Skip to content
HTSLookup

Section 301 forced-labor tariffs

Forced-labor tariff (Section 301)

In effectSince Jul 24, 2026

Court status

Challenged at the U.S. Court of International Trade in In re Section 301 Forced Labor Cases, Court No. 26-03555-3JP, before a three-judge panel. The plaintiffs, Learning Resources and others, have moved for judgment on the agency record, arguing that the action (91 FR 47318) exceeds USTR's statutory authority, is arbitrary and capricious, and is pretextual; 25 states, plaintiffs in Court No. 26-cv-03467-3JP, support them as amici (brief filed Sep 11, 2026). No ruling as of Oct 1, 2026, so the rate is unchanged.

A court ruling doesn't change your duty until CBP changes what it collects.

What it is

USTR found that 60 economies fail to ban, or to effectively enforce a ban on, imports made with forced labor, and put a tariff on all their products from Jul 24, 2026: 10% for economies that ban forced-labor imports or have committed to, and 12.5% for the rest. For the EU, Japan, South Korea, Switzerland and Taiwan the rate is a floor that includes the base duty: goods whose base rate is already at or above it pay nothing extra, and goods below it pay the floor instead of the base rate. Many goods are exempt, including those covered by Section 232 tariffs.

Legal authority: Section 301 of the Trade Act of 1974, as amended; actions by the U.S. Trade Representative at the direction of the President. Section 301 of the Trade Act of 1974 lets the U.S. Trade Representative act against foreign acts, policies and practices that are unreasonable or discriminatory and burden U.S. commerce, including by adding duties on imports.

Check a product

Rates

"+" rates are added on top of the regular duty. Chapter 99 headings are the numbers filed on the entry along with the product's own code.

  • +12.5%Since Jul 24, 2026
    Origin
    Algeria, Angola, Australia, Bahamas, Bahrain, Brazil, Chile, China, Colombia, Costa Rica, Dominican Republic, Egypt, Guyana, Hong Kong, Iraq, Israel, Kazakhstan, Kuwait, Libya, Morocco, New Zealand, Nicaragua, Nigeria, Norway, Oman, Peru, Philippines, Qatar, Russia, Saudi Arabia, Singapore, South Africa, Thailand, Türkiye, United Arab Emirates, Uruguay, Venezuela, Vietnam
    Products
    All products
    Headings
    Show all 38 headings9903.05.20, 9903.05.21, 9903.05.23, 9903.05.24, 9903.05.25, 9903.05.27, 9903.05.30, 9903.05.31, 9903.05.32, 9903.05.33, 9903.05.34, 9903.05.36, 9903.05.41, 9903.05.43, 9903.05.46, 9903.05.47, 9903.05.51, 9903.05.52, 9903.05.53, 9903.05.56, 9903.05.57, 9903.05.58, 9903.05.59, 9903.05.60, 9903.05.61, 9903.05.63, 9903.05.64, 9903.05.65, 9903.05.66, 9903.05.67, 9903.05.68, 9903.05.69, 9903.05.77, 9903.05.79, 9903.05.80, 9903.05.82, 9903.05.83, 9903.05.84
  • At least 12.5% in totalSince Jul 24, 2026
    Goods whose regular (column 1) rate is under 12.5% pay 12.5% in place of it; goods at 12.5% or more pay nothing extra
    Origin
    Japan, South Korea, Switzerland
    Products
    All products
    Headings
    Show all 6 headings9903.05.48, 9903.05.49, 9903.05.70, 9903.05.71, 9903.05.73, 9903.05.74
  • +10%Since Jul 24, 2026
    Origin
    Argentina, Bangladesh, Cambodia, Canada, Ecuador, El Salvador, Guatemala, Honduras, India, Indonesia, Jordan, Malaysia, Mexico, Pakistan, Sri Lanka, Trinidad and Tobago, United Kingdom
    Products
    All products
    Headings
    Show all 17 headings9903.05.22, 9903.05.26, 9903.05.28, 9903.05.29, 9903.05.35, 9903.05.37, 9903.05.40, 9903.05.42, 9903.05.44, 9903.05.45, 9903.05.50, 9903.05.54, 9903.05.55, 9903.05.62, 9903.05.72, 9903.05.78, 9903.05.81
  • At least 10% in totalSince Jul 24, 2026
    Goods whose regular (column 1) rate is under 10% pay 10% in place of it; goods at 10% or more pay nothing extra
    Origin
    European Union, Taiwan
    Products
    All products
    Headings
    9903.05.38, 9903.05.39, 9903.05.75, 9903.05.76

How it combines with other duties

Charged on top of the base rate and any other chapter 99 duty, except where note 52 exempts the goods. Goods covered by the listed Section 232 headings are exempt. Goods eligible for trade-agreement rates still pay it, except USMCA goods of Canada and Mexico and CAFTA-DR textiles entered free. Goods properly entered under chapter 98 are exempt, except under 9802.00.40, .50, .60 and 9802.00.80: for the first three it applies to “the value of repairs, alterations or processing performed”, and for 9802.00.80 to “the value of the article assembled abroad, less the cost or value of such products of the United States” (note 52(a)). Antidumping and countervailing duties still apply.

Exemptions

Where an exemption turns on a legal condition, the condition is quoted exactly as the law states it.

Exempt automatically (14)

Show all 14
  • Products on the tariff's general exemption list (note 52(b))Codes listed in U.S. note 52(b) to chapter 99, subchapter III9903.05.86
  • Products on the United Kingdom's own exemption list (note 52(j)(1))Origin: United KingdomCodes listed in U.S. note 52(j)(1) to chapter 99, subchapter III9903.05.96
  • Products on the European Union's own exemption list (note 52(j)(2))Origin: European UnionCodes listed in U.S. note 52(j)(2) to chapter 99, subchapter III9903.05.97
  • Products on Switzerland's own exemption list (note 52(j)(3))Origin: SwitzerlandCodes listed in U.S. note 52(j)(3) to chapter 99, subchapter III9903.05.98
  • Products on Malaysia's own exemption list (note 52(j)(4)(i))Origin: MalaysiaCodes listed in U.S. note 52(j)(4)(i) to chapter 99, subchapter III9903.05.99
  • Products on Cambodia's own exemption list (note 52(j)(5)(i))Origin: CambodiaCodes listed in U.S. note 52(j)(5)(i) to chapter 99, subchapter III9903.06.02
  • Products on Guatemala's own exemption list (note 52(j)(6)(i))Origin: GuatemalaCodes listed in U.S. note 52(j)(6)(i) to chapter 99, subchapter III9903.06.04
  • Products on El Salvador's own exemption list (note 52(j)(7)(i))Origin: El SalvadorCodes listed in U.S. note 52(j)(7)(i) to chapter 99, subchapter III9903.06.07
  • Products on Argentina's own exemption list (note 52(j)(8)(i))Origin: ArgentinaCodes listed in U.S. note 52(j)(8)(i) to chapter 99, subchapter III9903.06.10
  • Products on Bangladesh's own exemption list (note 52(j)(9)(i))Origin: BangladeshCodes listed in U.S. note 52(j)(9)(i) to chapter 99, subchapter III9903.06.12
  • Products on Taiwan's own exemption list (note 52(j)(10)(i))Origin: TaiwanCodes listed in U.S. note 52(j)(10)(i) to chapter 99, subchapter III9903.06.14
  • Products on Indonesia's own exemption list (note 52(j)(11)(i))Origin: IndonesiaCodes listed in U.S. note 52(j)(11)(i) to chapter 99, subchapter III9903.06.16
  • Products on Ecuador's own exemption list (note 52(j)(12)(i))Origin: EcuadorCodes listed in U.S. note 52(j)(12)(i) to chapter 99, subchapter III9903.06.18
  • Products on Jordan's own exemption list (note 52(j)(13)(i))Origin: JordanCodes listed in U.S. note 52(j)(13)(i) to chapter 99, subchapter III9903.06.20

Exempt when another tariff applies instead (8)

  • Steel, aluminum and copper goods under Section 232Legal text: articles of aluminum, of steel or of copper, nor to derivative aluminum or steel articles provided for in headings 9903.82.02 and 9903.82.04–9903.82.269903.05.90
  • Cars and light trucks under Section 232Legal text: passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks provided for in headings 9903.94.01, 9903.94.02 (as applied to the U.S. content of passenger vehicles and light trucks described in subdivision 33(d) of this subchapter upon approval from the Secretary of Commerce), 9903.94.03, 9903.94.31, 9903.94.40, 9903.94.41, 9903.94.50, 9903.94.51, 9903.94.60 and 9903.94.619903.05.90
  • Car and light-truck parts under Section 232Legal text: parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and parts of light trucks provided for in headings 9903.94.05, 9903.94.06 (as applied to parts of passenger vehicles that are eligible for special tariff treatment under the United States-Mexico-Canada Agreement (USMCA) other than automobile knock-down kits or parts compilations), 9903.94.07, 9903.94.32, 9903.94.33, 9903.94.42, 9903.94.43, 9903.94.44, 9903.94.45, 9903.94.52, 9903.94.53, 9903.94.54, 9903.94.55, 9903.94.62, 9903.94.63, 9903.94.64, 9903.94.65, 9903.94.66, 9903.94.67, 9903.94.68 and 9903.94.69, and parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and parts of light trucks subject to an import adjustment offset pursuant to Proclamation 10925 of April 29, 2025 (90 FR 18899), as amended9903.05.90
  • Wood products under Section 232Legal text: wood products provided for in headings 9903.76.01, 9903.76.02, 9903.76.03, 9903.76.20, 9903.76.21, 9903.76.22, 9903.76.23 and 9903.76.249903.05.90
  • Medium and heavy trucks and buses under Section 232Legal text: medium- and heavy-duty vehicles, buses and other vehicles provided for in headings 9903.74.01, 9903.74.02, 9903.74.03 and 9903.74.069903.05.90
  • Medium and heavy truck parts under Section 232Legal text: medium- and heavy-duty vehicle parts provided for in headings 9903.74.08, 9903.74.09 and 9903.74.10, and parts of medium- and heavy-duty vehicles subject to an import adjustment offset pursuant to Proclamation 10984 of October 17, 2025 (90 FR 48451)9903.05.90
  • Semiconductors under Section 232Legal text: semiconductor articles provided for in heading 9903.79.019903.05.90
  • Patented medicines under Section 232Legal text: patented pharmaceutical articles provided for in headings 9903.04.60–9903.04.669903.05.90 · Since Jul 31, 2026

Exempt when claimed under a trade agreement (5)

  • Canada, USMCA (note 52(g))Origin: CanadaLegal text: any products of Canada entered free of duty under the United States-Mexico-Canada Agreement9903.05.93
  • Mexico, USMCA (note 52(h))Origin: MexicoLegal text: any products of Mexico entered free of duty under the United States-Mexico-Canada Agreement9903.05.94
  • CAFTA-DR textiles and apparel (note 52(i))Origin: Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaLegal text: 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 Agreement9903.05.95
  • Products on Guatemala's CAFTA-DR list, when the importer claims CAFTA-DR (note 52(j)(6)(iii))Origin: GuatemalaCodes listed in U.S. note 52(j)(6)(iii) to chapter 99, subchapter IIILegal text: articles the product of Guatemala for which entry is claimed under the Dominican Republic-Central America-United States Free Trade Agreement consistent with general note 29 of the HTSUS9903.06.06
  • Products on El Salvador's CAFTA-DR list, when the importer claims CAFTA-DR (note 52(j)(7)(iii))Origin: El SalvadorCodes listed in U.S. note 52(j)(7)(iii) to chapter 99, subchapter IIILegal text: articles the product of El Salvador for which entry is claimed under the Dominican Republic-Central America-United States Free Trade Agreement consistent with general note 29 of the HTSUS9903.06.09

Exempt when the goods match a description (40)

Show all 40
  • Etrogs9903.05.87
  • Tropical fruit, nesoi, frozen, whether or not previously steamed or boiled9903.05.87
  • Castor oil seeds, for sowing9903.05.87
  • Sesame seeds, whether or not broken, for sowing9903.05.87
  • Mustard seeds, whether or not broken, for sowing9903.05.87
  • Safflower (Carthamus tintorius) seeds, for sowing9903.05.87
  • Other oil seeds and oleaginous fruits whether or not broken, including niger seeds, hemp seeds and seeds nesoi, for sowing9903.05.87
  • Bread, pastry, cakes, biscuits and similar baked products, nesoi, and puddings, whether or not containing chocolate, fruit, nuts or confectionery, for religious purposes only9903.05.87
  • Bakers’ wares, communion wafers, sealing wafers, rice paper and similar products, nesoi, for religious purposes only9903.05.87
  • Acai9903.05.87
  • Citrus juice of any single citrus fruit (other than orange, grapefruit or lime), of a Brix value not exceeding 20, concentrated, unfermented, except for lemon juice9903.05.87
  • Coconut water or juice of acai9903.05.87
  • Coconut water juice blends, not from concentrate, packaged for retail sale9903.05.87
  • Acai preparations for the manufacture of beverages9903.05.87
  • Essential oils other than those of citrus fruit, nesoi, for religious purposes only9903.05.87
  • Eucalyptus plywood sheets not exceeding 6 mm in thickness, outer ply of specified nonconiferous wood including birch or walnut, surface covered beyond clear or transparent material9903.05.87
  • Informational materialsLegal text: 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 feeds9903.05.92
  • Psyllium seed husks from MalaysiaOrigin: MalaysiaLegal text: Psyllium seed husks9903.06.01
  • Boswellia from MalaysiaOrigin: MalaysiaLegal text: Boswellia9903.06.01
  • Argan oil from MalaysiaOrigin: MalaysiaLegal text: Argan oil9903.06.01
  • Psyllium seed husks from CambodiaOrigin: CambodiaLegal text: Psyllium seed husks9903.06.03
  • Boswellia from CambodiaOrigin: CambodiaLegal text: Boswellia9903.06.03
  • Aloe, Tasmanian pepper, coconut and centella from CambodiaOrigin: CambodiaLegal text: Aloe, Tasmanian pepper, coconut and centella9903.06.03
  • Psyllium seed husks from GuatemalaOrigin: GuatemalaLegal text: Psyllium seed husks9903.06.05
  • Boswellia from GuatemalaOrigin: GuatemalaLegal text: Boswellia9903.06.05
  • Aloe, Tasmanian pepper, coconut and centella from GuatemalaOrigin: GuatemalaLegal text: Aloe, Tasmanian pepper, coconut and centella9903.06.05
  • Aloe, Tasmanian pepper, coconut and centella from El SalvadorOrigin: El SalvadorLegal text: Aloe, Tasmanian pepper, coconut and centella9903.06.08
  • Psyllium seed husks from ArgentinaOrigin: ArgentinaLegal text: Psyllium seed husks9903.06.11
  • Aloe, Tasmanian pepper, coconut and centella from ArgentinaOrigin: ArgentinaLegal text: Aloe, Tasmanian pepper, coconut and centella9903.06.11
  • Argan oil from ArgentinaOrigin: ArgentinaLegal text: Argan oil9903.06.11
  • Psyllium seed husks from BangladeshOrigin: BangladeshLegal text: Psyllium seed husks9903.06.13
  • Argan oil from BangladeshOrigin: BangladeshLegal text: Argan oil9903.06.13
  • Psyllium seed husks from TaiwanOrigin: TaiwanLegal text: Psyllium seed husks9903.06.15
  • Boswellia from TaiwanOrigin: TaiwanLegal text: Boswellia9903.06.15
  • Aloe, Tasmanian pepper, coconut and centella from TaiwanOrigin: TaiwanLegal text: Aloe, Tasmanian pepper, coconut and centella9903.06.15
  • Argan oil from TaiwanOrigin: TaiwanLegal text: Argan oil9903.06.15
  • Aloe, Tasmanian pepper, coconut and centella from IndonesiaOrigin: IndonesiaLegal text: Aloe, Tasmanian pepper, coconut and centella9903.06.17
  • Aloe, Tasmanian pepper, coconut and centella from EcuadorOrigin: EcuadorLegal text: Aloe, Tasmanian pepper, coconut and centella9903.06.19
  • Psyllium seed husks from JordanOrigin: JordanLegal text: Psyllium seed husks9903.06.21
  • Aloe, Tasmanian pepper, coconut and centella from JordanOrigin: JordanLegal text: Aloe, Tasmanian pepper, coconut and centella9903.06.21

Exempt for certain uses (3)

  • Civil aircraft (note 52(d))Codes listed in U.S. note 52(d) to chapter 99, subchapter IIILegal text: articles that are 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, that otherwise meet the criteria of general note 6 of the HTSUS9903.05.88
  • Pharmaceutical applications (note 52(e))Codes listed in U.S. note 52(e) to chapter 99, subchapter IIILegal text: articles that are for use in pharmaceutical applications9903.05.89
  • Donations to relieve human sufferingLegal text: 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 suffering9903.05.91

Goods already on their way (1)

  • Goods loaded before Jul 24, 2026 and entered before Jul 28, 2026Legal text: 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, 20269903.05.85 · Until Jul 27, 2026

What changed

Sources

  1. USTR, Notice of Actions in Section 301 Investigations (forced labor), 91 FR 47318, Jul 28, 2026
  2. Presidential memorandum of Jul 23, 2026, Actions in the Section 301 Investigations of 60 Economies, 91 FR 47717
  3. USTR, Initiation of Section 301 Investigations, 91 FR 12884, Mar 17, 2026
  4. USTR, Notice of Determinations and Request for Comments, 91 FR 34272, Jun 5, 2026
  5. U.S. Court of International Trade, In re Section 301 Forced Labor Cases, Court No. 26-03555-3JP, Doc. 46-1: proposed brief of 25 plaintiff states as amici curiae, filed Sep 11, 2026
  6. U.S. Court of International Trade, slip opinions 2026 (no opinion in these cases as of Oct 1, 2026)
  7. CBP CSMS # 69326983, GUIDANCE: Section 301 Forced Labor Import Duties, Jul 23, 2026, with its attached Forced Labor HTS LIST
  8. HTS 2026 Revision 20, chapter 99, subchapter III, U.S. note 52
  9. HTS 2026 Revision 20, headings 9903.05.20 to 9903.06.21

Checked against these sources on Oct 1, 2026. Rates shown are what CBP collects; antidumping and countervailing duties are separate.

All Section 301 tariffs