess inventory in bonded warehouses and foreign trade zones. Develop a strategy for Canadian-origin goods currently held in bonded warehouses or FTZs before the ban takes effect on September 29. Consider entering goods for consumption before that date.
  10. Review contractual obligations with Canadian suppliers. Evaluate whether the import bans trigger force majeure, impossibility, or frustration of purpose provisions in supply agreements. Consider providing formal notice to affected counterparties.
  11. Monitor CBP guidance and Federal Register notices. The Commissioner of CBP is authorized to issue implementing rules, regulations, guidance, and instructions, and to make additional modifications to the HTSUS. Additional announcements and CSMS Messages are expected.
  12. Consult with counsel regarding potential legal challenges. The Proclamations may be subject to litigation at the U.S. Court of International Trade. Monitor developments and assess whether participation in any challenges is appropriate.

Broader Context

Yesterday's five Proclamations represent a significant escalation in U.S. trade actions against Canada. As noted by the White House, only two countries — China and Canada — have chosen to retaliate against U.S. tariffs rather than negotiate.

The situation remains highly fluid. Section 338 grants the President broad authority to suspend, revoke, supplement, or amend any proclamation, and to take further action if Canada maintains or increases its discrimination. Additional proclamations, scope modifications, or import bans may follow, particularly if Canada continues or expands its retaliatory tariffs.

If you have any questions, please contact our office.

Stay Updated on Customs Compliance

by IAB Admin

New 232’s for Unmanned Aircraft and Unmanned Aircraft System Components

Please see the following important update from CBP regarding the duties imposed on imports of unmanned aircraft systems and components under Section 232.

CSMS # 69738151 - GUIDANCE: Section 232 Duties on Imports of Unmanned Aircraft Systems and Unmanned Aircraft Systems Components

The purpose of this message is to provide guidance on the implementation of the Presidential Proclamation 11055, August 13, 2026, “Adjusting Imports of Unmanned Aircraft Systems and Unmanned Aircraft Systems Components into the United States.”

BACKGROUND

On August 13, 2026, the President issued Proclamation 11055, imposing between 10% - 100% additional duties on certain imports of Unmanned Aircraft Systems (UAS) and UAS components. The additional 10% - 100% duties on imports of UAS and UAS components are effective September 3, 2026, and a 25% additional duty for other UAS components are effective February 9, 2027. See 91 FR 53699.

Effective September 3, 2026, all importers of goods classified under the subject Harmonized Tariff Schedule of the United States (HTSUS) classifications (in Chapters 85 and 88 of the HTSUS) are required to report an applicable Chapter 99 HTSUS classification below.

GUIDANCE

This guidance provides instructions for importers, brokers, and filers on submitting entries to U.S. Customs and Border Protection (CBP) on imports of UAS and UAS components from all countries as provided in HTSUS headings 9903.08.20–9903.08.26.

The additional 10% - 100% duties will take effect with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on September 3, 2026, and on or after 12:01 a.m. eastern time on February 9, 2027, as specified below.

9903.08.20: Articles provided for in the enumerated provisions of subdivision (c) of U.S. note 43 to subchapter III that are not for use in or with the products described therein.

0% additional ad valorem rate of duty

9903.08.21: Except as provided for in headings 9903.08.23 -9903.08.26, unmanned aircraft, their parts and components, as provided for in subdivisions (c)(1)-(3) of U.S. note 43 to subchapter III.

1. Unmanned aircraft, docking stations for unmanned aircraft or parts for such docking stations:

8504.40.9580 8537.10.9170 8806.24.00
8806.29.00 8806.94.00 8806.99.00

2. Parts or components for use in or with an unmanned aircraft system with a maximum take-off weight of more than 25 kg, except those for systems for retail delivery use, agricultural use, or sale to the Department of War:

8807.10.00 8807.20.00 8807.30.00 8807.90.90

3. Unmanned aircraft with thermal imaging:

8806.21.00 8806.22.00 8806.23.00
8806.91.00 8806.92.00 8806.93.00

100% additional ad valorem rate of duty.

9903.08.22: Except as provided for in headings 9903.08.23 -9903.08.26, unmanned aircraft, as provided for in subdivision (c)(4) of U.S. note 43 to subchapter III.

4. Unmanned aircraft without thermal imaging:

8806.21.00 8806.22.00 8806.23.00
8806.91.00 8806.92.00 8806.93.00

25% additional ad valorem rate of duty.

9903.08.23: Unmanned aircraft, their parts and components that are the products of the United Kingdom, as provided for in subdivision (d) of U.S. note 43 to subchapter III.

10% additional ad valorem rate of duty.

DO NOT REPORT ANY DUTIES UNDER THIS HTSUS CLASSIFICATION UNTIL FURTHER GUIDANCE IS PROVIDED

9903.08.24: Unmanned aircraft, their parts and components that are the product of Japan, Liechtenstein, South Korea, Switzerland, Taiwan or a member nation of the European Union (Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia (Czech Republic), Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, and Sweden), as provided for in subdivision (d) of U.S. note 43 to subchapter III.

15% additional ad valorem rate of duty (combined column one and Section 232 duty rate).

DO NOT REPORT ANY DUTIES UNDER THIS HTSUS CLASSIFICATION UNTIL FURTHER GUIDANCE IS PROVIDED

9903.08.25:  Unmanned aircraft, their parts and components, as provided for in subdivisions (c) of U.S. note 43, to subchapter III, imported for companies subject to an onshoring plan approved by the Department of Homeland Security or the Department of War.

0% additional ad valorem rate of duty

(NOTE: 9903.08.25 expires on February 9, 2027)

9903.08.26: Unmanned aircraft, their parts and components, as provided for in subdivisions (c) of U.S. note 43, to subchapter III, imported subject to an onshoring plan approved by the Secretary of Commerce in accordance with a process to be established in a Federal Register notice.

0% additional ad valorem rate of duty

DO NOT REPORT ANY DUTIES UNDER THIS HTSUS CLASSIFICATION UNTIL FURTHER GUIDANCE IS PROVIDED

Effective for goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on February 9, 2027:

9903.08.22: Except as provided for in headings 9903.08.23 -9903.08.26, unmanned aircraft, as provided for in subdivisions (c)(4) and (5) of U.S. note 43 to subchapter III.

4. Unmanned aircraft without thermal imaging:

8806.21.00 8806.22.00 8806.23.00
8806.91.00 8806.92.00 8806.93.00

5. Parts or components for use in or with an unmanned aircraft system except those covered in subdivision (c)(2) of U.S. note 43 to subchapter III:

8807.10.00 8807.20.00 8807.30.00 8807.90.90

Note: Subdivision (c)(2) covers “Parts or components for use in or with an unmanned aircraft system with a maximum take-off weight of more than 25kg, except those for systems for retail delivery use, agricultural use, or sale to the Department of War.”

25% additional ad valorem rate of duty

Trade Agreements

For imported articles subject to headings 9903.08.21–9903.08.26 that are eligible for special tariff treatment under any of the free trade agreements or preference programs listed in general note 3(c)(i) to the tariff schedule, the duties provided in these headings shall be collected in addition to any special rate of duty otherwise applicable under the appropriate tariff subheading.

Chapter 98

Goods for which entry is claimed under a provision of chapter 98 to the HTSUS and that are subject to the additional duties prescribed herein shall be eligible for and subject to the terms of such provision and applicable CBP regulations.  No claim for entry or for any duty exemption or reduction shall be allowed under a provision of chapter 99 to the HTSUS that may set forth a lower rate of duty or provide duty-free treatment, taking into account information supplied by CBP.  All antidumping, countervailing or other duties and charges applicable to such goods shall continue to be imposed.

Manufacturing Drawback

Manufacturing drawback claims made in accordance with subsections (a) and (b) of section 313 of the Tariff Act of 1930, as amended, 19 U.S.C. 1313(a)-(b), shall be available with respect to the duties imposed pursuant to Proclamation 11055 on articles that meet the following conditions:

(a) the article is not of a type of merchandise subject to an antidumping or countervailing duty order, without regard to whether the article is from the country or countries listed in the order or orders;

(b) the article is a product of Trade Agreement Partners, composed of the United Kingdom, the European Union, Japan, the Republic of Korea, Switzerland, Liechtenstein, Mexico, Canada, and any trading partner with which the United States concludes a trade and security agreement; and

(c) At least 85 percent of the content of the article is a product of Trade Agreement Partners.

Foreign Trade Zone (FTZ)

Any product described in clause Annex I, Annex II or Annex III of  Proclamation 11055, except those eligible for admission as ""domestic status"" as described in 19 CFR 146.43, that is subject to a duty imposed by Proclamation 11055 and that is admitted into a United States foreign trade zone on or after the effective date of  Proclamation 11055, must be admitted as ""privileged foreign status"" as described in 19 CFR 146.41 and will be subject upon entry for consumption to any ad valorem rates of duty related to the classification under the applicable HTSUS subheading.

For questions regarding Section 232 entry filing, contact the Trade Remedy Branch at TradeRemedy@cbp.dhs.gov.

If you encounter any errors in filing an entry summary, contact your CBP Client Representative or the ACE Help Desk.

If you have any questions, please contact our office.

Stay Updated on Customs Compliance

by IAB Admin

Urgent Action Needed - IORs Data Enforcement

CBP has released a new notice regarding the enforcement of Importer ID Data review.

Please complete the Form 5106, review all of the data accurately, and submit this form at compliance@iab-sd.com to update CBP with your current information.

See the following message from Roll & Harris LLP on further details.

CBP Announces Enhanced Enforcement of Importer ID Data - Inaccurate Data to Trigger Immediate Voiding of IOR Number

Yesterday, CBP published a general notice in the Federal Register implementing Section 2(e) of Executive Order 14411, “Strengthening Customs Enforcement,” signed by President Trump on June 3, 2026. The notice announces that CBP is now comprehensively reviewing the accuracy of Form 5106 data on file for all importers of record ("IORs").

Form 5106 (Create/Update Importer Identity Form) is the vehicle through which an individual or entity obtains an IOR number and thereby becomes eligible to make entry in the United States. It captures the importer's name; EIN, SSN, or CBP-assigned number; mailing address; physical location address (if different); phone number; and email address, along with (for now) optional details on corporate structure, beneficial ownership, and company officers.

Changes Starting on September 18, 2026

Effective September 18, 2026, CBP states it will immediately void the IOR number of any importer whose Form 5106 information is found to be inaccurate or incomplete. A voided IOR number cannot be used for any purpose, including entering merchandise into the United States. CBP states it may also pursue other enforcement action.

CBP identified three data points that will receive particular scrutiny:

  • Physical address — must be the importer's actual physical location. It cannot be the address of a registered agent, customs broker, freight forwarder, P.O. box, or business service center, or the address of any other person or entity. (A principal's home address is acceptable for the business.)
  • Email address — must be valid and must belong to the IOR itself; brokers and third parties may not substitute their own email address for the importer's.
  • Phone number — must be valid and must belong to the IOR itself, on the same terms as the email address requirement.

When CBP voids an IOR number, it will send written notice to the email address most recently on file for that importer and, where applicable, copy the customs broker that last filed an entry on the importer's behalf. The notice will explain the basis for the voiding and what the importer must submit to corroborate its identity and request reinstatement.

Legal Exposure Beyond a Voided Number

CBP's notice is explicit that the stakes for importers extend past the operational disruption of a voided IOR number (which, by itself, could cause a huge negative economic impact on the importer since its supply chain may grind to a a halt):

  • An individual who knowingly certifies false or incomplete information on Form 5106 can face criminal fines or imprisonment under 18 U.S.C. § 1001.
  • Because Form 5106 data determines who is liable for duties owed, inaccurate or misleading submissions are treated (per CBP) as material to a payment obligation to CBP, exposing the IOR (and potentially associated individuals) to civil liability under the False Claims Act, 31 U.S.C. § 3729 et seq.
  • Customs brokers that submit inaccurate or invalid Form 5106 information may face broker penalties or other consequences under 19 U.S.C. § 1641, in addition to their existing due-diligence obligations under 19 CFR 111.29(a) and the prohibition on transmitting information a broker knows or should know is false or misleading under 19 CFR 111.32.

While importers and brokers should consult with their customs counsel as to what specific takes to take, the list below should serve as a useful starting point for discussions around how to react to yesterday's Federal Register notice.

Recommended Steps for Importers of Record

  1. Pull current Form 5106 record and verify every required field is up to date and accurate — legal name, EIN/SSN/CBP-assigned number, mailing address, physical location address, phone number, and email address.
  2. Confirm the physical address on file is a genuine operating location, not a broker's, freight forwarder's, registered agent's, or P.O. box address.
  3. Confirm the phone number and email address on file belong to the importer and not to a broker or third party filing on the importer's behalf.
  4. If any information has changed or was never accurate, file an updated Form 5106 well before September 18, 2026 — do not wait for a CBP inquiry.
  5. Review any Power of Attorney on file with your customs broker to ensure it was executed directly between your company and the broker (not through a freight forwarder or other intermediary) and that the Power of Attorney remains current.
  6. Confirm the email address CBP has on file is monitored and current, since it is the address CBP will use to send any notice of voiding.
  7. If you operate through multiple related entities or a corporate structure, verify that each entity making entry has its own accurate, up-to-date Form 5106 on file, since the enforcement action applies IOR-by-IOR.
  8. Implement internal controls to limit who can submit a Form 5106 form to CBP so that local divisions, manufacturing locations, etc. do not independently submit 5106 forms to CBP without accurate data and approval from individuals responsible for customs compliance and monitor importer ID data in ACE.

Recommended Steps for Customs House Brokers

  1. Audit Form 5106 submissions made on clients' behalf for physical addresses that resolve to the brokerage's own address, a freight forwarder, a registered agent, or a P.O. box, and correct any such entries with the client's genuine location.
  2. Confirm that no client Form 5106 lists the brokerage's own phone number or email address in place of the client's; replace any such entries with the client's own contact information.
  3. Verify that a valid Power of Attorney is executed directly with each IOR client — not routed through a freight forwarder or other third party — as required by 19 CFR 111.36(c)(3).
  4. Document the due-diligence steps taken to verify client-provided data before transmission, consistent with the broker's obligations under 19 CFR 111.29(a) and 19 CFR 111.32.
  5. Proactively reach out to clients whose Form 5106 data may be stale or inaccurate and request updated information well ahead of September 18, 2026.
  6. Establish an internal process to monitor for CBP notices of voided IOR numbers on entries the brokerage files, since CBP will copy the broker that last filed an entry for an affected importer.
  7. Be prepared to assist clients in assembling the documentation needed to corroborate identity and request reinstatement of a voided IOR number, and to advise on entry filing options while a number is inactive.

If an IOR Number Is Voided

CBP's notice will identify the basis for the voiding and describe what information is required to corroborate the importer's identity and request reestablishment. Importers or brokers with a valid POA may direct questions about a voided IOR number, or about this enforcement effort generally, to IORProgram@cbp.dhs.gov using the subject line “Enforcing IOR Accuracy.”

Looking Ahead

CBP notes that this notice is only an initial step under E.O. 14411 and that it is separately working on revisions to importer eligibility regulations, guidance, and policy under Section 2 of the Executive Order. Additional Federal Register publications and CBP website announcements are expected. Importers and brokers should treat the current Form 5106 data-accuracy review as the first of several forthcoming compliance obligations tied to the Executive Order, and should build a recurring review of IOR data into their compliance programs rather than treating this as a one-time exercise.

If you have any questions, please contact our office.

Stay Updated on Customs Compliance

by IAB Admin

Important Notice - Rejected Refunds Due to Lack of ACH Enrollment

Please see the following important notice from CBP regarding missing refunds due to lack of ACH enrollment.

CSMS # 69570464 - IMPORTANT: Review ACE Reports for Rejected Refunds Due to Lack of ACH Enrollment

U.S. Customs and Border Protection (CBP) advises Customs brokers to use the ACH Rejected Refunds Report (REV-613) report in the Automated Commercial

Environment (ACE) Reports tool to help importers identify any refunds that have been rejected due to missing Automated Clearing House (ACH) enrollment.

Importers also have the option to run the REV-613 report to determine whether any potential refunds have been rejected. For help running this report, review CBP’s Trade Refund Reports reference guide.

If necessary, affected importers should complete the following steps:

Note: Importers that are not enrolled to receive refunds via ACH may continue to experience refund delays or rejections.

For additional refund information, review CBP’s ACH Refund webpage.

If you have any questions, please contact our office.

Stay Updated on Customs Compliance

by IAB Admin

Forced Labor Enforcement

See the following message from Sidley Austin LLP regarding the Forced Labor Enforcement by the Department of Homeland Security.

On Friday afternoon, the Department of Homeland Security announced that the Forced Labor Enforcement Taskforce (FLETF) is adding 43 entities to the Uyghur Forced Labor Prevention Act (UFLPA) entity list.

This is the first action by FLETF during the second Trump administration (and may be an effort to show the world that the United States is serious about forced labor enforcement after it imposed tariffs on imports from 60 jurisdictions last week purportedly because those jurisdictions have not adopted U.S.-style forced labor laws and/or have not enforced them to U.S. standards).

Effective, Monday, August 3, 2026, U.S. Customs and Border Protection will apply a rebuttable presumption that articles produced by these entities were produced with forced labor and are, therefore, prohibited from entry into the United States. The listed entities are from a variety of industries, including pharmaceuticals, aluminum, gold, copper, lithium, textiles, food products, and others.

Many of these companies appear to produce raw/intermediate materials that could be in a company’s extended supply chain (i.e., given what they produce, these companies may not be a direct supplier, but could be a supplier to a supplier, etc.).

All companies should review the list of companies (including the entity-specific information FLETF provided) to confirm whether any of these entities are in their supply chain. There has been a significant increase in customs-related enforcement, including forced labor-related enforcement, in recent months. We expect this trend to continue/intensify.

If you have any questions, please contact our office.

Stay Updated on Customs Compliance

 

 

by IAB Admin

Latest Updates on Section 301 Forced Labor Tariffs

See the following message from Roll & Harris LLP on the current updates for Section 301 “Forced Labor” tariffs.

USTR Slaps New Section 301 "Forced Labor" Tariffs on Imports from 60 Countries - Effective Today

At the direction of President Trump, U.S. Trade Representative Jamieson Greer has taken final action in USTR's Section 301 investigations into the failure of 60 economies to impose and effectively enforce a ban on the importation of goods made with forced labor, imposing new tariffs of 10% or 12.5% on nearly all imports from those countries. These 60 economies account for 99.4% of U.S. imports, so the odds are high most supply chains are affected. A copy of the draft Federal Register notice may be downloaded here, but below is a short summary.

The tariffs are effective as of 12:01 am earlier today. The additional duties apply to products entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern time on July 24, 2026. To be sure, there is a narrow exception for goods loaded onto a vessel and in transit on the final mode of transit before 12:01 a.m. Eastern on July 24, 2026, and entered for consumption before 12:01 a.m. Eastern on July 28, 2026. Such goods are not subject to the new Section 301 tariffs and are reported using tariff classification 9903.05.85.

The tariff rates – 10% or 12.5% – depend on the country of origin of the good. A 10% rate applies to countries that have imposed a forced labor import ban, committed to do so through an Agreement on Reciprocal Trade (ART), or put in place a partial regime with that effect:

Argentina
Bangladesh
Cambodia
Canada
Ecuador
El Salvador
Guatemala
Honduras
India
Indonesia
Jordan
Malaysia
Mexico
Pakistan
Sri Lanka
Trinidad and Tobago, and
United Kingdom.

Every other investigated economy – including China, Brazil, Vietnam, Taiwan, and Israel – gets 12.5%. For a handful of countries the duty is applied "net of MFN": for the European Union and Taiwan the Section 301 duty is set so the total of the MFN duty plus the Section 301 duty equals 10% (and is zero where the MFN rate already meets or exceeds 10%), and for Japan, Korea, and Switzerland the same math applies to a 12.5% ceiling. New 9903.05.20 thru 9903.05.84 tariff provisions set forth the new additional tariff classification required to be reported for goods of each of the 60 countries of origin.

These tariffs “stack”. Products subject to the new Section 301 duties are also subject to any other applicable duties in Chapter 99, so the forced labor tariff is generally imposed on top of existing duties.

Key exemptions – check the Annexes. The action does not cover informational materials, donations, or accompanied baggage, and – importantly – it does not apply to articles already subject to Section 232 tariffs, including aluminum, steel, and copper articles and their derivatives, autos and auto parts, medium- and heavy-duty vehicles and their parts, wood products, and semiconductor articles.

USTR also exempted a long list of specified products (raw materials, goods that could cause economy-wide disruptions, and goods unavailable from domestic or other sources), added 471 additional product exclusions per economy, and adopted certain country-specific exemptions.

Goods properly entered under most Chapter 98 provisions are also excluded, though partial-duty provisions such as 9802.00.80 remain subject to the duty on the applicable value.

USMCA origin goods are also exempt.

Importers should review new tariff codes 9903.05.86 thru 9903.06.2, which correspond to the exemptions/exclusions set forth in note 52(b) thru (j) to subchapter III of Chapter 99.

No exclusion process, and no drawback relief for FTZ goods. USTR declined to establish a product exclusion process, finding it inconsistent with the President's direction. And any covered product admitted to a U.S. foreign trade zone must be admitted in "privileged foreign status" (unless eligible for "domestic status").

Textile quotas are coming. USTR intends to establish tariff-rate quotas for Bangladesh, Cambodia, Indonesia, and Malaysia to allow a set volume of textiles and apparel to enter free of the Section 301 duty, but until those TRQs are established through a separate Federal Register notice, the new Section 301 tariffs apply to those goods.

Like other tariff measures of the past two years – today's new tariffs require importers to continue to assess the country of origin, tariff classification, and exemption eligibility of their products.

We are continuing to monitor these developments and to assist importers in the constantly changing tariff minefield.

If you have any questions, please contact our office.

Stay Updated on Customs Compliance

 

by IAB Admin

Important Notice - Section 301 Forced Labor Import Duties

Please see the following important update from CBP regarding the tariffs imposed on imports from sixty economies under Section 301 Forced Labor Action.

CSMS # 69326983 - GUIDANCE: Section 301 Forced Labor Import Duties

The purpose of this message is to provide guidance regarding the Office of the United States Trade Representative’s action imposing 10 percent to 12.5 percent tariffs on imports from sixty economies with certain exemptions, under section 301 of the Trade Act of 1974, effective July 24, 2026. This action was announced by the United States Trade Representative on July 23, 2026. See USTR Section 301 Forced Labor Action.

GUIDANCE

This guidance provides instructions for importers, brokers, and filers on submitting entries to U.S. Customs and Border Protection (CBP) on imports from the sixty economies specified below entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on July 24, 2026.

Please see the attachment for the Chapter 1 to 97 HTSUS classifications, which correspond to the Chapter 99 headings.

The following Harmonized Tariff Schedule of the United States (HTSUS) classifications will be subject to Section 301 duties as follows:

9903.05.20: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Algeria will be assessed an additional ad valorem duty rate of 12.5%.

9903.05.21: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Angola will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.22: Except for products described in headings 9903.05.85–9903.05.92 and 9903.06.10–9903.06.11, articles the product of Argentina will be assessed an additional ad valorem rate of duty of 10%.

9903.05.23: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Australia will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.24: Except for products described in headings 9903.05.85–9903.05.92, articles the product of the Bahamas will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.25: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Bahrain will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.26: Except for products described in headings 9903.05.85–9903.05.92 and 9903.06.12–9903.06.13, articles the product of Bangladesh will be assessed an additional ad valorem rate of duty of 10%.

9903.05.27: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Brazil will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.28: Except for products described in headings 9903.05.85–9903.05.92 and 9903.06.02–9903.06.03, articles the product of Cambodia will be assessed an additional ad valorem rate of duty of 10%.

9903.05.29: Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada will be assessed an additional ad valorem rate of duty of 10%.

9903.05.30: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Chile will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.31: Except for products described in headings 9903.05.85–9903.05.92, articles the product of China will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.32: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Colombia will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.33: Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.95, articles the product of Costa Rica will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.34: Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.95, articles the product of Dominican Republic will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.35: Except for products described in headings 9903.05.85–9903.05.92 and 9903.06.18–9903.06.19, articles the product of Ecuador will be assessed an additional ad valorem rate of duty of 10%.

9903.05.36: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Egypt will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.37: Except for products described in headings 9903.05.85–9903.05.92, 9903.05.95, and 9903.06.07–9903.06.09, articles the product of El Salvador will be assessed an additional ad valorem rate of duty of 10%.

9903.05.38: Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter, will not be assessed an additional ad valorem rate of duty.

9903.05.39: Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter, will be assessed a combined column one and Section 301 duty rate of 10%.

9903.05.40: Except for products described in headings 9903.05.85–9903.05.92, 9903.05.95, and 9903.06.04–9903.06.06, articles the product of Guatemala will be assessed an additional ad valorem rate of duty of 10%.

9903.05.41: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Guyana will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.42: Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.95, articles the product of Honduras will be assessed an additional ad valorem rate of duty of 10%.

9903.05.43: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Hong Kong, China will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.44: Except for products described in headings 9903.05.85–9903.05.92, articles the product of India will be assessed an additional ad valorem rate of duty of 10%.

9903.05.45: Except for products described in headings 9903.05.85–9903.05.92 and 9903.06.16–9903.06.17, articles the product of Indonesia will be assessed an additional ad valorem rate of duty of 10%.

9903.05.46: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Iraq will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.47: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Israel will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.48: 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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter, will not be assessed an additional ad valorem rate of duty.

9903.05.49: 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, will be assessed a combined column one and Section 301 duty rate of 12.5%.

9903.05.50: Except for products described in headings 9903.05.85–9903.05.92 and 9903.06.20–9903.06.21, articles the product of Jordan will be assessed an additional ad valorem rate of duty of 10%.

9903.05.51: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Kazakhstan will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.52: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Kuwait will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.53: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Libya will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.54: Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.99–9903.06.01, articles the product of Malaysia will be assessed an additional ad valorem rate of duty of 10%.

9903.05.55: Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico will be assessed an additional ad valorem rate of duty of 10%.

9903.05.56: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Morocco will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.57: Except for products described in headings 9903.05.85–9903.05.92, articles the product of New Zealand will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.58: Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.95, articles the product of Nicaragua will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.59: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Nigeria will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.60: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Norway will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.61: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Oman will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.62: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Pakistan will be assessed an additional ad valorem rate of duty of 10%.

9903.05.63: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Peru will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.64: Except for products described in headings 9903.05.85–9903.05.92, articles the product of the Philippines will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.65: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Qatar will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.66: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Russia will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.67: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Saudi Arabia will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.68: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Singapore will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.69: Except for products described in headings 9903.05.85–9903.05.92, articles the product of South Africa will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.70: Except for products described in headings 9903.05.85–9903.05.92, articles the product of South Korea, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter, will not be assessed an additional ad valorem duty rate.

9903.05.71: Except for products described in headings 9903.05.85–9903.05.92, articles the product of South Korea, 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, will be assessed a combined column one and Section 301 duty rate of 12.5%.

9903.05.72: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Sri Lanka will be assessed an additional ad valorem rate of duty of 10%.

9903.05.73: Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.98, articles the product of Switzerland, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter, will not be assessed an additional ad valorem duty rate.

9903.05.74: Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.98, articles the product of Switzerland, 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, will be assessed a combined column one and Section 301 duty rate of 12.5%.

9903.05.75: Except for products described in headings 9903.05.85–9903.05.92 and 9903.06.14–9903.06.15, articles the product of Taiwan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter, will not be assessed an additional ad valorem duty rate.

9903.05.76: Except for products described in headings 9903.05.85–9903.05.92 and 9903.06.14–9903.06.15, articles the product of Taiwan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter, will be assessed a combined column one and Section 301 duty rate of 10%.

9903.05.77: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Thailand will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.78: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Trinidad and Tobago will be assessed an additional ad valorem rate of duty of 10%.

9903.05.79: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Türkiye will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.80: Except for products described in headings 9903.05.85–9903.05.92, articles the product of the United Arab Emirates will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.81: Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.96, articles the product of the United Kingdom will be assessed an additional ad valorem rate of duty of 10%.

9903.05.82: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Uruguay will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.83: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Venezuela will be assessed an additional ad valorem rate of duty of 12.5%.

9903.05.84: Except for products described in headings 9903.05.85–9903.05.92, articles the product of Vietnam will be assessed an additional ad valorem rate of duty of 12.5%.

General Exemptions For All Economies

9903.05.85: Articles 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 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern time on July 28, 2026.

9903.05.86: Articles provided for in subdivision (b) of U.S. note 52 to this subchapter.

9903.05.87: Articles provided for in subdivision (c) of U.S. note 52 to this subchapter.

9903.05.88: Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components, as provided for in subdivision (d) of U.S. note 52 to this subchapter.

9903.05.89: Articles for use in pharmaceutical applications, as provided for in subdivision (e) of U.S. note 52 to this subchapter.

9903.05.90: Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, as provided in subdivision (f) of U.S. note 52 to this subchapter.

9903.05.91: Articles that are donations by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering.

9903.05.92: Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds.

Exemptions by Economy (in order of name of economy)

9903.06.10: Articles the product of Argentina, as provided for in subdivision (j)(8)(i) of U.S. note 52 to this subchapter.

9903.06.11: Articles the product of Argentina, as provided for in subdivision (j)(8)(ii) of U.S. note 52 to this subchapter.

9903.06.12: Articles the product of Bangladesh, as provided for in subdivision (j)(9)(i) of U.S. note 52 to this subchapter.

9903.06.13: Articles the product of Bangladesh, as provided for in subdivision (j)(9)(ii) of U.S. note 52 to this subchapter.

9903.06.02: Articles the product of Cambodia, as provided for in subdivision (j)(5)(i) of U.S. note 52 to this subchapter.

9903.06.03: Articles the product of Cambodia, as provided for in subdivision (j)(5)(ii) of U.S. note 52 to this subchapter.

9903.05.93: Articles the product of Canada, as provided for in subdivision (g) of U.S. note 52 to this subchapter.

As provided in heading 9903.05.93, the additional duties imposed by heading 9903.05.29 shall not apply to any products of Canada entered free of duty under the United States-Mexico-Canada Agreement, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS, but regardless of whether a product is entered under a provision for which the rate of duty “S or S+” appears in the “Special” sub-column

9903.05.95: Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (i) of U.S. note 52 to this subchapter.

As provided in heading 9903.05.95, the additional duties imposed by headings 9903.05.33, 9903.05.34, 9903.05.37, 9903.05.40, 9903.05.42, and 9903.05.58 shall not apply to a textile or apparel good as defined in subdivision (d)(v) of general note 29 of the HTSUS which is the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, entered free of duty under the Dominican Republic-Central America-United States Free Trade Agreement, including any treatment set forth in subchapter XXII of chapter 98 of the HTSUS

9903.06.18: Articles the product of Ecuador, as provided for in subdivision (j)(12)(i) of U.S. note 52 to this subchapter.

9903.06.19: Articles the product of Ecuador, as provided for in subdivision (j)(12)(ii) of U.S. note 52 to this subchapter.

9903.06.07: Articles the product of El Salvador, as provided for in subdivision (j)(7)(i) of U.S. note 52 to this subchapter.

9903.06.08: Articles the product of El Salvador, as provided for in subdivision (j)(7)(ii) of U.S. note 52 to this subchapter.

9903.06.09: Articles of textiles or apparel the product of El Salvador, as provided for in subdivision (j)(7)(iii) of U.S. note 52 to this subchapter.

If a good of El Salvador is eligible for both (i) the exemption for textile or apparel goods of CAFTA-DR countries that are entered free of duty under the CAFTA-DR (9903.05.95), and (ii) the exemption for textiles or apparel goods of Guatemala (9903.06.06) or El Salvador (9903.06.09) entered free of duty under the CAFTA-DR, then the importer may enter the good under either applicable chapter 99 heading.

9903.05.97: Articles the product of a member state of the European Union, as provided for in subdivision (j)(2) of U.S. note 52 to this subchapter.

9903.06.04: Articles the product of Guatemala, as provided for in subdivision (j)(6)(i) of U.S. note 52 to this subchapter.

9903.06.05: Articles the product of Guatemala, as provided for in subdivision (j)(6)(ii) of U.S. note 52 to this subchapter.

9903.06.06: Articles of textiles or apparel the product of Guatemala, as provided for in subdivision (j)(6)(iii) of U.S. note 52 to this subchapter.

If a good of Guatemala or El Salvador is eligible for both (i) the exemption for textile or apparel goods of CAFTA-DR countries that are entered free of duty under the CAFTA-DR (9903.05.95), and (ii) the exemption for textiles or apparel goods of Guatemala (9903.06.06) or El Salvador (9903.06.09) entered free of duty under the CAFTA-DR, then the importer may enter the good under either applicable chapter 99 heading.

9903.06.16: Articles the product of Indonesia, as provided for in subdivision (j)(11)(i) of U.S. note 52 to this subchapter.

9903.06.17: Articles the product of Indonesia, as provided for in subdivision (j)(11)(ii) of U.S. note 52 to this subchapter.

9903.06.21: Articles the product of Jordan, as provided for in subdivision (j)(13)(ii) of U.S. note 52 to this subchapter.

9903.06.20: Articles the product of Jordan, as provided for in subdivision (j)(13)(i) of U.S. note 52 to this subchapter.

9903.05.99: Articles the product of Malaysia, as provided for in subdivision (j)(4)(i) of U.S. note 52 to this subchapter.

9903.06.01: Articles the product of Malaysia, as provided for in subdivision (j)(4)(ii) of U.S. note 52 to this subchapter.

9903.05.94: Articles the product of Mexico, as provided for in subdivision (h) of U.S. note 52 to this subchapter.

As provided in heading 9903.05.94, the additional duties imposed by heading 9903.05.55 shall not apply to any products of Mexico entered free of duty under the United States-Mexico-Canada Agreement, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS, but regardless of whether a product is entered under a provision for which the rate of duty “S or S+” appears in the “Special” sub-column.

9903.05.98: Articles the product of Switzerland, as provided for in subdivision (j)(3) of U.S. note 52 to this subchapter.

9903.06.14: Articles the product of Taiwan, as provided for in subdivision (j)(10)(i) of U.S. note 52 to this subchapter.

9903.06.15: Articles the product of Taiwan, as provided for in subdivision (j)(10)(ii) of U.S. note 52 to this subchapter.

9903.05.96: Articles the product of the United Kingdom, as provided for in subdivision (j)(1) of U.S. note 52 to this subchapter.

Chapter 98

The additional duties imposed by headings 9903.05.20–9903.05.84 shall not apply to goods for which entry is properly claimed under a provision of chapter 98 of the tariff schedule pursuant to applicable regulations of U.S. Customs and Border Protection (“CBP”), and whenever CBP agrees that entry under such a provision is appropriate, except for goods entered under subheadings 9802.00.40, 9802.00.50 or 9802.00.60 or heading 9802.00.80. For goods entered under subheadings 9802.00.40, 9802.00.50 and 9802.00.60, the additional duties apply to the value of repairs, alterations or processing performed, as described in the applicable subheading. For goods entered under heading 9802.00.80, the additional duties apply to the value of the article assembled abroad, less the cost or value of such products of the United States, as described.

Products that are provided for in this note shall continue to be subject to antidumping, countervailing, or other duties, taxes, fees, exactions and charges.

Foreign Trade Zone

Any product of Section 301 Forced Labor that is subject to the additional duty imposed by this action, and that is admitted into a U.S. foreign trade zone, except any product that is eligible for admission under “domestic status” as defined in 19 C.F.R. 146.43, only may be admitted as “privileged foreign status,” as defined in 19 C.F.R. 146.41, effective as of the date that the additional duty is imposed.

HTSUS Sequence

When submitting an entry summary in which a heading or subheading in Chapter 98 and/or 99 is claimed on imported merchandise, the following instructions will apply for the order of reporting the HTSUS on an entry summary line.

1. Chapter 98 (if applicable)

2. Chapter 99 number(s) for additional duties (if applicable)

3. For trade remedies,

  • First report the Chapter 99 HTSUS for Section 301,
  • Followed by the Chapter 99 HTSUS for Section 122,
  • Followed by the Chapter 99 HTSUS for Section 232
  • Followed by the Chapter 99 HTSUS for Section 201 duties (if applicable),
  • Followed by the Chapter 99 HTSUS for Section 201 quota (if applicable).

4. Chapter 99 number(s) for REPLACEMENT duty or other use (i.e., Miscellaneous Tariff Bill or other provisions)

5. Chapter 99 number for other quota (not covered by #3) (if applicable)

6. Chapter 1 to 97 Commodity Tariff

The entered value of the imported product reported on the entry summary line should be reported on the Chapter 1-97 HTSUS classification, unless Chapter 98 reporting provisions require the entered value to be reported differently.

For questions regarding Section 301 entry filing, contact the Trade Remedy Branch at TradeRemedy@cbp.dhs.gov.

If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.

If you have any questions, please contact our office.

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