US tariffs · HTSUS chapter 99, U.S. note 52(j)

US forced-labor tariff exemptions for UK, EU and Swiss goods: the full list (note 52(j))

Since 24 July 2026, UK goods have paid the forced-labor Section 301 tariff at 10% on top of their normal duty, and EU and Swiss goods have paid their normal duty topped up to a combined 10% or 12.5%. Three short lists in the US tariff schedule switch that off for 226 entries on 184 tariff lines: 49 for the UK, 43 for the EU and 134 for Switzerland. Scotch whisky, UK medical devices, European cork and natural diamonds, and Swiss roses are on them. Irish whiskey, UK gin and Swiss watches are not. Here is every line, and what the exemption is worth.

Updated 10 November 2026 · Source: USITC, HTSUS 2026 Revision 22 (in force 30 October 2026), chapter 99, U.S. note 52(j)(1)–(3) · Engine figures checked 10 November 2026

226

Exempt entries

On 184 HTS lines; 42 lines are on both the EU and Swiss lists

United Kingdom

Note 52(j)(1), heading 9903.05.96: whisky and medical devices

EU member states

Note 52(j)(2), heading 9903.05.97: cork, silk, diamonds, gemstones

134

Switzerland

Note 52(j)(3), heading 9903.05.98: plants, flowers, wood, cork, silk, gems

Counts from HTSUS 2026 Rev. 23 (note 52 unchanged from Rev. 22), ch. 99, U.S. note 52(j)(1)–(3), as parsed by our data build (2026-11-10) and read against the printed note on 10 November 2026.

What note 52(j)(1)–(3) says

The forced-labor tariff is a set of chapter 99 headings, 9903.05.20 to 9903.05.84, one or two per country. U.S. note 52(a) says they "impose additional ad valorem rates of duty on imports of all products of the countries provided for in these headings", except as provided in the exemption headings 9903.05.85 to 9903.06.21 and subdivisions (b) to (k) of the note. Subdivision (b) is the list that applies to every country (about 860 lines: computers, phones, chips, energy, coffee and so on). Subdivision (j) is the country lists.

The first three are written the same way. Each says that, as provided in its own heading, the duty imposed by the country's forced-labor heading "shall not apply to articles the product of" that country "that are classifiable in the following provisions of the HTSUS", followed by a list of tariff lines. The exemption headings carry the rate "the duty provided in the applicable subheading": the normal column 1 (MFN) rate, with nothing added.

Note	Products of	Duty it switches off	Exemption heading	Lines
52(j)(1)	the United Kingdom	9903.05.81: MFN + 10%	9903.05.96	49
52(j)(2)	a member state of the EU	9903.05.38 (MFN 10% or more: no change) and 9903.05.39 (MFN under 10%: 10%)	9903.05.97	43
52(j)(3)	Switzerland	9903.05.73 (MFN 12.5% or more: no change) and 9903.05.74 (MFN under 12.5%: 12.5%)	9903.05.98	134

Subdivisions (j)(4) to (j)(13) do the same for Malaysia, Cambodia, Guatemala, El Salvador, Argentina, Bangladesh, Taiwan, Indonesia, Ecuador and Jordan, some with extra lists for named articles or free-trade-agreement textiles. They are not in the table below; the forced-labor tariff checker applies all thirteen lists, and note 52(b), for any line and origin.

Source: HTSUS 2026 Rev. 22, ch. 99, subchapter III U.S. note 52(a) (p. 99-III-393) and 52(j)(1)–(3) (pp. 99-III-405–406); headings 9903.05.38–.39 (p. 99-III-481), 9903.05.73–.74 (p. 99-III-486), 9903.05.81 (p. 99-III-487) and 9903.05.96–.98 (p. 99-III-490). Read 10 November 2026.

What an exemption is worth: the UK 10% rate and the EU and Swiss floors

The three countries pay the forced-labor tariff in different ways, so the same exemption is worth different amounts.

United Kingdom: a flat 10% on top of MFN. Heading 9903.05.81 charges "the duty provided in the applicable subheading + 10%". Every UK line on the list therefore saves 10 percentage points of customs value. 42 of the 49 UK lines have a Free MFN rate, so UK goods in them enter at 0% unless another duty applies; the other 7 pay between 0.8% and 2.5%.

EU: a combined 10% floor. EU goods with an ad valorem (or ad valorem equivalent) MFN rate under 10% are classified in 9903.05.39, whose rate is simply 10%; those at 10% or more fall in 9903.05.38, which changes nothing. In practice the tariff tops MFN up to 10%, so an exemption saves 10% minus the MFN rate, and nothing at all if MFN is 10% or more. Of the 43 EU lines, 33 are Free (the exemption saves the full 10 points), 5 have an ad valorem rate under 10%, 3 already reach 10% (4503.90.60, 7103.10.40, 7103.99.50) and gain nothing, and 2 have compound rates whose saving depends on the ad valorem equivalent.

Switzerland: a combined 12.5% floor. Headings 9903.05.73 and 9903.05.74 work the same way at 12.5%. Of the 134 Swiss lines, 73 are Free (saving 12.5 points), 50 have an ad valorem rate under 12.5%, 2 are already above it (4503.90.60 and 4602.12.25, at 14% and 18%), and 9 have specific or compound rates, such as the per-thousand rates on flower bulbs.

Origin decides, and so do all ten digits. The lists apply to goods that are the product of the country, not goods shipped from it. And the UK list names one 10-digit statistical line, 8419.20.0010 (medical or surgical sterilizers): laboratory sterilizers in 8419.20.0020 are not on it. Enter the full 10-digit code when you check a product.

Rates: HTSUS 2026 Rev. 22, headings 9903.05.38–.39, 9903.05.73–.74 and 9903.05.81, read 10 November 2026. MFN counts from the column 1 general rates of the same revision, by our data build (2026-11-10); "ad valorem" means a rate stated only as a percentage.

What is on each list

United Kingdom (49 lines). 46 are medical equipment in chapter 90: electrocardiographs, ultrasound, MRI and scintigraphic apparatus, patient monitors, dental and ophthalmic instruments, defibrillators, breathing appliances, artificial joints, hearing aids, pacemakers, and X-ray and radiotherapy apparatus and their parts. The other three are whisky (2208.30.30 Irish and Scotch, 2208.30.60 other whiskies) and medical or surgical sterilizers (8419.20.0010). No other spirits are on it.

European Union (43 lines). Natural cork and cork articles (19 lines in chapter 45, from raw cork to stoppers, floor coverings and agglomerated cork), silk yarn and woven silk (8), natural pearls, diamonds and precious and semiprecious stones (10), industrial fatty acids and fatty alcohols (4), iron or steel granules (7205.10.00) and waste and scrap of certain minor metals (8112.92.07). The list is the same for all 27 member states.

Switzerland (134 lines). Every EU line except 3823.19.20, plus live animals (7), bulbs, live plants, cut flowers and foliage (21), tropical wood, moldings and plywood (27), plaits, mats and basketwork of rattan and other plaiting materials (14), silkworm cocoons, raw silk and silk waste, cashmere hair, essential oils, vegetable saps and thickeners, castor and nut oils, and a few more. Swiss watches, chocolate and cheese are not on it, and neither are machinery or pharmaceuticals (many medicines are exempt for every country under note 52(b) instead).

Line counts by chapter from note 52(j)(1)–(3) as parsed by our data build (2026-11-10). Descriptions from the HTSUS Rev. 22 chapter 1–97 text. We have not seen an official statement of why these lines were chosen, and do not guess at one here.

The full list: 226 exemptions on 184 lines

Search by HTS code (any number of digits), by a word from the description, or by country, and filter by list. A line on both the EU and Swiss lists appears once, with both labels. Descriptions are the HTSUS text of the line, after the first clause of its heading; the MFN rate is the column 1 general rate.

Showing 184 of 184 lines (226 of 226 country entries)

	Description	MFN rate	Exempt for
`0106.14.00`	Other live animals: Mammals › Rabbits and hares	Free	Switzerland
`0106.19.30`	Other live animals: Mammals › Other › Foxes	4.8%	Switzerland
`0106.19.91`	Other live animals: Mammals › Other › Other	Free	Switzerland
`0106.20.00`	Other live animals: Reptiles (including snakes and turtles)	Free	Switzerland
`0106.31.00`	Other live animals: Birds › Birds of prey	1.8%	Switzerland
`0106.39.01`	Other live animals: Birds › Other	1.8%	Switzerland
`0106.90.01`	Other live animals: Other	Free	Switzerland
`0208.50.00`	Other meat and edible meat offal, fresh, chilled or frozen: Of reptiles (including snakes and turtles)	6.4%	Switzerland
`0208.90.25`	Other meat and edible meat offal, fresh, chilled or frozen: Other › Frogsʼ legs	Free	Switzerland
`0410.10.00`	Insects and other edible products of animal origin, not elsewhere specified or included: Insects	1.1%	Switzerland
`0501.00.00`	Human hair, unworked, whether or not washed or scoured	1.4%	Switzerland
`0510.00.40`	Ambergris, castoreum, civet and musk: Other	Free	Switzerland
`0601.10.15`	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower: Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant › Tulip bulbs	89.6¢/1000	Switzerland
`0601.10.30`	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower: Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant › Hyacinth bulbs	38.4¢/1000	Switzerland
`0601.10.45`	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower: Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant › Lily bulbs	55.7¢/1000	Switzerland
`0601.10.60`	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower: Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant › Narcissus bulbs	$1.34/1000	Switzerland
`0601.10.75`	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower: Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant › Crocus corms	19.2¢/1000	Switzerland
`0601.10.90`	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower: Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant › Other	3.5%	Switzerland
`0601.20.90`	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower: Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots › Other	1.4%	Switzerland
`0602.40.00`	Other live plants (including their roots), cuttings and slips: Roses, grafted or not	Free	Switzerland
`0602.90.30`	Other live plants (including their roots), cuttings and slips: Other › Herbaceous perennials › Other › With soil attached to roots	1.4%	Switzerland
`0602.90.60`	Other live plants (including their roots), cuttings and slips: Other › Other › Other › With soil attached to roots	1.9%	Switzerland
`0603.11.00`	Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes…: Fresh › Roses	6.8%	Switzerland
`0603.12.30`	Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes…: Fresh › Carnations › Miniature (spray) carnations	3.2%	Switzerland
`0603.12.70`	Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes…: Fresh › Carnations › Other	6.4%	Switzerland
`0603.14.00`	Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes…: Fresh › Chrysanthemums	6.4%	Switzerland
`0603.15.00`	Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes…: Fresh › Lilies (Lillium spp.)	6.4%	Switzerland
`0603.19.01`	Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes…: Fresh › Other	6.4%	Switzerland
`0603.90.00`	Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes…: Other	4%	Switzerland
`0604.20.00`	Foliage, branches and other parts of plants, without flowers or flower buds, and grasses…: Fresh	Free	Switzerland
`0604.90.10`	Foliage, branches and other parts of plants, without flowers or flower buds, and grasses…: Other › Mosses and lichens	Free	Switzerland
`0604.90.30`	Foliage, branches and other parts of plants, without flowers or flower buds, and grasses…: Other › Other › Dried or bleached	Free	Switzerland
`0604.90.60`	Foliage, branches and other parts of plants, without flowers or flower buds, and grasses…: Other › Other › Other	7%	Switzerland
`1212.94.00`	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen…: Other › Chicory roots	Free	Switzerland
`1302.19.21`	Vegetable saps and extracts: Vegetable saps and extracts › Other › Ginseng; substances having anesthetic, prophylactic or therapeutic properties › Poppy straw extract	Free	Switzerland
`1302.31.00`	Vegetable saps and extracts: Mucilages and thickeners, whether or not modified, derived from vegetable products › Agar-agar	Free	Switzerland
`1302.32.00`	Vegetable saps and extracts: Mucilages and thickeners, whether or not modified, derived from vegetable products › Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds	Free	Switzerland
`1404.90.30`	Vegetable products not elsewhere specified or included: Other › Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn piassava, couch grass and istle), whether or not in hanks or bundles › Istle	Free	Switzerland
`1404.90.40`	Vegetable products not elsewhere specified or included: Other › Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn piassava, couch grass and istle), whether or not in hanks or bundles › Other	2.3%	Switzerland
`1515.30.00`	Other fixed vegetable or microbial fats and oils (including jojoba oil) and their…: Castor oil and its fractions	Free	Switzerland
`1515.90.21`	Other fixed vegetable or microbial fats and oils (including jojoba oil) and their…: Other › Nut oils	Free	Switzerland
`2101.30.00`	Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis…: Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof	2.1¢/kg	Switzerland
`2102.20.60`	Yeasts (active or inactive): Inactive yeasts; other single-cell microorganisms, dead › Other	3.2%	Switzerland
`2208.30.30`	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.: Whiskies › Irish and Scotch	Free	UK
`2208.30.60`	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.: Whiskies › Other	Free	UK
`3301.19.51`	Essential oils (terpeneless or not), including concretes and absolutes: Essential oils of citrus fruit › Other › Other	Free	Switzerland
`3301.29.10`	Essential oils (terpeneless or not), including concretes and absolutes: Essential oils other than those of citrus fruit › Other › Of eucalyptus	1.8%	Switzerland
`3301.30.00`	Essential oils (terpeneless or not), including concretes and absolutes: Resinoids	Free	Switzerland
`3823.11.00`	Industrial monocarboxylic fatty acids: Industrial monocarboxylic fatty acids; acid oils from refining › Stearic acid	2.1¢/kg + 3.8%	EUSwitzerland
`3823.12.00`	Industrial monocarboxylic fatty acids: Industrial monocarboxylic fatty acids; acid oils from refining › Oleic acid	2.1¢/kg + 3.2%	EUSwitzerland
`3823.19.20`	Industrial monocarboxylic fatty acids: Industrial monocarboxylic fatty acids; acid oils from refining › Other › Derived from coconut, palm-kernel or palm oil	2.3%	EU
`3823.70.40`	Industrial monocarboxylic fatty acids: Industrial fatty alcohols › Derived from fatty substances of animal or vegetable origin › Other	2%	EUSwitzerland
`4403.41.00`	Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared: Other, of tropical wood › Dark Red Meranti, Light Red Meranti and Meranti Bakau	Free	Switzerland
`4409.22.05`	Wood (including strips and friezes for parquet flooring, not assembled) continuously…: Nonconiferous › Of tropical wood › Wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed	3.2%	Switzerland
`4409.22.10`	Wood (including strips and friezes for parquet flooring, not assembled) continuously…: Nonconiferous › Of tropical wood › Other › Wood siding	Free	Switzerland
`4409.22.25`	Wood (including strips and friezes for parquet flooring, not assembled) continuously…: Nonconiferous › Of tropical wood › Other › Wood flooring	Free	Switzerland
`4409.22.40`	Wood (including strips and friezes for parquet flooring, not assembled) continuously…: Nonconiferous › Of tropical wood › Other › Wood moldings › Standard wood moldings	Free	Switzerland
`4409.22.50`	Wood (including strips and friezes for parquet flooring, not assembled) continuously…: Nonconiferous › Of tropical wood › Other › Wood moldings › Other	Free	Switzerland
`4409.22.60`	Wood (including strips and friezes for parquet flooring, not assembled) continuously…: Nonconiferous › Of tropical wood › Other › Wood dowel rods › Plain	Free	Switzerland
`4409.22.65`	Wood (including strips and friezes for parquet flooring, not assembled) continuously…: Nonconiferous › Of tropical wood › Other › Wood dowel rods › Sanded, grooved or otherwise advanced in condition	4.9%	Switzerland
`4409.22.90`	Wood (including strips and friezes for parquet flooring, not assembled) continuously…: Nonconiferous › Of tropical wood › Other › Other	Free	Switzerland
`4412.31.06`	Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness › With at least one outer ply of tropical wood › Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply › With a face ply of birch (Betula spp.)	Free	Switzerland
`4412.31.26`	Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness › With at least one outer ply of tropical wood › Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply › With a face ply of Spanish cedar (Cedrela spp.) or walnut (Juglans spp)	8%	Switzerland
`4412.31.42`	Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness › With at least one outer ply of tropical wood › Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply › Other › With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d'Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Palissandre de Rio or Palissandre de Rose › With a face ply of mahogany (Swietenia spp. or Khaya spp.)	8%	Switzerland
`4412.31.45`	Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness › With at least one outer ply of tropical wood › Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply › Other › With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d'Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Palissandre de Rio or Palissandre de Rose › Panels not exceeding 3.6 mm in thickness and exceeding 1.2 m in width and 2.2 m in length	8%	Switzerland
`4412.31.48`	Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness › With at least one outer ply of tropical wood › Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply › Other › With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d'Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Palissandre de Rio or Palissandre de Rose › Other	8%	Switzerland
`4412.31.52`	Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness › With at least one outer ply of tropical wood › Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply › Other › Other	8%	Switzerland
`4412.31.61`	Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness › With at least one outer ply of tropical wood › Other › With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d'Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Palissandre de Rio or Palissandre de Rose	8%	Switzerland
`4412.31.92`	Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness › With at least one outer ply of tropical wood › Other › Other	8%	Switzerland
`4412.41.00`	Plywood, veneered panels and similar laminated wood: Laminated veneered lumber (LVL) › With at least one outer ply of tropical wood	Free	Switzerland
`4412.51.10`	Plywood, veneered panels and similar laminated wood: Blockboard, laminboard and battenboard › With at least one outer ply of tropical wood › Plywood › Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply › With a face ply of birch (Betula spp.)	Free	Switzerland
`4412.51.31`	Plywood, veneered panels and similar laminated wood: Blockboard, laminboard and battenboard › With at least one outer ply of tropical wood › Plywood › Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply › Other	8%	Switzerland
`4412.51.41`	Plywood, veneered panels and similar laminated wood: Blockboard, laminboard and battenboard › With at least one outer ply of tropical wood › Plywood › Other	8%	Switzerland
`4412.51.51`	Plywood, veneered panels and similar laminated wood: Blockboard, laminboard and battenboard › With at least one outer ply of tropical wood › Other	Free	Switzerland
`4412.91.06`	Plywood, veneered panels and similar laminated wood: Other › With at least one outer ply of tropical wood › Containing at least one layer of particle board	Free	Switzerland
`4412.91.10`	Plywood, veneered panels and similar laminated wood: Other › With at least one outer ply of tropical wood › Other › Plywood › Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply › With a face ply of birch (Betula spp.)	Free	Switzerland
`4412.91.31`	Plywood, veneered panels and similar laminated wood: Other › With at least one outer ply of tropical wood › Other › Plywood › Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply › Other	8%	Switzerland
`4412.91.41`	Plywood, veneered panels and similar laminated wood: Other › With at least one outer ply of tropical wood › Other › Plywood › Other	8%	Switzerland
`4412.91.51`	Plywood, veneered panels and similar laminated wood: Other › With at least one outer ply of tropical wood › Other › Other	Free	Switzerland
`4501.10.00`	Natural cork, raw or simply prepared: Natural cork, raw or simply prepared	Free	EUSwitzerland
`4501.90.20`	Natural cork, raw or simply prepared: Other › Waste cork	Free	EUSwitzerland
`4501.90.40`	Natural cork, raw or simply prepared: Other › Crushed, granulated or ground cork	Free	EUSwitzerland
`4502.00.00`	Natural cork, debacked or roughly squared, or in rectangular (including square) blocks…	Free	EUSwitzerland
`4503.10.20`	Articles of natural cork: Corks and stoppers › Tapered and of a thickness (or length) greater than the maximum diameter › With maximum diameter not over 19 mm	Free	EUSwitzerland
`4503.10.30`	Articles of natural cork: Corks and stoppers › Tapered and of a thickness (or length) greater than the maximum diameter › Other › Wholly of cork, of a thickness (or length) greater than the maximum diameter	Free	EUSwitzerland
`4503.10.40`	Articles of natural cork: Corks and stoppers › Tapered and of a thickness (or length) greater than the maximum diameter › Other › Other	Free	EUSwitzerland
`4503.10.60`	Articles of natural cork: Corks and stoppers › Other	Free	EUSwitzerland
`4503.90.20`	Articles of natural cork: Other › Disks, wafers and washers	Free	EUSwitzerland
`4503.90.40`	Articles of natural cork: Other › Wallcoverings, backed with paper or otherwise reinforced	Free	EUSwitzerland
`4503.90.60`	Articles of natural cork: Other › Other	14%	EUSwitzerland
`4504.10.10`	Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including disks › Vulcanized sheets and slabs wholly of ground or pulverized cork and rubber	Free	EUSwitzerland
`4504.10.20`	Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including disks › Insulation, coated or not coated, of compressed cork	Free	EUSwitzerland
`4504.10.30`	Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including disks › Floor coverings	Free	EUSwitzerland
`4504.10.40`	Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including disks › Wallcoverings, backed with paper or otherwise reinforced	Free	EUSwitzerland
`4504.10.45`	Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including disks › Corks, stoppers, disks, wafers and washers › Stoppers, not tapered, wholly of cork, of a thickness (or length) greater than the maximum diameter	Free	EUSwitzerland
`4504.10.47`	Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including disks › Corks, stoppers, disks, wafers and washers › Other	Free	EUSwitzerland
`4504.10.50`	Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including disks › Other	Free	EUSwitzerland
`4504.90.00`	Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Other	Free	EUSwitzerland
`4601.22.40`	Plaits and similar products of plaiting materials, whether or not assembled into strips: Mats, matting and screens of vegetable materials › Of rattan › Woven or partly assembled	3.3%	Switzerland
`4601.22.80`	Plaits and similar products of plaiting materials, whether or not assembled into strips: Mats, matting and screens of vegetable materials › Of rattan › Other › Floor coverings	Free	Switzerland
`4601.22.90`	Plaits and similar products of plaiting materials, whether or not assembled into strips: Mats, matting and screens of vegetable materials › Of rattan › Other › Other	8%	Switzerland
`4601.29.40`	Plaits and similar products of plaiting materials, whether or not assembled into strips: Mats, matting and screens of vegetable materials › Other › Woven or partly assembled › Of willow	3.3%	Switzerland
`4601.93.01`	Plaits and similar products of plaiting materials, whether or not assembled into strips: Other › Of rattan › Webbing	Free	Switzerland
`4601.93.05`	Plaits and similar products of plaiting materials, whether or not assembled into strips: Other › Of rattan › Plaits and similar products of plaiting materials, whether or not assembled into strips	2.7%	Switzerland
`4601.93.20`	Plaits and similar products of plaiting materials, whether or not assembled into strips: Other › Of rattan › Other	6.6%	Switzerland
`4602.12.05`	Basketwork, wickerwork and other articles, made directly to shape from plaiting materials…: Of vegetable materials › Of rattan › Fishing baskets or creels	5%	Switzerland
`4602.12.14`	Basketwork, wickerwork and other articles, made directly to shape from plaiting materials…: Of vegetable materials › Of rattan › Other baskets and bags, whether or not lined › Wickerwork	Free	Switzerland
`4602.12.16`	Basketwork, wickerwork and other articles, made directly to shape from plaiting materials…: Of vegetable materials › Of rattan › Other baskets and bags, whether or not lined › Other	5%	Switzerland
`4602.12.23`	Basketwork, wickerwork and other articles, made directly to shape from plaiting materials…: Of vegetable materials › Of rattan › Luggage, handbags and flatgoods, whether or not lined › Articles of a kind normally carried in the pocket or in the handbag	9%	Switzerland
`4602.12.25`	Basketwork, wickerwork and other articles, made directly to shape from plaiting materials…: Of vegetable materials › Of rattan › Luggage, handbags and flatgoods, whether or not lined › Other	18%	Switzerland
`4602.12.35`	Basketwork, wickerwork and other articles, made directly to shape from plaiting materials…: Of vegetable materials › Of rattan › Other › Wickerwork	Free	Switzerland
`4602.12.45`	Basketwork, wickerwork and other articles, made directly to shape from plaiting materials…: Of vegetable materials › Of rattan › Other › Other	6.6%	Switzerland
`5001.00.00`	Silkworm cocoons suitable for reeling	Free	Switzerland
`5002.00.00`	Raw silk (not thrown)	Free	Switzerland
`5003.00.10`	Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock): Not carded or combed	Free	Switzerland
`5003.00.90`	Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock): Other	2.5%	Switzerland
`5004.00.00`	Silk yarn (other than yarn spun from silk waste) not put up for retail sale	Free	EUSwitzerland
`5005.00.00`	Yarn spun from silk waste, not put up for retail sale	Free	EUSwitzerland
`5006.00.10`	Silk yarn and yarn spun from silk waste, put up for retail sale: Containing 85 percent or more by weight of silk or silk waste	Free	EUSwitzerland
`5006.00.90`	Silk yarn and yarn spun from silk waste, put up for retail sale: Other	Free	EUSwitzerland
`5007.10.30`	Woven fabrics of silk or of silk waste: Fabrics of noil silk › Containing 85 percent or more by weight of silk or silk waste	0.8%	EUSwitzerland
`5007.10.60`	Woven fabrics of silk or of silk waste: Fabrics of noil silk › Other	3.9%	EUSwitzerland
`5007.20.00`	Woven fabrics of silk or of silk waste: Other fabrics, containing 85 percent or more by weight of silk or of silk waste other than noil silk	Free	EUSwitzerland
`5007.90.30`	Woven fabrics of silk or of silk waste: Other fabrics › Containing 85 percent or more by weight of silk or silk waste	0.8%	EUSwitzerland
`5102.11.90`	Fine or coarse animal hair, not carded or combed: Fine animal hair › Of Kashmir (cashmere) goats › Other	4.9¢/kg + 4%	Switzerland
`7101.10.30`	Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or…: Natural pearls › Graded and temporarily strung for convenience of transport	Free	EUSwitzerland
`7101.10.60`	Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or…: Natural pearls › Other	Free	EUSwitzerland
`7102.10.00`	Diamonds, whether or not worked, but not mounted or set: Unsorted	Free	EUSwitzerland
`7102.31.00`	Diamonds, whether or not worked, but not mounted or set: Nonindustrial › Unworked or simply sawn, cleaved or bruted	Free	EUSwitzerland
`7102.39.00`	Diamonds, whether or not worked, but not mounted or set: Nonindustrial › Other	Free	EUSwitzerland
`7103.10.20`	Precious stones (other than diamonds) and semiprecious stones, whether or not worked or…: Unworked or simply sawn or roughly shaped › Unworked	Free	EUSwitzerland
`7103.10.40`	Precious stones (other than diamonds) and semiprecious stones, whether or not worked or…: Unworked or simply sawn or roughly shaped › Other	10.5%	EUSwitzerland
`7103.91.00`	Precious stones (other than diamonds) and semiprecious stones, whether or not worked or…: Otherwise worked › Rubies, sapphires and emeralds	Free	EUSwitzerland
`7103.99.10`	Precious stones (other than diamonds) and semiprecious stones, whether or not worked or…: Otherwise worked › Other › Cut but not set, and suitable for use in the manufacture of jewelry	Free	EUSwitzerland
`7103.99.50`	Precious stones (other than diamonds) and semiprecious stones, whether or not worked or…: Otherwise worked › Other › Other	10.5%	EUSwitzerland
`7205.10.00`	Granules and powders, of pig iron, spiegeleisen, iron or steel: Granules	Free	EUSwitzerland
`8112.92.07`	Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium…: Other › Unwrought; waste and scrap; powders › Waste and scrap	Free	EUSwitzerland
`8419.20.0010`	Machinery, plant or laboratory equipment, whether or not electrically heated (excluding…: Medical, surgical or laboratory sterilizers › Medical or surgical sterilizers	Free	UK
`9018.11.30`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters); parts and accessories thereof › Electrocardiographs, and parts and accessories thereof › Electrocardiographs	Free	UK
`9018.11.60`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters); parts and accessories thereof › Electrocardiographs, and parts and accessories thereof › Printed circuit assemblies	Free	UK
`9018.11.90`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters); parts and accessories thereof › Electrocardiographs, and parts and accessories thereof › Other	Free	UK
`9018.12.00`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters); parts and accessories thereof › Ultrasonic scanning apparatus	Free	UK
`9018.13.00`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters); parts and accessories thereof › Magnetic resonance imaging apparatus	Free	UK
`9018.14.00`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters); parts and accessories thereof › Scintigraphic apparatus	Free	UK
`9018.19.40`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters); parts and accessories thereof › Other › Apparatus for functional exploratory examination, and parts and accessories thereof	Free	UK
`9018.19.55`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters); parts and accessories thereof › Other › Other › Patient monitoring systems	Free	UK
`9018.19.75`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters); parts and accessories thereof › Other › Other › Printed circuit assemblies for parameter acquisition modules	Free	UK
`9018.19.95`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters); parts and accessories thereof › Other › Other › Other	Free	UK
`9018.20.00`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Ultraviolet or infrared ray apparatus, and parts and accessories thereof	Free	UK
`9018.41.00`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Other instruments and appliances, used in dental sciences, and parts and accessories thereof › Dental drill engines, whether or not combined on a single base with other dental equipment, and parts and accessories thereof	Free	UK
`9018.49.40`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Other instruments and appliances, used in dental sciences, and parts and accessories thereof › Other › Dental burs	Free	UK
`9018.49.80`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Other instruments and appliances, used in dental sciences, and parts and accessories thereof › Other › Other	Free	UK
`9018.50.00`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Other ophthalmic instruments and appliances and parts and accessories thereof	Free	UK
`9018.90.20`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Other instruments and appliances and parts and accessories thereof › Optical instruments and appliances and parts and accessories thereof › Other	Free	UK
`9018.90.30`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Other instruments and appliances and parts and accessories thereof › Other › Anesthetic instruments and appliances and parts and accessories thereof	Free	UK
`9018.90.50`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Other instruments and appliances and parts and accessories thereof › Other › Sphygmomanometers, tensimeters and oscillometers; all the foregoing and parts and accessories thereof	Free	UK
`9018.90.60`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Other instruments and appliances and parts and accessories thereof › Other › Electro-medical instruments and appliances and parts and accessories thereof › Electro-surgical instruments and appliances, other than extracorporeal shock wave lithotripters; all the foregoing and parts and accessories thereof	Free	UK
`9018.90.64`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Other instruments and appliances and parts and accessories thereof › Other › Electro-medical instruments and appliances and parts and accessories thereof › Other › Defibrillators	Free	UK
`9018.90.68`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Other instruments and appliances and parts and accessories thereof › Other › Electro-medical instruments and appliances and parts and accessories thereof › Other › Printed circuit assemblies for the defibrillators of subheading 9018.90.64	Free	UK
`9018.90.75`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Other instruments and appliances and parts and accessories thereof › Other › Electro-medical instruments and appliances and parts and accessories thereof › Other › Other	Free	UK
`9018.90.80`	Instruments and appliances used in medical, surgical, dental or veterinary sciences…: Other instruments and appliances and parts and accessories thereof › Other › Other	Free	UK
`9019.10.20`	Mechano-therapy appliances: Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof › Mechano-therapy appliances and massage apparatus; parts and accessories thereof	Free	UK
`9019.10.40`	Mechano-therapy appliances: Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof › Other › Electrically operated apparatus and parts thereof	Free	UK
`9019.20.00`	Mechano-therapy appliances: Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof	Free	UK
`9020.00.60`	Other breathing appliances and gas masks, excluding protective masks having neither…: Other breathing appliances and gas masks	2.5%	UK
`9020.00.90`	Other breathing appliances and gas masks, excluding protective masks having neither…: Other	2.5%	UK
`9021.31.00`	Orthopedic appliances, including crutches, surgical belts and trusses: Other artificial parts of the body and parts and accessories thereof › Artificial joints and parts and accessories thereof	Free	UK
`9021.39.00`	Orthopedic appliances, including crutches, surgical belts and trusses: Other artificial parts of the body and parts and accessories thereof › Other	Free	UK
`9021.40.00`	Orthopedic appliances, including crutches, surgical belts and trusses: Hearing aids, excluding parts and accessories thereof	Free	UK
`9021.50.00`	Orthopedic appliances, including crutches, surgical belts and trusses: Pacemakers for stimulating heart muscles, excluding parts and accessories thereof	Free	UK
`9021.90.40`	Orthopedic appliances, including crutches, surgical belts and trusses: Other › Parts and accessories for hearing aids and for pacemakers for stimulating heart muscles	Free	UK
`9021.90.81`	Orthopedic appliances, including crutches, surgical belts and trusses: Other › Other	Free	UK
`9022.12.00`	Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing…: Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus › Computed tomography apparatus	Free	UK
`9022.13.00`	Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing…: Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus › Other, for dental uses	Free	UK
`9022.14.00`	Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing…: Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus › Other, for medical, surgical or veterinary uses	Free	UK
`9022.19.00`	Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing…: Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus › For other uses	Free	UK
`9022.21.00`	Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing…: Apparatus based on the use of alpha, beta, gamma or other ionizing radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus › For medical, surgical, dental or veterinary uses	Free	UK
`9022.30.00`	Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing…: X-ray tubes	Free	UK
`9022.90.05`	Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing…: Other, including parts and accessories › Radiation generator units	0.8%	UK
`9022.90.15`	Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing…: Other, including parts and accessories › Radiation beam delivery units	1.4%	UK
`9022.90.25`	Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing…: Other, including parts and accessories › Other › Other apparatus	0.8%	UK
`9022.90.40`	Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing…: Other, including parts and accessories › Other › Parts and accessories › Of X-ray tubes	0.9%	UK
`9022.90.60`	Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing…: Other, including parts and accessories › Other › Parts and accessories › Other › Of apparatus based on the use of X-rays	Free	UK
`9022.90.95`	Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing…: Other, including parts and accessories › Other › Parts and accessories › Other › Other	1.4%	UK

Source: HTSUS 2026 Rev. 22 (USITC, in force 30 October 2026), chapter 99, U.S. note 52(j)(1)–(3), via our engine's data file built 2026-11-10; the 10-digit line text is from the USITC HTSUS export. This table is a finding aid; the HTSUS text governs.

Twelve checks in the engine: exempt and not exempt, side by side

Each row is one GET to our public tariff-check endpoint, run on 10 November 2026 between 15:59 and 16:00 UTC, about 3 seconds apart. The pairs show the same line from a listed and an unlisted origin, or a listed and an unlisted line from the same country.

Product	HTS	Origin	MFN	Section 301	Forced-labor	Section 232	Total
Scotch whiskyOn the UK list, note 52(j)(1).	`2208.30.30`	United Kingdom	Free	—	Exempt	—	0%
Irish whiskeySame line, but the EU list has no whisky: the 10% EU floor applies.	`2208.30.30`	Ireland	Free	—	10%	—	10%
GinOnly the two whisky lines of 2208 are on the UK list.	`2208.50.00`	United Kingdom	Free	—	10%	—	10%
Fresh rosesOn the Swiss list, note 52(j)(3): MFN only.	`0603.11.00`	Switzerland	6.8%	—	Exempt	—	6.8%
Fresh rosesNot on the EU list: 3.2% lifts the 6.8% MFN rate to the 10% floor.	`0603.11.00`	Netherlands	6.8%	—	3.2%	—	10%
Diamonds, nonindustrial, workedOn the EU list, note 52(j)(2), and the Swiss list.	`7102.39.00`	Germany	Free	—	Exempt	—	0%
Diamonds, nonindustrial, workedIndia has no note 52(j) list: 10% on top of MFN.	`7102.39.00`	India	Free	—	10%	—	10%
Medical instruments, otherOn the UK list.	`9018.90.80`	United Kingdom	Free	—	Exempt	—	0%
Medical instruments, otherMedical devices are on the UK list, not the EU list.	`9018.90.80`	Germany	Free	—	10%	—	10%
Natural cork stoppers, not taperedOn the EU and Swiss lists.	`4503.10.60`	Portugal	Free	—	Exempt	—	0%
Natural cork stoppers, not taperedMorocco pays 12.5% on top of MFN and has no country list.	`4503.10.60`	Morocco	Free	—	12.5%	—	12.5%
Medical or surgical sterilizersThe UK list names this 10-digit line. Entered as 8419.20.00, the engine charges 10% and warns that some lines under the code are exempt.	`8419.20.0010`	United Kingdom	Free	—	Exempt	—	0%

Source: Zentria Flow tariff engine (HTSUS and the Chapter 99 notes), checked 10 November 2026. Percent of customs value for goods entered without a trade-agreement claim; excludes MPF, HMF and any anti-dumping or countervailing duty. Check your own code in the tariff calculator.

How to check a product and claim the exemption

1
Get the full HTSUS line
Use the 10-digit statistical number. The lists are written in 8-digit lines, except 8419.20.0010 on the UK list, and two lines under one subheading can be treated differently.
2
Confirm the country of origin
The exemption follows the product's origin: the United Kingdom, any EU member state, or Switzerland. Goods made elsewhere and shipped through one of them do not qualify.
3
Search the table above
No match means the country list does not exempt the line. Check note 52(b) as well: the forced-labor tariff checker applies both.
4
Report the exemption heading
9903.05.96 (UK), 9903.05.97 (EU) or 9903.05.98 (Switzerland), instead of the heading that imposes the duty, together with the chapter 1–97 number (chapter 99 statistical note 1(a)). Confirm filing details with your customs broker.
5
Price what is left
MFN, any Section 232 duty, AD/CVD, MPF and HMF still apply. The calculator shows each layer for your line and origin.

Sources: HTSUS 2026 Rev. 22, chapter 99 statistical note 1(a), U.S. note 52(a) and 52(j)(1)–(3), headings 9903.05.96–.98, read 10 November 2026. This page explains the published schedule; it is not a ruling.

Frequently asked questions

What is note 52(j) in the US tariff schedule?

It is the part of U.S. note 52 to subchapter III of HTSUS chapter 99 that lists, country by country, the tariff lines exempt from the forced-labor Section 301 duties in force since 24 July 2026. Subdivision (j)(1) lists 49 lines for products of the United Kingdom (claimed under heading 9903.05.96), (j)(2) lists 43 lines for products of any EU member state (9903.05.97), and (j)(3) lists 134 lines for products of Switzerland (9903.05.98). Subdivisions (j)(4) to (j)(13) cover ten more countries. Source: HTSUS 2026 Revision 22, read 10 November 2026.

Is Scotch whisky exempt from the US forced-labor tariff?

Yes, when it is a product of the United Kingdom. Note 52(j)(1) lists 2208.30.30 (Irish and Scotch whiskies) and 2208.30.60 (other whiskies), and both carry a Free MFN rate, so in our engine on 10 November 2026 Scotch from the UK paid 0%. Irish whiskey made in Ireland is a product of an EU member state, and the EU list has no whisky lines, so it paid the 10% EU floor. UK gin (2208.50.00) is not on the UK list and paid 10%.

Does the exemption help EU or Swiss goods whose MFN rate is already high?

No. For EU goods the forced-labor tariff only tops the MFN rate up to 10% (headings 9903.05.38 and 9903.05.39), and for Swiss goods up to 12.5% (9903.05.73 and 9903.05.74). On the EU list, 4503.90.60, 7103.10.40, 7103.99.50 already carry an MFN rate of 10% or more, so the exemption changes nothing for them; on the Swiss list the same is true of 4503.90.60 and 4602.12.25. UK goods pay a flat 10% on top of MFN (9903.05.81), so every UK line on the list saves 10 percentage points.

Are Swiss watches, chocolate or cheese on the Swiss list?

No. Note 52(j)(3) has no line from chapter 91 (watches), heading 1806 (chocolate) or heading 0406 (cheese), and none of those lines is on the all-country list in note 52(b) either. Swiss goods in those lines pay the 12.5% combined rate: the MFN rate topped up to 12.5%, using the ad valorem equivalent where the MFN rate is specific or compound. Most of the Swiss list is natural products: flowers and plants, tropical wood, cork, plaiting materials, silk, pearls and precious stones.

Does it matter where the goods are shipped from?

No. Each subdivision applies to articles that are the product of the United Kingdom, of a member state of the European Union, or of Switzerland. That is decided by the country-of-origin rules, not by the route or the country of export. Roses grown in Switzerland and only shipped through the Netherlands stay a product of Switzerland, and so keep the Swiss exemption; roses grown in the Netherlands are not on the EU list and pay the 10% floor.

How is the exemption claimed on the entry?

By reporting the exemption heading instead of the heading that imposes the duty: 9903.05.96 instead of 9903.05.81 for UK goods, 9903.05.97 instead of 9903.05.38 or 9903.05.39 for EU goods, and 9903.05.98 instead of 9903.05.73 or 9903.05.74 for Swiss goods. Chapter 99 statistical note 1(a) says the chapter 99 number is reported in addition to the 10-digit statistical number from chapters 1 to 97. The order of the chapter 99 numbers and other filing details come from CBP's ACE guidance; confirm them with your customs broker.

Does the exemption remove every duty?

No. The exemption headings carry the duty provided in the applicable subheading, so the MFN rate still applies, and note 52(a) keeps anti-dumping, countervailing and other duties, taxes and fees in place. Most goods that pay a Section 232 duty are outside the forced-labor tariff under separate rules, so for them the country lists change nothing. MPF and HMF are charged as usual.

Sources

USITC, Harmonized Tariff Schedule of the United States, 2026 Revision 22 (in force 30 October 2026), chapter 99: statistical note 1(a); subchapter III U.S. note 52(a) and 52(j)(1)–(3); headings 9903.05.38, 9903.05.39, 9903.05.73, 9903.05.74, 9903.05.81, 9903.05.96, 9903.05.97 and 9903.05.98. Read 10 November 2026.
USITC, HTSUS 2026 Revision 22, chapters 1–97 (line descriptions and column 1 general rates), via the hts.usitc.gov export, read 9–10 November 2026.
Zentria Flow tariff engine, GET /api/public-tools/tariff-check, 12 line and origin pairs, 10 November 2026, 15:59–16:00 UTC; exemption data in backend/data/fl301_exemptions_2026r22.json, built from HTSUS Rev. 22.
The start date of the forced-labor tariff (24 July 2026) is covered on our forced-labor tariff checker. We checked the note 52(j) lists in Revision 22 only, not the revision in which each first appeared.

Related: the forced-labor tariff checker (all tiers and exemptions), US tariffs on EU goods, Japan tariffs (the other 12.5% floor), HS codes for jewelry and diamonds, Section 232 metals and China Section 301 exclusions.

Check your own line and origin

Enter a 10-digit HTS code and the country of origin: the calculator applies the UK, EU and Swiss lists, the all-country list and the floors, and shows MFN, the forced-labor tariff and Section 232 separately. 3 calculations a day free as a guest, 10 with a free account.

Open the tariff calculator