2026 HTS Revision 12: 25% Section 301 Tariff on Brazil
2026 HTS Revision 12 (July 21, 2026) adds a 25% Section 301 tariff on products of Brazil from July 22, 2026, with exemptions for coffee, aircraft and 232 goods.
Brendan McLaughlinFounder of HTS Hero- Published
- Reading time
- 3 min read
Key takeaways
- 2026 HTS Revision 12 took effect on July 21, 2026. Its tariff changes apply from July 22, 2026.
- New heading 9903.05.01 adds 25% to the duty on all products of Brazil, set out in new U.S. note 50 to subchapter III of Chapter 99.
- Eight exemption headings, 9903.05.02 to 9903.05.09, cover goods in transit, listed products, civil aircraft, pharmaceuticals, Section 232 goods, donations and informational materials.
- The 25% applies even when a special (preferential) rate is claimed, and it stacks with other additional duties in Chapter 99, including Brazil's 12.5% Section 301 forced-labor duty from July 24, 2026.
- From July 31, 2026 (HTS Revision 14), patented pharmaceuticals under Section 232 headings 9903.04.60 to 9903.04.66 are also exempt from the Brazil duty under 9903.05.07.
At a glance
| Revision | 2026 HTS Revision 12 |
| In force from | July 21, 2026 |
| Tariff changes effective | July 22, 2026 |
| Programs affected | Section 301 Brazil (new) |
| Previous revision | Revision 11 |
| Next revision | Revision 13 |
2026 HTS Revision 12 adds a 25% Section 301 tariff on all products of Brazil entered from July 22, 2026, on top of the regular duty and other additional duties, under new heading 9903.05.01. Eight exemption headings cover goods in transit, listed products such as coffee, civil aircraft, pharmaceuticals, Section 232 goods, donations and informational materials. The structure closely follows the Section 122 surcharge, so the exemptions will look familiar.
What changed in Revision 12
25% on all products of Brazil
New U.S. note 50 and heading 9903.05.01 add 25% to the regular duty on "all products of Brazil". Two details matter:
- It stacks. Goods under
9903.05.01are also subject to any other additional duty in the subchapter. On July 22 and 23, that meant Section 122's 10% as well. - Trade preferences don't remove it. Goods that qualify for a special rate under general note 3(c)(i) still pay the 25%.
Eight exemptions
| Heading | Exempts |
|---|---|
9903.05.02 | Goods loaded before 12:01 a.m. ET on July 22, 2026 and entered before 12:01 a.m. ET on July 29, 2026 |
9903.05.03 | Products in the subheadings listed in note 50(a)(ii), such as coffee |
9903.05.04 | 11 particular articles in note 50(a)(iii), including etrogs, açaí and some religious-use items |
9903.05.05 | Civil aircraft, engines, parts and ground flight simulators, as described in note 50(a)(iv) |
9903.05.06 | Articles for use in pharmaceutical applications, in the provisions listed in note 50(a)(v) |
9903.05.07 | Section 232 articles: metals, autos and parts, trucks and parts, wood products and semiconductors |
9903.05.08 | Donations, such as food, clothing and medicine, to relieve human suffering |
9903.05.09 | Informational materials, such as publications, films and recordings |
Not every metals heading counts
The Section 232 exemption in note 50(a)(vi) lists the metals headings 9903.82.02 and 9903.82.04 to 9903.82.26. An article on the metals lists entered under 9903.82.01 (no aluminum, steel or copper) pays no Section 232 duty, so it gets no exemption here and pays the 25%.
The pharmaceutical exemption depends on end use. A product classified in a listed provision qualifies only if it's actually for pharmaceutical applications, so be ready to support that.
How much is the Brazil tariff? Worked examples
On $10,000 of cotton T-shirts from Brazil under 6109.10.00.04 (base rate 16.5%):
| Entered | Additional duties | Total duty |
|---|---|---|
| July 21, 2026 | Section 122 10% | $2,650 |
| July 22, 2026 | Section 122 10% + Brazil 25% | $5,150 |
| July 25, 2026, as published in Revision 12 | Brazil 25% | $4,150 |
| July 25, 2026, after the forced-labor duty started | Brazil 25% + 9903.05.27 12.5% | $5,400 |
The last row reflects Revision 13: Section 122 ended at the close of July 23, and Brazil's 12.5% Section 301 forced-labor rate started on July 24. Both changes fall inside Revision 12's window.
On $10,000 of steel under 7206.90.00.00 from Brazil, the 50% Section 232 duty applies and 9903.05.07 exempts the 25%. Total: $5,000.
If you import from Brazil, check each product against the note 50 lists before anything else. The list in note 50(a)(ii) alone runs to 864 subheadings, and an exemption there saves the full 25%.
See every tariff on your import, line by line
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What you get
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What changed after Revision 12
- July 24, 2026: Brazil's 12.5% Section 301 forced-labor duty (
9903.05.27) began and stacks with the 25% (Revision 13). - July 31, 2026: Revision 14 added patented pharmaceuticals under
9903.04.60to9903.04.66to the Section 232 exemption in note 50(a)(vi), so they don't pay the 25%. - September 3, 2026: the new Section 232 drone duties in Revision 18 aren't on the note 50(a)(vi) list, so Brazilian drones pay both.
For how the Brazil duty combines with the rest, see US tariff stacking rules, and for every 2026 revision, the 2026 HTS revisions hub.
Frequently asked questions
When did the 25% tariff on Brazil start?
The 25% Section 301 duty under heading 9903.05.01 applies to products of Brazil entered on or after July 22, 2026. Goods loaded before 12:01 a.m. eastern time on July 22 and entered before 12:01 a.m. on July 29, 2026 are exempt under 9903.05.02.
Is Brazilian coffee exempt from the 25% tariff?
Yes. Coffee is among the 864 subheadings listed in U.S. note 50(a)(ii), which enter under exemption heading 9903.05.03 with no Brazil duty. Check your exact subheading against the list, since the exemption only covers the provisions named there.
Does the Brazil tariff apply to steel and aluminum?
Not to goods that pay a Section 232 duty. Heading 9903.05.07 exempts Section 232 articles, including steel and aluminum under 9903.82.02 and 9903.82.04 to 9903.82.26, autos and auto parts, wood products, trucks and semiconductors. Articles under 9903.82.01 aren't on that list, so they pay the 25%.
Does the Brazil tariff stack with other tariffs?
Yes. U.S. note 50 says products under 9903.05.01 are also subject to any other additional duty in the subchapter. From July 24, 2026, that includes Brazil's 12.5% Section 301 forced-labor rate under 9903.05.27.
Sources
The official documents this article is based on
Brendan McLaughlin · Founder of HTS Hero
Brendan is the founder of HTS Hero and a self-proclaimed tariff nerd. He has spent more than a year building and maintaining HTS Hero's tariff calculator, which meant reading every government tariff update and all 4,000+ pages of the Harmonized Tariff Schedule, across many revisions. He writes about US tariffs regularly on LinkedIn.
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