# Section 301 tariffs and US forced labor rules

> US Section 301 duties on 30 October 2026: the China lists and exclusions, the forced labor duty on 60 economies, Brazil, Nicaragua, and the UFLPA and WRO bans.

Source: https://border.bot/docs/guides/countries/united-states/section-301
Last updated: 2026-10-30

> Documentation index: https://border.bot/llms.txt. Every page is Markdown at its URL + `.md`.


> [!IMPORTANT] Forced labor duty in effect since 24 July 2026
> All products of 60 economies pay an extra 10% or 12.5% unless an exemption applies, on top of any China, Brazil or other duty.

> [!CAUTION] China exclusions end on 9 November 2026
> The 178 product exclusions under headings 9903.88.69 and 9903.88.70 cover goods entered through that date. No extension had been published by 30 October 2026.

Section 301 tariffs are duties the US Trade Representative imposes on a country's goods under section 301 of the Trade Act of 1974 when it finds that country's practices unfair to US commerce. On 30 October 2026 they cover Chinese goods on the 2018 to 2024 lists at 7.5% to 100%, all goods of 60 economies at 10% or 12.5% for failing to ban forced labor imports, all Brazilian goods at 25%, and Nicaraguan goods at 0% this year, rising in 2027.

Rules as of 30 October 2026.

## What Section 301 duties apply to goods from China?

The Section 301 duties on China come from USTR's 2018 investigation of China's technology transfer and intellectual property practices, as modified by its 2024 four-year review. They apply to products of China on lists of HTSUS codes in U.S. notes 20 and 31 to chapter 99, on top of the regular duty. The rates in HTSUS 2026 Revision 21 are:

| Heading | Goods | Rate |
| --- | --- | --- |
| 9903.88.01 | List 1, from 6 July 2018 | 25% |
| 9903.88.02 | List 2, from 23 August 2018 | 25% |
| 9903.88.03, 9903.88.04 | List 3 | 25% |
| 9903.88.15 | List 4A | 7.5% |
| 9903.88.16 | List 4B | 15%, suspended |
| 9903.91.01 | 2024 review increases, from 27 September 2024 | 25% |
| 9903.91.02 | Solar cells (8541.42, 8541.43), from 27 September 2024 | 50% |
| 9903.91.03 | Electric vehicles, syringes and needles, from 27 September 2024 | 100% |
| 9903.91.05 | Semiconductors and polysilicon, from 1 January 2025 | 50% |
| 9903.91.11 | Tungsten products, from 1 January 2025 | 25% |
| 9903.91.06 | Natural graphite and other listed goods, from 1 January 2026 | 25% |
| 9903.91.07 | Textile respirators and face masks, from 1 January 2026 | 50% |
| 9903.91.08 | Medical gloves (4015.12.10), from 1 January 2026 | 100% |

USTR confirmed on 7 October 2026 that the 2018 actions didn't terminate on their 2026 anniversaries, 6 July and 23 August, because domestic industries asked for them to continue, and said it will run the statutory review and publish the process separately. The 178 product exclusions under headings 9903.88.69 and 9903.88.70 run through 9 November 2026; no notice extending them had been published by 30 October 2026.

Two newer China actions are on the books with no duty yet. The semiconductor action took effect on 23 December 2025 at 0%, rising on 23 June 2027 to a rate USTR will announce at least 30 days before. The maritime action's duties on Chinese intermodal chassis and on certain ship-to-shore cranes, 100% under headings 9903.91.12 and 9903.91.14, have been suspended since 10 November 2025 through 9 November 2026, and USTR proposed on 26 October 2026 to suspend them two more months, through 9 January 2027.

## What is the Section 301 forced labor duty?

The Section 301 forced labor duty is an additional duty on all products of 60 economies that USTR found fail to ban imports made with forced labor. Since 24 July 2026 it is 10% for economies that ban such imports, have committed to or have a partial ban, and 12.5% for the rest, in some cases as a total.

China, Vietnam, Thailand, the Philippines, Australia and the Gulf states on the list are at 12.5%; India, Indonesia, Malaysia, Mexico, Canada and the UK at 10%; the EU at a 10% total and Japan, South Korea and Switzerland at a 12.5% total with the regular duty. Many goods are exempt under headings 9903.05.86 to 9903.05.99.

<details>
<summary>Goods exempt from the forced labor duty</summary>

- goods under Section 232, and civil aircraft and pharmaceutical-use goods;
- goods listed in U.S. note 52(b), such as many foods and farm products;
- products of Canada or Mexico entered free of duty under USMCA, and CAFTA-DR textiles entered free;
- donations and informational materials, and personal goods in a traveler's baggage;
- goods on country lists for several partners, such as UK whisky and medical instruments (U.S. note 52(j));
- goods entered under chapter 98, except repairs and assembly abroad under 9802.

</details>

USTR also directed tariff-rate quotas for Bangladesh, Cambodia, Indonesia and Malaysia tied to their use of US cotton, when feasible. The forced labor duty is charged on top of the regular duty and any other chapter 99 duty unless the note says otherwise (U.S. note 52(a)).

## Which other countries face Section 301 duties?

Section 301 duties outside China and the forced labor action cover two countries in October 2026. Brazil's goods pay 25% from 22 July 2026, with exemptions such as Section 232 goods. Nicaragua's goods that don't originate under CAFTA-DR pay a duty phased in at 0% in 2026, 10% from 1 January 2027 and 15% from 1 January 2028.

USTR's Brazil finding covers its digital trade, tariff, anti-corruption, intellectual property, ethanol and deforestation practices.

## What does a Chinese product pay under Section 301?

A Chinese product can owe two Section 301 duties at once, the China list duty for its code and the forced labor duty, both on top of the regular duty. Take a solid wood nightstand made in China, HTSUS 9403.50.90, with a customs value of $1,000. The regular duty is Free and the code is on list 3.

| Line | Rate | Amount |
| --- | --- | ---: |
| Customs duty, 9403.50.90 | Free | $0 |
| Section 301 China, list 3 (9903.88.03) | 25% | $250 |
| Section 301 forced labor, China (9903.05.31) | 12.5% | $125 |
| Total duty | | $375 |

Bedroom furniture from China can also fall under an antidumping order, which adds a cash deposit on top; the [AD/CVD guide](https://border.bot/docs/guides/countries/united-states/ad-cvd) continues this example. The [landed cost calculator](https://border.bot/tools/landed-cost-calculator/united-states) lists both Section 301 lines with their chapter 99 numbers in the order CBP wants them reported, and the [China tariffs page](https://border.bot/countries/united-states/additional/tariffs/china) lists every heading that applies to Chinese goods.

## Which goods are banned as made with forced labor?

US law bars goods mined, produced or manufactured wholly or in part with forced labor from entering the country (19 U.S.C. 1307), separately from any duty. CBP enforces the ban with withhold release orders and findings against named producers and goods, and with the Uyghur Forced Labor Prevention Act's presumption against goods from Xinjiang.

Under the UFLPA, goods made wholly or in part in Xinjiang, or by an entity on the UFLPA Entity List, are presumed barred, and CBP releases them only if the importer shows by clear and convincing evidence that no forced labor was involved. A withhold release order lets CBP detain a named producer's goods at every port; on 29 September 2026, for example, CBP issued orders against palm oil and its derivatives from two Indonesian plantations. CBP's 2026 operational guidance for importers sets out the supply chain evidence it expects. Run suppliers through the [denied-party screening tool](https://border.bot/tools/denied-party-screening) and keep tracing records for every input.

## What changed and when

Section 301 actions start with a USTR notice in the Federal Register and change with later notices, and CBP implements each through CSMS. The timeline lists the Section 301 changes that affect goods entered in 2025 to 2028, including dates already set for the future.

- **1 January 2028:** Nicaragua duty rises to 15%. The phased Section 301 duty on non-CAFTA-originating goods of Nicaragua reaches its final rate. [90 FR 60850](https://www.federalregister.gov/d/2025-23892)
- **23 June 2027:** Semiconductor action rate rises. The China semiconductor duty rises from 0% to a rate USTR will announce at least 30 days before. [90 FR 60848](https://www.federalregister.gov/d/2025-23912)
- **1 January 2027:** Nicaragua duty rises to 10%. The second step of the Nicaragua action. [90 FR 60850](https://www.federalregister.gov/d/2025-23892)
- **10 November 2026:** Maritime duties due to resume. Duties on Chinese chassis and certain cranes apply from this date unless USTR suspends them again. [91 FR 67388](https://www.federalregister.gov/d/2026-21755)
- **9 November 2026:** China product exclusions expire. The 178 exclusions cover goods entered through this date. [90 FR 55232](https://www.federalregister.gov/d/2025-21671)
- **26 October 2026:** Further maritime suspension proposed. USTR proposes suspending the maritime action through 9 January 2027. [91 FR 67388](https://www.federalregister.gov/d/2026-21755)
- **7 October 2026:** China actions continue. The 2018 actions didn't terminate, and USTR opens its statutory review. [91 FR 64212](https://www.federalregister.gov/d/2026-20510)
- **29 September 2026:** Withhold release orders on Indonesian palm oil. CBP detains palm oil and derivatives from two named plantations. [CSMS #70061795](https://content.govdelivery.com/accounts/USDHSCBP/bulletins/42d0ee3)
- **24 July 2026:** Forced labor duty starts. All products of 60 economies pay 10% or 12.5%, with exemptions. [91 FR 47318](https://www.federalregister.gov/d/2026-15181)
- **22 July 2026:** Brazil duty starts. All products of Brazil pay 25%, with exemptions. [91 FR 45516](https://www.federalregister.gov/d/2026-14542)
- **6 May 2026:** Four-year review of the China actions begins. USTR invites requests to continue the 2018 actions. [91 FR 24636](https://www.federalregister.gov/d/2026-08806)
- **17 March 2026:** Forced labor investigations opened. USTR starts 60 investigations into economies without a forced labor import ban. [91 FR 12884](https://www.federalregister.gov/d/2026-05151)
- **1 January 2026:** Last 2024 review increases. Chinese natural graphite and other listed goods pay 25%, textile respirators 50% and medical gloves 100%. [HTSUS chapter 99, U.S. note 31](https://hts.usitc.gov/reststop/file?release=currentRelease&filename=Chapter%2099)
- **23 December 2025:** Semiconductor action at 0%. USTR acts on Chinese semiconductors with a 0% rate for 18 months. [90 FR 60848](https://www.federalregister.gov/d/2025-23912)
- **10 November 2025:** Maritime action suspended for a year. USTR suspends the maritime action through 9 November 2026. [90 FR 50947](https://www.federalregister.gov/d/2025-19873)

## Common questions

### Are Section 301 tariffs on China still in effect?

Yes. USTR confirmed in October 2026 that the 2018 actions continue, and the lists apply at 7.5% to 100%. The IEEPA tariffs on China ended in February 2026, but Section 301 rests on different law.

### Do Section 301 China exclusions still apply?

The 178 exclusions under headings 9903.88.69 and 9903.88.70 apply to goods entered through 9 November 2026. Check for a USTR extension notice before entering goods after that date.

### Does the forced labor duty apply to goods from the EU?

Yes, as a 10% total with the regular duty under heading 9903.05.39, for goods whose regular rate is under 10%. Section 232 goods and the other exempt categories don't pay it.

## Sources

- [Continuation of Actions: China's Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation](https://www.federalregister.gov/d/2026-20510), Office of the U.S. Trade Representative, Federal Register, 2026-10-07
- [Notice of Product Exclusion Extensions: China technology transfer investigation](https://www.federalregister.gov/d/2025-21671), Office of the U.S. Trade Representative, Federal Register, 2025-12-01
- [CSMS #70261629: Updated Guidance, Section 301 China Conforming Amendment](https://content.govdelivery.com/accounts/USDHSCBP/bulletins/4301b7d), U.S. Customs and Border Protection, 2026-10-22
- [Notice of Action: China's Targeting of the Semiconductor Industry](https://www.federalregister.gov/d/2025-23912), Office of the U.S. Trade Representative, Federal Register, 2025-12-29
- [Notice of Modification of Section 301 Action: China's Maritime, Logistics, and Shipbuilding Sectors](https://www.federalregister.gov/d/2025-19873), Office of the U.S. Trade Representative, Federal Register, 2025-11-13
- [Request for Comments on Further Suspension of the Maritime Section 301 Action](https://www.federalregister.gov/d/2026-21755), Office of the U.S. Trade Representative, Federal Register, 2026-10-26
- [Notice of Actions in Section 301 Investigations (forced labor import prohibitions, 60 economies)](https://www.federalregister.gov/d/2026-15181), Office of the U.S. Trade Representative, Federal Register, 2026-07-28
- [Notice of Action: Brazil's Acts, Policies, and Practices](https://www.federalregister.gov/d/2026-14542), Office of the U.S. Trade Representative, Federal Register, 2026-07-20
- [Notice of Implementation of Action: Nicaragua](https://www.federalregister.gov/d/2025-23892), Office of the U.S. Trade Representative, Federal Register, 2025-12-29
- [Harmonized Tariff Schedule, 2026 Revision 21, chapter 99, U.S. notes 20, 31 and 52](https://hts.usitc.gov/reststop/file?release=currentRelease&filename=Chapter%2099), U.S. International Trade Commission, effective 2026-10-09
- [Uyghur Forced Labor Prevention Act](https://www.cbp.gov/trade/forced-labor/UFLPA), U.S. Customs and Border Protection, updated 2026-09-14
- [Withhold Release Orders and Findings](https://www.cbp.gov/trade/forced-labor/withhold-release-orders-and-findings), U.S. Customs and Border Protection, updated 2026-09-29
- [CSMS #70061795: Withhold Release Orders on palm oil produced in Indonesia](https://content.govdelivery.com/accounts/USDHSCBP/bulletins/42d0ee3), U.S. Customs and Border Protection, 2026-09-29
- [CBP Forced Labor Enforcement Operational Guidance for Importers](https://www.cbp.gov/sites/default/files/2026-06/fld_importer_guidance_final_06092026_0.pdf), U.S. Customs and Border Protection, June 2026