HTS 9903.05.44 and Indian Spices: Why the 10% Section 301 Duty Does Not Apply

Quick answer: No. Heading 9903.05.44 adds 10% to goods of India except products described in headings 9903.05.85–9903.05.92. Heading 9903.05.86 covers every article listed in U.S. Note 52(b) to Chapter 99, and that list names the pepper, chilli, cinnamon, clove, cardamom, seed-spice, turmeric and ginger lines of Chapter 9 in full. An Indian spice in one of those lines pays only its ordinary HTSUS rate — for most of them, Free.

What heading 9903.05.44 is

On 23 July 2026 the US Trade Representative closed Section 301 investigations into forced-labour practices in 60 trading partners and imposed an additional duty of 10% or 12.5% on each. For India the rate is 10% ad valorem, entered under heading 9903.05.44, on goods entered for consumption on or after 12:01 a.m. Eastern time on 24 July 2026 (CBP CSMS #69326983).

It is an additional duty: where it applies, it is charged on top of the ordinary (column 1 General) rate, not instead of it. It does not replace anti-dumping or countervailing duties either.

How spices are written out of it

The India heading does not apply to products described in headings 9903.05.85 to 9903.05.92. Those eight headings are the exclusions that apply to every country under the action:

U.S. Note 52(b) is set out in the annex to the July proclamation (White House annex). Its Chapter 9 entries run from coffee and tea through 0904 (pepper and capsicum), 0905 (vanilla), 0906 (cinnamon), 0907 (cloves), 0908 (nutmeg, mace, cardamom), 0909 (anise, badian, coriander, cumin, fennel, caraway) and 0910 (ginger, saffron, turmeric and others). The spice lines are listed as full eight-digit subheadings with no “ex” prefix, so the whole line is excluded, not part of it.

One gap inside Chapter 9 is worth knowing: two of the eight 0910.99 lines are not on the list — 0910.99.05 and 0910.99.06 (thyme). Every other 0910.99 line is.

Line by line: fifteen Indian spice lines

The lines SpiceModo supplies, with the ordinary US rate from the USITC Harmonized Tariff Schedule and the Note 52(b) check. Rates queried 15 October 2026.

Two lines on that table carry an ordinary duty that is easy to miss. Chilli pays a specific duty per kilogram — about US$500 on a 20-tonne container of whole dried chilli at 2.5¢/kg, whatever the cargo is worth. Fenugreek usually enters under 0910.99.60 at 1.9% ad valorem. Classification is the importer's decision: confirm the eight-digit line with your customs broker before you price, because the General rate follows the line, not the product name.

What the exclusion does not cover

• Blends and seasonings outside Chapter 9. A mixed seasoning or curry paste classified in Chapter 21 (for example 2103.90) is not a Chapter 9 article. Whether it is excluded depends on whether its own line is in Note 52(b); check before assuming.
• Extracts and oleoresins. Spice oleoresins and essential oils sit in Chapters 13 and 33, not Chapter 9.
• Goods that are not of Indian origin. The rate follows country of origin, not the port of loading. Indian-origin spice shipped through a third country is still goods of India; foreign spice packed in India may not be.
• The ordinary duty. The exclusion removes the 10% only. Chilli and fenugreek still pay their General rate.

Is the duty going to change?

It is in court. The Court of International Trade heard argument in In re Section 301 Forced Labor Cases (No. 1:26-cv-03555) on 30 September 2026 and ordered supplemental briefing due 16 October 2026. No decision has been issued and the duties remain in effect (Troutman Pepper Locke, 12 October 2026). For the spice lines above the result changes nothing at the border today, because they are already excluded. It would matter if USTR later amended Note 52(b) — which is why the date on this page matters.

Last verified 15 October 2026. US tariff policy on Indian goods has changed three times since February 2026: the IEEPA tariffs struck down on 20 February, the Section 122 surcharge that expired on 24 July, and this Section 301 action from 24 July. Nothing here is legal or customs advice. Before you price a shipment that lands weeks from now, re-check the line at hts.usitc.gov and your broker's CSMS feed.

Frequently asked questions

Sources

1. US Customs and Border Protection, CSMS #69326983, “GUIDANCE: Section 301 Forced Labor Import Duties”, 23 July 2026.
2. The White House, Annex to the July 2026 proclamation — U.S. Note 52 to Chapter 99.
3. Office of the United States Trade Representative, “Notice of Actions in Section 301 Investigations of Acts, Policies and Practices Related to Forced Labor,” Federal Register notice, 23 July 2026, effective 24 July 2026.
4. United States International Trade Commission, Harmonized Tariff Schedule, headings 0811, 0904–0910, queried 15 October 2026.
5. Troutman Pepper Locke, “Getting Duties Back: Where Recovery Stands Under IEEPA, Section 122, and Section 301 Forced Labor Tariffs”, 12 October 2026.

For the full landed-cost stack — ocean freight, laboratory testing and clearance as well as duty — see what it costs to import spices from India. For FDA, FSVP and documents, see the United States market page.