Philippines Section 301 forced-labor tariff: +12.5% (replaces Section 122)

Chapter 99 heading 9903.05.64 · U.S. note 52 · schedule as of 2026-09-24

Since 12:01 a.m. ET on July 24, 2026, products of Philippines imported into the United States pay a Section 301 forced-labor duty of an additional 12.5% on top of the normal duty (heading 9903.05.64). It sits on top of any Section 301 China duty and applies alongside the normal MFN rate.

What is exempt

Goods covered by Section 232 (steel, aluminium, copper, vehicles and parts, wood, semiconductors, patented pharmaceuticals) are outside this duty (heading 9903.05.90), as are the 863 provisions listed in U.S. note 52(b) (heading 9903.05.86, e.g. smartphones 8517.13, coffee 0901.11), civil aircraft (9903.05.88), articles for pharmaceutical use (9903.05.89), donations and informational materials. Goods already on the water before July 24 and entered before July 28, 2026 are exempt (9903.05.85).

What happened to the reciprocal tariffs?

The IEEPA tariffs (the country-by-country "reciprocal" rates and the fentanyl duties on China, Canada and Mexico) were struck down by the Supreme Court on February 20, 2026. The same day a temporary Section 122 surcharge took their place. Section 122 is capped at 150 days, and it expired at the close of July 23, 2026 (Chapter 99 headings 9903.03.01-9903.03.11, 91 Fed. Reg. 9339). At 12:01 a.m. on July 24, 2026 the Section 301 forced-labor duties below took effect. None of the three older layers is collected on goods entered today.

Other economies

• Algeria +12.5%
• Angola +12.5%
• Argentina +10%
• Australia +12.5%
• Bahamas +12.5%
• Bahrain +12.5%
• Bangladesh +10%
• Brazil +12.5%
• Cambodia +10%
• Canada +10%
• Chile +12.5%
• China +12.5%
• Colombia +12.5%
• Costa Rica +12.5%
• Dominican Republic +12.5%
• Ecuador +10%
• Egypt +12.5%
• El Salvador +10%
• European Union 10% floor
• Guatemala +10%
• Guyana +12.5%
• Honduras +10%
• Hong Kong +12.5%
• India +10%
• Indonesia +10%
• Iraq +12.5%
• Israel +12.5%
• Japan 12.5% floor
• Jordan +10%
• Kazakhstan +12.5%
• Kuwait +12.5%
• Libya +12.5%
• Malaysia +10%
• Mexico +10%
• Morocco +12.5%
• New Zealand +12.5%
• Nicaragua +12.5%
• Nigeria +12.5%
• Norway +12.5%
• Oman +12.5%
• Pakistan +10%
• Peru +12.5%
• Qatar +12.5%
• Russia +12.5%
• Saudi Arabia +12.5%
• Singapore +12.5%
• South Africa +12.5%
• South Korea 12.5% floor
• Sri Lanka +10%
• Switzerland 12.5% floor
• Taiwan 10% floor
• Thailand +12.5%
• Trinidad and Tobago +10%
• Turkey +12.5%
• United Arab Emirates +12.5%
• United Kingdom +10%
• Uruguay +12.5%
• Venezuela +12.5%
• Vietnam +12.5%

All 60 economies in one table · Chapter 99 at USITC

This page is information, not legal or customs advice. The final classification and the duty owed are decided by U.S. Customs and Border Protection at entry. All products · Classify a whole list (free during beta)